BVV-Finance: what changed
What changed
BVV-Finance
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€260,199
2024 · €395,887-€135,688
Equity
€2.7m
2024 · €2.6m+€120,199
Cash
€125,155
2024 · €349,804-€224,649
Balance sheet total
€4.9m
2024 · €4.9m-€70,514
Largest movements
Assets
- Current investments +€235,840
up €235,840 (+40.9%), from €576,650 to €812,490
- Cash -€224,649
down €224,649 (-64.2%), from €349,804 to €125,155
mainly Other debts (-€264,201) and Current investments (-€235,840)
- Tangible fixed assets -€90,449
down €90,449 (-2.3%), from €4.0m to €3.9m
of which Land and buildings: -€119,781
Equity and liabilities
- Other debts -€264,201
down €264,201 (-34.9%), from €757,677 to €493,476
- Reserves +€120,199
up €120,199 (+4.7%), from €2.5m to €2.7m
of which Tax-exempt reserves: +€63,150
Income statement
- Financial income -€54,464
down €54,464 (-71.8%), from €75,875 to €21,411
- Financial charges +€45,826
up €45,826 (+190%), from €24,176 to €70,002
- Gross operating margin -€28,635
down €28,635 (-4.8%), from €592,323 to €563,688
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€395,887
Gross operating margin
-€28,635
Depreciation
-€1,733
Other operating charges
-€2,403
Financial income
-€54,464
Financial charges
-€45,826
Taxes
-€2,627
Result 2025
€260,199
lowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€167,785
Investment
-€275,415
Financing
-€117,019
Cash 2024
€349,804
From operations (derived)
+€167,785
Net result for the year
+€260,199
Depreciation
+€130,025
Receivables within one year
-€9,781
Deferred charges and accrued income
+€1,036
Trade debts
+€47,429
Tax, wage and social debts
-€41,680
Other debts
-€264,201
Accrued charges and deferred income
+€44,757
Investment (derived)
-€275,415
Investment in fixed assets (net)
-€39,576
Current investments
-€235,840
Financing
-€117,019
Debts after one year
+€39,147
Current portion of long-term debt
-€16,166
Contributions, distributions and other
-€140,000
Cash 2025
€125,155
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,947,646 | €4,877,132 | -€70,514 | -1.4% |
| Fixed assets | 21/28 | €4,004,824 | €3,914,375 | -€90,449 | -2.3% |
| Tangible fixed assets | 22/27 | €4,003,524 | €3,913,075 | -€90,449 | -2.3% |
| Land and buildings | 22 | €3,904,742 | €3,784,961 | -€119,781 | -3.1% |
| Plant, machinery and equipment | 23 | €98,782 | €128,114 | +€29,332 | +29.7% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €942,823 | €962,758 | +€19,935 | +2.1% |
| Amounts receivable within one year | 40/41 | €10,174 | €19,955 | +€9,781 | +96.1% |
| Trade receivables | 40 | €10,174 | - | -€10,174 | |
| Other amounts receivable | 41 | - | €19,955 | +€19,955 | |
| Current investments | 50/53 | €576,650 | €812,490 | +€235,840 | +40.9% |
| Cash at bank and in hand | 54/58 | €349,804 | €125,155 | -€224,649 | -64.2% |
| Deferred charges and accrued income | 490/1 | €6,194 | €5,158 | -€1,036 | -16.7% |
| Total equity and liabilities | 10/49 | €4,947,646 | €4,877,132 | -€70,514 | -1.4% |
| Equity | 10/15 | €2,567,381 | €2,687,580 | +€120,199 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,540,640 | €2,660,839 | +€120,199 | +4.7% |
| Tax-exempt reserves | 132 | - | €63,150 | +€63,150 | |
| Distributable reserves | 133 | €2,540,640 | €2,597,689 | +€57,049 | +2.2% |
| Profit (loss) carried forward | 14 | €8,141 | €8,141 | = | 0.0% |
| Amounts payable | 17/49 | €2,380,265 | €2,189,552 | -€190,713 | -8.0% |
| Amounts payable after more than one year | 17 | €1,241,232 | €1,280,379 | +€39,147 | +3.2% |
| Financial debts | 170/4 | €1,241,232 | €1,280,379 | +€39,147 | +3.2% |
| Amounts payable within one year | 42/48 | €1,139,033 | €864,415 | -€274,618 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €339,676 | €323,510 | -€16,166 | -4.8% |
| Trade debts | 44 | - | €47,429 | +€47,429 | |
| Suppliers | 440/4 | - | €47,429 | +€47,429 | |
| Taxes, remuneration and social security | 45 | €41,680 | - | -€41,680 | |
| Taxes | 450/3 | €41,680 | - | -€41,680 | |
| Other amounts payable | 47/48 | €757,677 | €493,476 | -€264,201 | -34.9% |
| Accrued charges and deferred income | 492/3 | - | €44,757 | +€44,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,292 | €130,025 | +€1,733 | +1.4% |
| Other operating charges | 640/8 | €24,307 | €26,709 | +€2,403 | +9.9% |
| Gross operating margin | 9900 | €592,323 | €563,688 | -€28,635 | -4.8% |
| Operating profit (loss) | 9901 | €439,725 | €406,954 | -€32,771 | -7.5% |
| Financial income | 75/76B | €75,875 | €21,411 | -€54,464 | -71.8% |
| Recurring financial income | 75 | €75,875 | €21,411 | -€54,464 | -71.8% |
| Financial charges | 65/66B | €24,176 | €70,002 | +€45,826 | +190% |
| Recurring financial charges | 65 | €24,176 | €70,002 | +€45,826 | +190% |
| Profit (loss) for the period before taxes | 9903 | €491,424 | €358,363 | -€133,061 | -27.1% |
| Income taxes | 67/77 | €95,536 | €98,164 | +€2,627 | +2.8% |
| Profit (loss) for the period | 9904 | €395,887 | €260,199 | -€135,688 | -34.3% |
| Transfer to tax-exempt reserves | 689 | - | €63,150 | +€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €395,887 | €197,049 | -€198,838 | -50.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.