B.C.A.: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
B.C.A.
Largest movements
- Receivables within one year +€9,250
new in 2025: €9,250
- Cash -€7,467
down €7,467 (-47.1%), from €15,860 to €8,393
mainly Receivables within one year (-€9,250) and Contributions, distributions and other (-€8,250)
- Tangible fixed assets -€1,155
down €1,155 (-3.4%), from €34,130 to €32,975
- Reserves +€1,170
up €1,170 (+10.8%), from €10,849 to €12,019
of which Distributable reserves: +€1,170
- Revaluation surpluses -€1,155
down €1,155 (-9.2%), from €12,555 to €11,400
- Other debts +€750
up €750 (+10.0%), from €7,500 to €8,250
- Gross operating margin +€2,045
up €2,045 (+18.6%), from €11,015 to €13,060
- Taxes +€541
up €541 (+20.4%), from €2,654 to €3,195
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,990 | €50,618 | +€628 | +1.3% |
| Fixed assets | 21/28 | €34,130 | €32,975 | -€1,155 | -3.4% |
| Tangible fixed assets | 22/27 | €34,130 | €32,975 | -€1,155 | -3.4% |
| Land and buildings | 22 | €34,130 | €32,975 | -€1,155 | -3.4% |
| Current assets | 29/58 | €15,860 | €17,643 | +€1,783 | +11.2% |
| Amounts receivable within one year | 40/41 | - | €9,250 | +€9,250 | |
| Other amounts receivable | 41 | - | €9,250 | +€9,250 | |
| Cash at bank and in hand | 54/58 | €15,860 | €8,393 | -€7,467 | -47.1% |
| Total equity and liabilities | 10/49 | €49,990 | €50,618 | +€628 | +1.3% |
| Equity | 10/15 | €42,005 | €42,020 | +€15 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €12,555 | €11,400 | -€1,155 | -9.2% |
| Reserves | 13 | €10,849 | €12,019 | +€1,170 | +10.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,989 | €10,159 | +€1,170 | +13.0% |
| Amounts payable | 17/49 | €7,985 | €8,598 | +€613 | +7.7% |
| Amounts payable within one year | 42/48 | €7,985 | €8,598 | +€613 | +7.7% |
| Trade debts | 44 | €64 | - | -€64 | |
| Suppliers | 440/4 | €64 | - | -€64 | |
| Taxes, remuneration and social security | 45 | €422 | €348 | -€73 | -17.4% |
| Taxes | 450/3 | €422 | €348 | -€73 | -17.4% |
| Other amounts payable | 47/48 | €7,500 | €8,250 | +€750 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €1,155 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €11,015 | €13,060 | +€2,045 | +18.6% |
| Operating profit (loss) | 9901 | €9,473 | €11,505 | +€2,032 | +21.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,428 | €11,460 | +€2,032 | +21.6% |
| Income taxes | 67/77 | €2,654 | €3,195 | +€541 | +20.4% |
| Profit (loss) for the period | 9904 | €6,774 | €8,265 | +€1,491 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,774 | €8,265 | +€1,491 | +22.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.