B.C.B.: 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.B.
Largest movements
- Tangible fixed assets -€9,629
down €9,629 (-5.9%), from €162,013 to €152,384
of which Land and buildings: -€9,156
- Receivables within one year -€2,652
down €2,652 (-75.9%), from €3,493 to €841
- Cash -€2,387
down €2,387 (-51.0%), from €4,683 to €2,296
mainly Net result for the year (-€15,235) and Trade debts (-€3,876)
- Profit (loss) carried forward -€15,235
down €15,235 (-10.1%), from -€150,433 to -€165,668
- Other debts +€4,443
up €4,443 (+13.6%), from €32,697 to €37,140
- Trade debts -€3,876
down €3,876 (-93.2%), from €4,161 to €285
- Gross operating margin -€20,996
down €20,996, from €17,069 to -€3,927
- Depreciation -€6,037
down €6,037 (-38.5%), from €15,666 to €9,629
- Financial charges -€2,904
down €2,904 (-98.9%), from €2,935 to €31
- Other operating charges +€519
up €519 (+45.8%), from €1,132 to €1,651
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 | €170,363 | €155,695 | -€14,668 | -8.6% |
| Fixed assets | 21/28 | €162,187 | €152,558 | -€9,629 | -5.9% |
| Tangible fixed assets | 22/27 | €162,013 | €152,384 | -€9,629 | -5.9% |
| Land and buildings | 22 | €160,481 | €151,325 | -€9,156 | -5.7% |
| Plant, machinery and equipment | 23 | €1,532 | €1,059 | -€473 | -30.9% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €8,176 | €3,137 | -€5,039 | -61.6% |
| Amounts receivable within one year | 40/41 | €3,493 | €841 | -€2,652 | -75.9% |
| Other amounts receivable | 41 | €3,493 | €841 | -€2,652 | -75.9% |
| Cash at bank and in hand | 54/58 | €4,683 | €2,296 | -€2,387 | -51.0% |
| Total equity and liabilities | 10/49 | €170,363 | €155,695 | -€14,668 | -8.6% |
| Equity | 10/15 | €133,505 | €118,270 | -€15,235 | -11.4% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €58,938 | €58,938 | = | 0.0% |
| Distributable reserves | 133 | €58,938 | €58,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,433 | -€165,668 | -€15,235 | -10.1% |
| Amounts payable | 17/49 | €36,858 | €37,425 | +€567 | +1.5% |
| Amounts payable within one year | 42/48 | €36,858 | €37,425 | +€567 | +1.5% |
| Trade debts | 44 | €4,161 | €285 | -€3,876 | -93.2% |
| Suppliers | 440/4 | €4,161 | €285 | -€3,876 | -93.2% |
| Other amounts payable | 47/48 | €32,697 | €37,140 | +€4,443 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,666 | €9,629 | -€6,037 | -38.5% |
| Other operating charges | 640/8 | €1,132 | €1,651 | +€519 | +45.8% |
| Gross operating margin | 9900 | €17,069 | -€3,927 | -€20,996 | |
| Operating profit (loss) | 9901 | €271 | -€15,207 | -€15,478 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +200.0% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +200.0% |
| Financial charges | 65/66B | €2,935 | €31 | -€2,904 | -98.9% |
| Recurring financial charges | 65 | €2,935 | €31 | -€2,904 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,663 | -€15,235 | -€12,572 | -472.1% |
| Profit (loss) for the period | 9904 | -€2,663 | -€15,235 | -€12,572 | -472.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,663 | -€15,235 | -€12,572 | -472.1% |
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 1 October 2026 via checked.be.