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
- Cash +€16,926
up €16,926 (+151.5%), from €11,173 to €28,098
mainly Net result for the year (+€24,264) and Depreciation (+€4,566)
- Tangible fixed assets -€4,566
down €4,566 (-12.2%), from €37,478 to €32,912
of which Furniture and vehicles: -€4,266
- Receivables within one year -€3,321
down €3,321 (-98.4%), from €3,375 to €54
of which Trade receivables: -€2,467
- Deferred charges and accrued income +€996
up €996 (+76.4%), from €1,303 to €2,300
- Profit (loss) carried forward +€24,264
up €24,264 (+14.1%), from -€172,209 to -€147,945
- Debts after one year -€14,351
down €14,351 (-6.9%), from €206,788 to €192,437
- Gross operating margin +€18,678
up €18,678 (+180.0%), from €10,378 to €29,057
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 | €53,329 | €63,364 | +€10,036 | +18.8% |
| Fixed assets | 21/28 | €37,478 | €32,912 | -€4,566 | -12.2% |
| Tangible fixed assets | 22/27 | €37,478 | €32,912 | -€4,566 | -12.2% |
| Plant, machinery and equipment | 23 | €300 | - | -€300 | |
| Furniture and vehicles | 24 | €37,178 | €32,912 | -€4,266 | -11.5% |
| Current assets | 29/58 | €15,850 | €30,452 | +€14,602 | +92.1% |
| Amounts receivable within one year | 40/41 | €3,375 | €54 | -€3,321 | -98.4% |
| Trade receivables | 40 | €2,467 | - | -€2,467 | |
| Other amounts receivable | 41 | €908 | €54 | -€854 | -94.1% |
| Cash at bank and in hand | 54/58 | €11,173 | €28,098 | +€16,926 | +151.5% |
| Deferred charges and accrued income | 490/1 | €1,303 | €2,300 | +€996 | +76.4% |
| Total equity and liabilities | 10/49 | €53,329 | €63,364 | +€10,036 | +18.8% |
| Equity | 10/15 | -€153,609 | -€129,345 | +€24,264 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,209 | -€147,945 | +€24,264 | +14.1% |
| Amounts payable | 17/49 | €206,937 | €192,709 | -€14,228 | -6.9% |
| Amounts payable after more than one year | 17 | €206,788 | €192,437 | -€14,351 | -6.9% |
| Other amounts payable | 178/9 | €206,788 | €192,437 | -€14,351 | -6.9% |
| Amounts payable within one year | 42/48 | €149 | €272 | +€123 | +82.9% |
| Trade debts | 44 | €149 | - | -€149 | |
| Suppliers | 440/4 | €149 | - | -€149 | |
| Taxes, remuneration and social security | 45 | - | €272 | +€272 | |
| Taxes | 450/3 | - | €272 | +€272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,566 | €4,566 | = | 0.0% |
| Other operating charges | 640/8 | €260 | €186 | -€74 | -28.5% |
| Gross operating margin | 9900 | €10,378 | €29,057 | +€18,678 | +180.0% |
| Operating profit (loss) | 9901 | €5,552 | €24,304 | +€18,752 | +337.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €129 | €41 | -€88 | -68.3% |
| Recurring financial charges | 65 | €129 | €41 | -€88 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €5,426 | €24,264 | +€18,838 | +347.2% |
| Profit (loss) for the period | 9904 | €5,426 | €24,264 | +€18,838 | +347.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,426 | €24,264 | +€18,838 | +347.2% |
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 6 October 2026 via checked.be.