B.C.B. INTERNATIONAL: what changed
What changed
B.C.B. INTERNATIONAL
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€44,894
2024 · -€398,318+€353,424
Equity
-€12.5m
2024 · -€12.4m-€44,894
Cash
€4,011
2024 · €26,925-€22,913
Balance sheet total
€967,761
2024 · €931,703+€36,058
Largest movements
Assets
- Stocks and contracts +€33,468
up €33,468 (+4.3%), from €785,307 to €818,774
- Receivables within one year +€26,958
up €26,958 (+24.8%), from €108,541 to €135,499
of which Trade receivables: +€22,515
- Cash -€22,913
down €22,913 (-85.1%), from €26,925 to €4,011
mainly Debts after one year (-€367,926) and Other debts (-€96,738)
Equity and liabilities
- Trade debts +€543,786
up €543,786 (+287%), from €189,341 to €733,127
- Debts after one year -€367,926
down €367,926 (-11.6%), from €3.2m to €2.8m
- Other debts -€96,738
down €96,738 (-1.0%), from €9.9m to €9.8m
- Profit (loss) carried forward -€44,894
down €44,894 (-0.3%), from -€14.2m to -€14.2m
Income statement
- Gross operating margin +€352,935
up €352,935, from -€281,993 to €70,942
- Write-downs -€80,657
new in 2025: -€80,657
- Other operating charges +€80,278
up €80,278 (+3,507%), from €2,289 to €82,568
- Taxes -€8,074
down €8,074 (-75.4%), from €10,705 to €2,632
- Staff costs +€7,820
up €7,820 (+7.7%), from €101,950 to €109,770
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
-€398,318
Gross operating margin
+€352,935
Staff costs
-€7,820
Write-downs
+€80,657
Other operating charges
-€80,278
Financial income
-€506
Financial charges
+€363
Taxes
+€8,074
Result 2025
-€44,894
raises the resultlowers 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
+€345,013
Investment
€0
Financing
-€367,926
Cash 2024
€26,925
From operations (derived)
+€345,013
Net result for the year
-€44,894
Depreciation
+€1,297
Stocks and contracts
-€33,468
Receivables within one year
-€26,958
Smaller working-capital items
-€1,012
Trade debts
+€543,786
Other debts
-€96,738
Accrued charges and deferred income
+€3,000
Financing
-€367,926
Debts after one year
-€367,926
Cash 2025
€4,011
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €931,703 | €967,761 | +€36,058 | +3.9% |
| Fixed assets | 21/28 | €5,623 | €4,326 | -€1,297 | -23.1% |
| Tangible fixed assets | 22/27 | €4,899 | €3,602 | -€1,297 | -26.5% |
| Plant, machinery and equipment | 23 | €4,899 | €3,602 | -€1,297 | -26.5% |
| Financial fixed assets | 28 | €724 | €724 | = | 0.0% |
| Current assets | 29/58 | €926,080 | €963,435 | +€37,354 | +4.0% |
| Stocks and contracts in progress | 3 | €785,307 | €818,774 | +€33,468 | +4.3% |
| Stocks | 30/36 | €785,307 | €818,774 | +€33,468 | +4.3% |
| Amounts receivable within one year | 40/41 | €108,541 | €135,499 | +€26,958 | +24.8% |
| Trade receivables | 40 | €120 | €22,635 | +€22,515 | +18,739% |
| Other amounts receivable | 41 | €108,421 | €112,864 | +€4,443 | +4.1% |
| Cash at bank and in hand | 54/58 | €26,925 | €4,011 | -€22,913 | -85.1% |
| Deferred charges and accrued income | 490/1 | €5,308 | €5,150 | -€158 | -3.0% |
| Total equity and liabilities | 10/49 | €931,703 | €967,761 | +€36,058 | +3.9% |
| Equity | 10/15 | -€12,406,440 | -€12,451,333 | -€44,894 | -0.4% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €782,556 | €782,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €83,428 | €83,428 | = | 0.0% |
| Legal reserve | 130 | €83,428 | €83,428 | = | 0.0% |
| Distributable reserves | 133 | €699,128 | €699,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,188,995 | -€14,233,889 | -€44,894 | -0.3% |
| Amounts payable | 17/49 | €13,338,143 | €13,419,094 | +€80,952 | +0.6% |
| Amounts payable after more than one year | 17 | €3,176,437 | €2,808,511 | -€367,926 | -11.6% |
| Financial debts | 170/4 | €3,176,437 | €2,808,511 | -€367,926 | -11.6% |
| Amounts payable within one year | 42/48 | €10,161,706 | €10,607,583 | +€445,878 | +4.4% |
| Trade debts | 44 | €189,341 | €733,127 | +€543,786 | +287% |
| Suppliers | 440/4 | €189,341 | €733,127 | +€543,786 | +287% |
| Taxes, remuneration and social security | 45 | €26,038 | €24,867 | -€1,170 | -4.5% |
| Taxes | 450/3 | €11,165 | €14,107 | +€2,942 | +26.3% |
| Remuneration and social security | 454/9 | €14,872 | €10,760 | -€4,112 | -27.6% |
| Other amounts payable | 47/48 | €9,946,328 | €9,849,589 | -€96,738 | -1.0% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €101,950 | €109,770 | +€7,820 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,297 | €1,297 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€80,657 | -€80,657 | |
| Other operating charges | 640/8 | €2,289 | €82,568 | +€80,278 | +3,507% |
| Gross operating margin | 9900 | -€281,993 | €70,942 | +€352,935 | |
| Operating profit (loss) | 9901 | -€387,528 | -€42,035 | +€345,493 | +89.2% |
| Financial income | 75/76B | €6,423 | €5,917 | -€506 | -7.9% |
| Recurring financial income | 75 | €6,423 | €5,917 | -€506 | -7.9% |
| Financial charges | 65/66B | €6,507 | €6,144 | -€363 | -5.6% |
| Recurring financial charges | 65 | €6,507 | €6,144 | -€363 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€387,612 | -€42,262 | +€345,350 | +89.1% |
| Income taxes | 67/77 | €10,705 | €2,632 | -€8,074 | -75.4% |
| Profit (loss) for the period | 9904 | -€398,318 | -€44,894 | +€353,424 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€398,318 | -€44,894 | +€353,424 | +88.7% |
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 6 November 2026 via checked.be.