B.C.BB: 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.BB
Largest movements
- Tangible fixed assets +€371,868
up €371,868 (+210.5%), from €176,639 to €548,507
of which Land and buildings: +€379,710
- Receivables within one year -€147,720
down €147,720 (-66.0%), from €223,720 to €76,000
of which Other amounts receivable: -€128,608
- Cash -€52,248
down €52,248 (-32.6%), from €160,096 to €107,848
mainly Investment in fixed assets (net) (-€392,000) and Net result for the year (-€125,727)
- Debts after one year +€286,784
up €286,784 (+276.7%), from €103,645 to €390,429
- Reserves -€125,727
down €125,727 (-17.8%), from €705,914 to €580,187
of which Distributable reserves: -€125,727
- Trade debts -€31,432
down €31,432 (-56.1%), from €56,012 to €24,580
- Current portion of long-term debt +€31,086
up €31,086 (+256.8%), from €12,105 to €43,191
- Gross operating margin -€155,166
down €155,166, from €124,870 to -€30,296
- Other operating charges +€47,539
up €47,539 (+2109.4%), from €2,254 to €49,793
- Taxes -€22,834
no longer reported in 2025 (was €22,834)
- Financial charges +€13,243
up €13,243 (+81.0%), from €16,343 to €29,585
- Depreciation +€3,911
up €3,911 (+19.8%), from €19,795 to €23,706
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 | €919,067 | €1,081,427 | +€162,360 | +17.7% |
| Fixed assets | 21/28 | €522,003 | €890,297 | +€368,294 | +70.6% |
| Intangible fixed assets | 21 | €13,864 | €10,289 | -€3,574 | -25.8% |
| Tangible fixed assets | 22/27 | €176,639 | €548,507 | +€371,868 | +210.5% |
| Land and buildings | 22 | €164,521 | €544,231 | +€379,710 | +230.8% |
| Plant, machinery and equipment | 23 | €8,225 | €2,655 | -€5,570 | -67.7% |
| Furniture and vehicles | 24 | €2,249 | €1,621 | -€628 | -27.9% |
| Other tangible fixed assets | 26 | €1,643 | - | -€1,643 | |
| Financial fixed assets | 28 | €331,500 | €331,500 | = | 0.0% |
| Current assets | 29/58 | €397,064 | €191,130 | -€205,934 | -51.9% |
| Amounts receivable within one year | 40/41 | €223,720 | €76,000 | -€147,720 | -66.0% |
| Trade receivables | 40 | €35,924 | €16,812 | -€19,112 | -53.2% |
| Other amounts receivable | 41 | €187,796 | €59,188 | -€128,608 | -68.5% |
| Cash at bank and in hand | 54/58 | €160,096 | €107,848 | -€52,248 | -32.6% |
| Deferred charges and accrued income | 490/1 | €13,249 | €7,282 | -€5,966 | -45.0% |
| Total equity and liabilities | 10/49 | €919,067 | €1,081,427 | +€162,360 | +17.7% |
| Equity | 10/15 | €724,514 | €598,787 | -€125,727 | -17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €705,914 | €580,187 | -€125,727 | -17.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €704,054 | €578,327 | -€125,727 | -17.9% |
| Amounts payable | 17/49 | €194,553 | €482,640 | +€288,088 | +148.1% |
| Amounts payable after more than one year | 17 | €103,645 | €390,429 | +€286,784 | +276.7% |
| Financial debts | 170/4 | €103,645 | €390,429 | +€286,784 | +276.7% |
| Amounts payable within one year | 42/48 | €90,907 | €92,211 | +€1,304 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €12,105 | €43,191 | +€31,086 | +256.8% |
| Financial debts | 43 | €2,553 | €780 | -€1,773 | -69.4% |
| Credit institutions | 430/8 | €2,553 | €780 | -€1,773 | -69.4% |
| Trade debts | 44 | €56,012 | €24,580 | -€31,432 | -56.1% |
| Suppliers | 440/4 | €56,012 | €24,580 | -€31,432 | -56.1% |
| Taxes, remuneration and social security | 45 | €15,412 | €14,845 | -€567 | -3.7% |
| Taxes | 450/3 | €15,412 | €14,845 | -€567 | -3.7% |
| Other amounts payable | 47/48 | €4,826 | €8,815 | +€3,989 | +82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,795 | €23,706 | +€3,911 | +19.8% |
| Other operating charges | 640/8 | €2,254 | €49,793 | +€47,539 | +2109.4% |
| Non-recurring operating charges | 66A | €8,483 | - | -€8,483 | |
| Gross operating margin | 9900 | €124,870 | -€30,296 | -€155,166 | |
| Operating profit (loss) | 9901 | €94,338 | -€103,795 | -€198,133 | |
| Financial income | 75/76B | €10,026 | €7,652 | -€2,373 | -23.7% |
| Recurring financial income | 75 | €10,026 | €7,652 | -€2,373 | -23.7% |
| Financial charges | 65/66B | €16,343 | €29,585 | +€13,243 | +81.0% |
| Recurring financial charges | 65 | €16,343 | €29,585 | +€13,243 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €88,021 | -€125,727 | -€213,749 | |
| Income taxes | 67/77 | €22,834 | - | -€22,834 | |
| Profit (loss) for the period | 9904 | €65,188 | -€125,727 | -€190,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,188 | -€125,727 | -€190,915 |
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 8 October 2026 via checked.be.