B&C BVBA: what changed
Two financial 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 BVBA
Largest movements
- Receivables after one year +€200,000
new in 2025: €200,000
- Current investments -€199,095
down €199,095 (-72.4%), from €275,000 to €75,905
- Cash +€74,521
up €74,521 (+76.4%), from €97,534 to €172,055
mainly Net result for the year (+€454,429) and Other debts (+€395,363)
- Tangible fixed assets -€26,360
down €26,360 (-51.7%), from €51,016 to €24,656
of which Furniture and vehicles: -€27,327
- Receivables within one year +€5,034
up €5,034 (+37.7%), from €13,364 to €18,398
of which Trade receivables: +€6,660
- Other debts +€395,363
up €395,363 (+957759.8%), from €41 to €395,405
- Reserves -€370,794
down €370,794 (-99.1%), from €374,083 to €3,289
of which Distributable reserves: -€370,794
- Trade debts +€30,719
up €30,719 (+204791.7%), from €15 to €30,734
- Gross operating margin +€95,950
up €95,950 (+18.5%), from €517,699 to €613,650
- Taxes +€13,266
up €13,266 (+10.7%), from €124,011 to €137,277
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 | €439,273 | €491,014 | +€51,741 | +11.8% |
| Fixed assets | 21/28 | €51,016 | €24,656 | -€26,360 | -51.7% |
| Tangible fixed assets | 22/27 | €51,016 | €24,656 | -€26,360 | -51.7% |
| Plant, machinery and equipment | 23 | - | €967 | +€967 | |
| Furniture and vehicles | 24 | €51,016 | €23,689 | -€27,327 | -53.6% |
| Current assets | 29/58 | €388,258 | €466,358 | +€78,101 | +20.1% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €13,364 | €18,398 | +€5,034 | +37.7% |
| Trade receivables | 40 | €11,738 | €18,398 | +€6,660 | +56.7% |
| Other amounts receivable | 41 | €1,626 | - | -€1,626 | |
| Current investments | 50/53 | €275,000 | €75,905 | -€199,095 | -72.4% |
| Cash at bank and in hand | 54/58 | €97,534 | €172,055 | +€74,521 | +76.4% |
| Deferred charges and accrued income | 490/1 | €2,360 | - | -€2,360 | |
| Total equity and liabilities | 10/49 | €439,273 | €491,014 | +€51,741 | +11.8% |
| Equity | 10/15 | €392,683 | €21,889 | -€370,794 | -94.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €374,083 | €3,289 | -€370,794 | -99.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €372,223 | €1,429 | -€370,794 | -99.6% |
| Amounts payable | 17/49 | €46,590 | €469,125 | +€422,535 | +906.9% |
| Amounts payable within one year | 42/48 | €46,590 | €469,125 | +€422,535 | +906.9% |
| Trade debts | 44 | €15 | €30,734 | +€30,719 | +204791.7% |
| Suppliers | 440/4 | €15 | €30,734 | +€30,719 | +204791.7% |
| Taxes, remuneration and social security | 45 | €46,534 | €42,987 | -€3,547 | -7.6% |
| Taxes | 450/3 | €44,484 | €36,770 | -€7,714 | -17.3% |
| Remuneration and social security | 454/9 | €2,050 | €6,217 | +€4,167 | +203.2% |
| Other amounts payable | 47/48 | €41 | €395,405 | +€395,363 | +957759.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,215 | €29,514 | +€298 | +1.0% |
| Other operating charges | 640/8 | €604 | €146 | -€457 | -75.8% |
| Gross operating margin | 9900 | €517,699 | €613,650 | +€95,950 | +18.5% |
| Operating profit (loss) | 9901 | €487,880 | €583,990 | +€96,109 | +19.7% |
| Financial income | 75/76B | €10,001 | €8,036 | -€1,965 | -19.6% |
| Recurring financial income | 75 | €10,001 | €8,036 | -€1,965 | -19.6% |
| Financial charges | 65/66B | €2,535 | €320 | -€2,216 | -87.4% |
| Recurring financial charges | 65 | €2,535 | €320 | -€2,216 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €495,346 | €591,706 | +€96,360 | +19.5% |
| Income taxes | 67/77 | €124,011 | €137,277 | +€13,266 | +10.7% |
| Profit (loss) for the period | 9904 | €371,335 | €454,429 | +€83,094 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €371,335 | €454,429 | +€83,094 | +22.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.