B.C.C.: 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.C.
Largest movements
- Current investments +€15,757
up €15,757 (+27.2%), from €57,891 to €73,648
- Cash -€6,084
down €6,084 (-12.1%), from €50,310 to €44,227
mainly Contributions, distributions and other (-€58,850) and Current investments (-€15,757)
- Receivables within one year +€3,217
up €3,217 (+14.9%), from €21,642 to €24,859
of which Trade receivables: +€1,721
- Tangible fixed assets -€2,644
down €2,644 (-11.0%), from €24,131 to €21,487
of which Furniture and vehicles: -€7,146
- Other debts +€12,044
up €12,044 (+25.7%), from €46,806 to €58,850
- Debts after one year -€3,812
down €3,812 (-23.2%), from €16,402 to €12,590
- Current portion of long-term debt -€2,411
down €2,411 (-38.7%), from €6,222 to €3,812
- Profit (loss) carried forward +€2,194
up €2,194 (+3.0%), from €73,828 to €76,022
- Gross operating margin +€12,382
up €12,382 (+16.0%), from €77,403 to €89,785
- Taxes +€1,456
up €1,456 (+8.6%), from €16,916 to €18,372
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.
Derived cash bridge
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 | €156,233 | €165,313 | +€9,079 | +5.8% |
| Fixed assets | 21/28 | €24,131 | €21,487 | -€2,644 | -11.0% |
| Tangible fixed assets | 22/27 | €24,131 | €21,487 | -€2,644 | -11.0% |
| Plant, machinery and equipment | 23 | €5,264 | €9,766 | +€4,502 | +85.5% |
| Furniture and vehicles | 24 | €18,867 | €11,722 | -€7,146 | -37.9% |
| Current assets | 29/58 | €132,102 | €143,826 | +€11,723 | +8.9% |
| Amounts receivable within one year | 40/41 | €21,642 | €24,859 | +€3,217 | +14.9% |
| Trade receivables | 40 | €21,580 | €23,301 | +€1,721 | +8.0% |
| Other amounts receivable | 41 | €61 | €1,558 | +€1,496 | +2,438% |
| Current investments | 50/53 | €57,891 | €73,648 | +€15,757 | +27.2% |
| Cash at bank and in hand | 54/58 | €50,310 | €44,227 | -€6,084 | -12.1% |
| Deferred charges and accrued income | 490/1 | €2,259 | €1,092 | -€1,167 | -51.7% |
| Total equity and liabilities | 10/49 | €156,233 | €165,313 | +€9,079 | +5.8% |
| Equity | 10/15 | €74,828 | €77,022 | +€2,194 | +2.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,828 | €76,022 | +€2,194 | +3.0% |
| Amounts payable | 17/49 | €81,405 | €88,290 | +€6,885 | +8.5% |
| Amounts payable after more than one year | 17 | €16,402 | €12,590 | -€3,812 | -23.2% |
| Financial debts | 170/4 | €16,402 | €12,590 | -€3,812 | -23.2% |
| Amounts payable within one year | 42/48 | €65,003 | €75,700 | +€10,697 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €6,222 | €3,812 | -€2,411 | -38.7% |
| Trade debts | 44 | €2,981 | €3,928 | +€947 | +31.8% |
| Suppliers | 440/4 | €2,981 | €3,928 | +€947 | +31.8% |
| Taxes, remuneration and social security | 45 | €8,994 | €9,111 | +€117 | +1.3% |
| Taxes | 450/3 | €8,994 | €9,111 | +€117 | +1.3% |
| Other amounts payable | 47/48 | €46,806 | €58,850 | +€12,044 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,710 | €8,577 | -€133 | -1.5% |
| Other operating charges | 640/8 | €946 | €894 | -€52 | -5.5% |
| Gross operating margin | 9900 | €77,403 | €89,785 | +€12,382 | +16.0% |
| Operating profit (loss) | 9901 | €67,747 | €80,314 | +€12,567 | +18.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €944 | €898 | -€46 | -4.9% |
| Recurring financial charges | 65 | €944 | €898 | -€46 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €66,803 | €79,416 | +€12,613 | +18.9% |
| Income taxes | 67/77 | €16,916 | €18,372 | +€1,456 | +8.6% |
| Profit (loss) for the period | 9904 | €49,887 | €61,044 | +€11,157 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,887 | €61,044 | +€11,157 | +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 27 October 2026 via checked.be.