B & C CONCEPT SPRL: 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 CONCEPT SPRL
Largest movements
- Receivables within one year -€1,499
down €1,499 (-60.0%), from €2,498 to €999
of which Trade receivables: -€1,415
- Cash -€674
down €674 (-38.7%), from €1,740 to €1,066
mainly Other debts (-€1,499) and Net result for the year (-€739)
- Other debts -€1,499
down €1,499 (-6.1%), from €24,551 to €23,052
- Profit (loss) carried forward -€739
down €739 (-2.8%), from -€26,276 to -€27,015
- Accrued charges and deferred income +€66
up €66 (+103%), from €64 to €130
- Gross operating margin -€1,353
down €1,353, from €1,287 to -€66
- Financial charges +€255
up €255 (+809%), from €32 to €286
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 | €6,139 | €3,966 | -€2,173 | -35.4% |
| Current assets | 29/58 | €6,139 | €3,966 | -€2,173 | -35.4% |
| Stocks and contracts in progress | 3 | €1,901 | €1,901 | = | 0.0% |
| Stocks | 30/36 | €1,901 | €1,901 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,498 | €999 | -€1,499 | -60.0% |
| Trade receivables | 40 | €1,415 | - | -€1,415 | |
| Other amounts receivable | 41 | €1,084 | €999 | -€85 | -7.8% |
| Cash at bank and in hand | 54/58 | €1,740 | €1,066 | -€674 | -38.7% |
| Total equity and liabilities | 10/49 | €6,139 | €3,966 | -€2,173 | -35.4% |
| Equity | 10/15 | -€18,476 | -€19,215 | -€739 | -4.0% |
| Contributions | 10/11 | €7,800 | €7,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,276 | -€27,015 | -€739 | -2.8% |
| Amounts payable | 17/49 | €24,615 | €23,181 | -€1,434 | -5.8% |
| Amounts payable within one year | 42/48 | €24,551 | €23,052 | -€1,499 | -6.1% |
| Other amounts payable | 47/48 | €24,551 | €23,052 | -€1,499 | -6.1% |
| Accrued charges and deferred income | 492/3 | €64 | €130 | +€66 | +103% |
| Other operating charges | 640/8 | €394 | €387 | -€7 | -1.8% |
| Gross operating margin | 9900 | €1,287 | -€66 | -€1,353 | |
| Operating profit (loss) | 9901 | €893 | -€453 | -€1,346 | |
| Financial charges | 65/66B | €32 | €286 | +€255 | +809% |
| Recurring financial charges | 65 | €32 | €286 | +€255 | +809% |
| Profit (loss) for the period before taxes | 9903 | €861 | -€739 | -€1,601 | |
| Profit (loss) for the period | 9904 | €861 | -€739 | -€1,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €861 | -€739 | -€1,601 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.