B.C. DEVELOPPEMENT: what changed
B.C. DEVELOPPEMENT
Largest movements
- Financial fixed assets +€66,930
up €66,930 (+521%), from €12,850 to €79,780
- Receivables within one year -€46,725
down €46,725 (-65.3%), from €71,544 to €24,819
of which Other amounts receivable: -€57,837
- Tangible fixed assets -€4,715
down €4,715 (-57.4%), from €8,217 to €3,501
of which Furniture and vehicles: -€3,183
- Deferred charges and accrued income -€2,131
no longer reported in 2024 (was €2,131)
- Current portion of long-term debt +€7,526
up €7,526 (+129%), from €5,839 to €13,366
- Other debts +€7,148
new in 2024: €7,148
- Debts after one year -€6,331
down €6,331 (-14.4%), from €43,906 to €37,574
- Short-term financial debts -€6,257
no longer reported in 2024 (was €6,257)
- Profit (loss) carried forward +€5,497
up €5,497 (+25.1%), from €21,920 to €27,417
- Gross operating margin +€6,232
up €6,232 (+56.6%), from €11,008 to €17,240
- Financial charges +€479
up €479 (+7.7%), from €6,198 to €6,676
- Other operating charges -€177
no longer reported in 2024 (was €177)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,742 | €108,100 | +€13,359 | +14.1% |
| Fixed assets | 21/28 | €21,067 | €83,281 | +€62,215 | +295% |
| Tangible fixed assets | 22/27 | €8,217 | €3,501 | -€4,715 | -57.4% |
| Plant, machinery and equipment | 23 | €1,532 | - | -€1,532 | |
| Furniture and vehicles | 24 | €6,685 | €3,501 | -€3,183 | -47.6% |
| Financial fixed assets | 28 | €12,850 | €79,780 | +€66,930 | +521% |
| Current assets | 29/58 | €73,675 | €24,819 | -€48,856 | -66.3% |
| Amounts receivable within one year | 40/41 | €71,544 | €24,819 | -€46,725 | -65.3% |
| Trade receivables | 40 | €7,757 | €18,869 | +€11,112 | +143% |
| Other amounts receivable | 41 | €63,787 | €5,950 | -€57,837 | -90.7% |
| Deferred charges and accrued income | 490/1 | €2,131 | - | -€2,131 | |
| Total equity and liabilities | 10/49 | €94,742 | €108,100 | +€13,359 | +14.1% |
| Equity | 10/15 | €29,980 | €35,477 | +€5,497 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,920 | €27,417 | +€5,497 | +25.1% |
| Amounts payable | 17/49 | €64,761 | €72,623 | +€7,862 | +12.1% |
| Amounts payable after more than one year | 17 | €43,906 | €37,574 | -€6,331 | -14.4% |
| Financial debts | 170/4 | €43,906 | €37,574 | -€6,331 | -14.4% |
| Amounts payable within one year | 42/48 | €20,856 | €35,048 | +€14,193 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €5,839 | €13,366 | +€7,526 | +129% |
| Financial debts | 43 | €6,257 | - | -€6,257 | |
| Credit institutions | 430/8 | €6,257 | - | -€6,257 | |
| Trade debts | 44 | €4,638 | €7,485 | +€2,846 | +61.4% |
| Suppliers | 440/4 | €4,638 | €7,485 | +€2,846 | +61.4% |
| Taxes, remuneration and social security | 45 | €4,121 | €7,050 | +€2,930 | +71.1% |
| Taxes | 450/3 | €4,121 | €7,050 | +€2,930 | +71.1% |
| Other amounts payable | 47/48 | - | €7,148 | +€7,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,715 | €4,715 | = | 0.0% |
| Other operating charges | 640/8 | €177 | - | -€177 | |
| Gross operating margin | 9900 | €11,008 | €17,240 | +€6,232 | +56.6% |
| Operating profit (loss) | 9901 | €6,116 | €12,525 | +€6,409 | +105% |
| Financial charges | 65/66B | €6,198 | €6,676 | +€479 | +7.7% |
| Recurring financial charges | 65 | €6,198 | €6,676 | +€479 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€82 | €5,849 | +€5,930 | |
| Profit (loss) for the period | 9904 | -€82 | €5,849 | +€5,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82 | €5,849 | +€5,930 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.