B&C Enterprise: 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 Enterprise
Largest movements
- Receivables within one year +€6,481
up €6,481 (+4.5%), from €143,639 to €150,120
of which Trade receivables: +€7,868
- Tax, wage and social debts -€22,439
down €22,439 (-36.9%), from €60,887 to €38,448
- Profit (loss) carried forward +€18,158
up €18,158 (+29.2%), from €62,230 to €80,388
- Trade debts +€6,151
up €6,151 (+47.4%), from €12,983 to €19,133
- Current portion of long-term debt +€4,880
up €4,880 (+82.7%), from €5,902 to €10,781
- Gross operating margin +€13,649
up €13,649 (+61.8%), from €22,085 to €35,734
- Financial charges +€8,026
up €8,026 (+466%), from €1,723 to €9,749
- Other operating charges -€2,418
down €2,418 (-71.6%), from €3,377 to €960
- Write-downs +€1,988
up €1,988, from -€1,988 to €0
- Taxes +€1,039
up €1,039 (+19.7%), from €5,283 to €6,322
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 | €145,661 | €152,877 | +€7,216 | +5.0% |
| Fixed assets | 21/28 | €1,607 | €1,007 | -€600 | -37.3% |
| Intangible fixed assets | 21 | €404 | €4 | -€400 | -98.9% |
| Tangible fixed assets | 22/27 | €1,202 | €1,002 | -€200 | -16.6% |
| Furniture and vehicles | 24 | €1,202 | €1,002 | -€200 | -16.6% |
| Current assets | 29/58 | €144,054 | €151,870 | +€7,816 | +5.4% |
| Amounts receivable within one year | 40/41 | €143,639 | €150,120 | +€6,481 | +4.5% |
| Trade receivables | 40 | €410 | €8,279 | +€7,868 | +1,918% |
| Other amounts receivable | 41 | €143,229 | €141,842 | -€1,387 | -1.0% |
| Cash at bank and in hand | 54/58 | €415 | €242 | -€172 | -41.6% |
| Deferred charges and accrued income | 490/1 | - | €1,508 | +€1,508 | |
| Total equity and liabilities | 10/49 | €145,661 | €152,877 | +€7,216 | +5.0% |
| Equity | 10/15 | €62,557 | €80,715 | +€18,158 | +29.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €326 | €326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €326 | €326 | = | 0.0% |
| Reserves not available under the articles | 1311 | €326 | €326 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,230 | €80,388 | +€18,158 | +29.2% |
| Amounts payable | 17/49 | €83,104 | €72,162 | -€10,941 | -13.2% |
| Amounts payable within one year | 42/48 | €83,104 | €72,162 | -€10,941 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €5,902 | €10,781 | +€4,880 | +82.7% |
| Financial debts | 43 | €3,332 | €3,800 | +€467 | +14.0% |
| Credit institutions | 430/8 | €3,332 | €3,800 | +€467 | +14.0% |
| Trade debts | 44 | €12,983 | €19,133 | +€6,151 | +47.4% |
| Suppliers | 440/4 | €12,983 | €19,133 | +€6,151 | +47.4% |
| Taxes, remuneration and social security | 45 | €60,887 | €38,448 | -€22,439 | -36.9% |
| Taxes | 450/3 | €60,887 | €38,448 | -€22,439 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €600 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,988 | €0 | +€1,988 | |
| Other operating charges | 640/8 | €3,377 | €960 | -€2,418 | -71.6% |
| Gross operating margin | 9900 | €22,085 | €35,734 | +€13,649 | +61.8% |
| Operating profit (loss) | 9901 | €20,096 | €34,175 | +€14,079 | +70.1% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €1,723 | €9,749 | +€8,026 | +466% |
| Recurring financial charges | 65 | €1,723 | €9,749 | +€8,026 | +466% |
| Profit (loss) for the period before taxes | 9903 | €18,373 | €24,480 | +€6,107 | +33.2% |
| Income taxes | 67/77 | €5,283 | €6,322 | +€1,039 | +19.7% |
| Profit (loss) for the period | 9904 | €13,090 | €18,158 | +€5,068 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,090 | €18,158 | +€5,068 | +38.7% |
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 24 October 2026 via checked.be.