B.C.G.S.: 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.G.S.
Largest movements
- Receivables within one year +€67,063
up €67,063 (+10.9%), from €616,182 to €683,245
of which Other amounts receivable: +€60,361
- Intangible fixed assets -€12,000
down €12,000 (-25.0%), from €48,000 to €36,000
- Profit (loss) carried forward +€70,560
up €70,560 (+21.4%), from €329,116 to €399,676
- Debts after one year -€19,322
no longer reported in 2024 (was €19,322)
- Tax, wage and social debts -€13,072
down €13,072 (-3.5%), from €377,988 to €364,916
- Trade debts +€11,245
up €11,245 (+27.3%), from €41,184 to €52,429
of which Bills of exchange payable: +€13,580
- Taxes -€282,255
down €282,255 (-91.0%), from €310,182 to €27,928
- Financial income +€5,863
up €5,863 (+22.0%), from €26,663 to €32,526
- Gross operating margin +€2,433
up €2,433 (+2.9%), from €83,620 to €86,053
- Financial charges -€2,379
down €2,379 (-63.8%), from €3,726 to €1,347
of which Non-recurring financial charges: -€2,115
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €812,225 | €862,439 | +€50,214 | +6.2% |
| Fixed assets | 21/28 | €193,692 | €175,072 | -€18,620 | -9.6% |
| Intangible fixed assets | 21 | €48,000 | €36,000 | -€12,000 | -25.0% |
| Tangible fixed assets | 22/27 | €145,692 | €139,072 | -€6,620 | -4.5% |
| Land and buildings | 22 | €145,692 | €139,072 | -€6,620 | -4.5% |
| Current assets | 29/58 | €618,534 | €687,367 | +€68,834 | +11.1% |
| Stocks and contracts in progress | 3 | €685 | €780 | +€95 | +13.9% |
| Stocks | 30/36 | €685 | €780 | +€95 | +13.9% |
| Amounts receivable within one year | 40/41 | €616,182 | €683,245 | +€67,063 | +10.9% |
| Trade receivables | 40 | €82,301 | €89,003 | +€6,702 | +8.1% |
| Other amounts receivable | 41 | €533,881 | €594,242 | +€60,361 | +11.3% |
| Cash at bank and in hand | 54/58 | €1,667 | €2,633 | +€966 | +58.0% |
| Deferred charges and accrued income | 490/1 | - | €709 | +€709 | |
| Total equity and liabilities | 10/49 | €812,225 | €862,439 | +€50,214 | +6.2% |
| Equity | 10/15 | €353,957 | €424,516 | +€70,560 | +19.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,248 | €6,248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,389 | €4,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,116 | €399,676 | +€70,560 | +21.4% |
| Amounts payable | 17/49 | €458,269 | €437,923 | -€20,346 | -4.4% |
| Amounts payable after more than one year | 17 | €19,322 | - | -€19,322 | |
| Financial debts | 170/4 | €19,322 | - | -€19,322 | |
| Amounts payable within one year | 42/48 | €438,946 | €437,923 | -€1,024 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €18,519 | €19,322 | +€804 | +4.3% |
| Trade debts | 44 | €41,184 | €52,429 | +€11,245 | +27.3% |
| Suppliers | 440/4 | €41,184 | €38,849 | -€2,335 | -5.7% |
| Bills of exchange payable | 441 | - | €13,580 | +€13,580 | |
| Taxes, remuneration and social security | 45 | €377,988 | €364,916 | -€13,072 | -3.5% |
| Taxes | 450/3 | €377,988 | €364,916 | -€13,072 | -3.5% |
| Other amounts payable | 47/48 | €1,255 | €1,255 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,620 | €18,620 | = | 0.0% |
| Other operating charges | 640/8 | €813 | €124 | -€688 | -84.7% |
| Gross operating margin | 9900 | €83,620 | €86,053 | +€2,433 | +2.9% |
| Operating profit (loss) | 9901 | €64,188 | €67,309 | +€3,121 | +4.9% |
| Financial income | 75/76B | €26,663 | €32,526 | +€5,863 | +22.0% |
| Recurring financial income | 75 | €26,663 | €32,526 | +€5,863 | +22.0% |
| Financial charges | 65/66B | €3,726 | €1,347 | -€2,379 | -63.8% |
| Recurring financial charges | 65 | €1,611 | €1,347 | -€264 | -16.4% |
| Non-recurring financial charges | 66B | €2,115 | - | -€2,115 | |
| Profit (loss) for the period before taxes | 9903 | €87,125 | €98,487 | +€11,362 | +13.0% |
| Income taxes | 67/77 | €310,182 | €27,928 | -€282,255 | -91.0% |
| Profit (loss) for the period | 9904 | -€223,058 | €70,560 | +€293,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€223,058 | €70,560 | +€293,617 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.