B.C.G.X.: 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.X.
Largest movements
- Receivables within one year -€7,105
down €7,105 (-22.6%), from €31,397 to €24,292
of which Trade receivables: -€5,568
- Stocks and contracts +€4,533
up €4,533 (+16.8%), from €27,020 to €31,553
- Other debts -€11,909
down €11,909 (-40.9%), from €29,134 to €17,225
- Trade debts +€10,256
up €10,256 (+178%), from €5,758 to €16,013
- Tax, wage and social debts -€1,682
down €1,682 (-32.5%), from €5,169 to €3,487
- Gross operating margin +€14,396
up €14,396 (+302%), from €4,761 to €19,156
- Other operating charges +€9,809
up €9,809 (+196%), from €5,004 to €14,814
- Financial charges -€1,597
down €1,597 (-33.5%), from €4,767 to €3,170
- Depreciation +€348
up €348 (+489%), from €71 to €420
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 | €62,724 | €59,549 | -€3,175 | -5.1% |
| Fixed assets | 21/28 | €4,124 | €3,704 | -€420 | -10.2% |
| Tangible fixed assets | 22/27 | €4,124 | €3,704 | -€420 | -10.2% |
| Plant, machinery and equipment | 23 | €4,124 | €3,704 | -€420 | -10.2% |
| Current assets | 29/58 | €58,601 | €55,845 | -€2,756 | -4.7% |
| Stocks and contracts in progress | 3 | €27,020 | €31,553 | +€4,533 | +16.8% |
| Stocks | 30/36 | €27,020 | €31,553 | +€4,533 | +16.8% |
| Amounts receivable within one year | 40/41 | €31,397 | €24,292 | -€7,105 | -22.6% |
| Trade receivables | 40 | €29,860 | €24,292 | -€5,568 | -18.6% |
| Other amounts receivable | 41 | €1,537 | - | -€1,537 | |
| Cash at bank and in hand | 54/58 | €184 | - | -€184 | |
| Total equity and liabilities | 10/49 | €62,724 | €59,549 | -€3,175 | -5.1% |
| Equity | 10/15 | €2,770 | €3,387 | +€617 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,830 | -€15,213 | +€617 | +3.9% |
| Amounts payable | 17/49 | €59,955 | €56,162 | -€3,793 | -6.3% |
| Amounts payable within one year | 42/48 | €59,955 | €56,162 | -€3,793 | -6.3% |
| Financial debts | 43 | €19,894 | €19,436 | -€457 | -2.3% |
| Credit institutions | 430/8 | €19,894 | €19,436 | -€457 | -2.3% |
| Trade debts | 44 | €5,758 | €16,013 | +€10,256 | +178% |
| Suppliers | 440/4 | €5,758 | €16,013 | +€10,256 | +178% |
| Taxes, remuneration and social security | 45 | €5,169 | €3,487 | -€1,682 | -32.5% |
| Taxes | 450/3 | €5,169 | €3,487 | -€1,682 | -32.5% |
| Other amounts payable | 47/48 | €29,134 | €17,225 | -€11,909 | -40.9% |
| Non-recurring operating income | 76A | €4,132 | - | -€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €420 | +€348 | +489% |
| Other operating charges | 640/8 | €5,004 | €14,814 | +€9,809 | +196% |
| Gross operating margin | 9900 | €4,761 | €19,156 | +€14,396 | +302% |
| Operating profit (loss) | 9901 | -€315 | €3,923 | +€4,238 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,767 | €3,170 | -€1,597 | -33.5% |
| Recurring financial charges | 65 | €4,767 | €3,170 | -€1,597 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,082 | €753 | +€5,835 | |
| Income taxes | 67/77 | - | €136 | +€136 | |
| Profit (loss) for the period | 9904 | -€5,082 | €617 | +€5,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,082 | €617 | +€5,699 |
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 28 October 2026 via checked.be.