B.C. GROUP: what changed
Two fiscal 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.
What changed
B.C. GROUP
NACE 70.200, Business and other management consultancy
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€457,467
2025 · €250,247+€207,220
Equity
€4.4m
2025 · €4.1m+€357,467
Cash
€83,919
2025 · €282,813-€198,894
Balance sheet total
€5.9m
2025 · €4.8m+€1.1m
Largest movements
Assets
- Receivables within one year +€675,283
up €675,283 (+140.0%), from €482,317 to €1.2m
of which Other amounts receivable: +€674,624
- Financial fixed assets +€425,039
up €425,039 (+18.2%), from €2.3m to €2.8m
of which Affiliated companies: +€425,039
- Cash -€198,894
down €198,894 (-70.3%), from €282,813 to €83,919
mainly Receivables within one year (-€675,283) and Investment in fixed assets (net) (-€434,493)
- Receivables after one year +€176,500
up €176,500 (+12.2%), from €1.4m to €1.6m
Equity and liabilities
- Other debts +€540,790
up €540,790 (+518.9%), from €104,210 to €645,000
- Reserves +€400,000
up €400,000 (+10.3%), from €3.9m to €4.3m
- Debts after one year +€173,253
up €173,253 (+28.9%), from €600,321 to €773,574
Income statement
- Financial income +€223,842
up €223,842 (+56.7%), from €394,836 to €618,677
- Services and other goods +€88,599
up €88,599 (+14.3%), from €620,163 to €708,762
- Turnover +€79,343
up €79,343 (+14.7%), from €540,351 to €619,694
- Other operating income -€12,570
down €12,570 (-13.0%), from €96,963 to €84,392
From the 2025 result to the 2026 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.
Result 2025
€250,247
Turnover
+€79,343
Other operating income
-€12,570
Goods and materials
+€3,914
Services and other goods
-€88,599
Staff costs
+€4,171
Depreciation
+€1,662
Other operating charges
-€3,250
Financial income
+€223,842
Financial charges
-€1,293
Result 2026
€457,467
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€134,200
Investment
-€414,422
Financing
+€81,328
Cash 2025
€282,813
From operations (derived)
+€134,200
Net result for the year
+€457,467
Depreciation
+€4,193
Receivables after one year
-€176,500
Receivables within one year
-€675,283
Deferred charges and accrued income
-€35,952
Trade debts
+€14,168
Tax, wage and social debts
-€944
Other debts
+€540,790
Accrued charges and deferred income
+€6,261
Investment (derived)
-€414,422
Investment in fixed assets (net)
-€434,493
Current investments
+€20,070
Financing
+€81,328
Debts after one year
+€173,253
Current portion of long-term debt
+€8,075
Contributions, distributions and other
-€100,000
Cash 2026
€83,919
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,826,615 | €5,925,685 | +€1.1m | +22.8% |
| Fixed assets | 21/28 | €2,340,750 | €2,771,049 | +€430,300 | +18.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,568 | €12,829 | +€5,261 | +69.5% |
| Plant, machinery and equipment | 23 | €11 | - | -€11 | |
| Furniture and vehicles | 24 | €7,556 | €12,829 | +€5,273 | +69.8% |
| Financial fixed assets | 28 | €2,333,182 | €2,758,221 | +€425,039 | +18.2% |
| Affiliated companies | 280/1 | €1,673,058 | €2,098,097 | +€425,039 | +25.4% |
| Participating interests | 280 | €1,167,735 | €1,675,774 | +€508,039 | +43.5% |
| Amounts receivable | 281 | €505,323 | €422,323 | -€83,000 | -16.4% |
| Companies linked by participating interests | 282/3 | €660,000 | €660,000 | = | 0.0% |
| Participating interests | 282 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable | 283 | €647,500 | €647,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €124 | €124 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €2,485,865 | €3,154,636 | +€668,771 | +26.9% |
| Amounts receivable after more than one year | 29 | €1,445,000 | €1,621,500 | +€176,500 | +12.2% |
| Other amounts receivable | 291 | €1,445,000 | €1,621,500 | +€176,500 | +12.2% |
| Amounts receivable within one year | 40/41 | €482,317 | €1,157,600 | +€675,283 | +140.0% |
| Trade receivables | 40 | €24,134 | €24,793 | +€659 | +2.7% |
| Other amounts receivable | 41 | €458,184 | €1,132,808 | +€674,624 | +147.2% |
| Current investments | 50/53 | €272,129 | €252,059 | -€20,070 | -7.4% |
| Other investments | 51/53 | €272,129 | €252,059 | -€20,070 | -7.4% |
| Cash at bank and in hand | 54/58 | €282,813 | €83,919 | -€198,894 | -70.3% |
| Deferred charges and accrued income | 490/1 | €3,606 | €39,558 | +€35,952 | +997.1% |
| Total equity and liabilities | 10/49 | €4,826,615 | €5,925,685 | +€1.1m | +22.8% |
| Equity | 10/15 | €4,073,364 | €4,430,831 | +€357,467 | +8.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €3,900,000 | €4,300,000 | +€400,000 | +10.3% |
| Distributable reserves | 133 | €3,900,000 | €4,300,000 | +€400,000 | +10.3% |
| Profit (loss) carried forward | 14 | €73,364 | €30,831 | -€42,533 | -58.0% |
| Amounts payable | 17/49 | €753,251 | €1,494,854 | +€741,603 | +98.5% |
| Amounts payable after more than one year | 17 | €600,321 | €773,574 | +€173,253 | +28.9% |
| Other amounts payable | 178/9 | €600,321 | €773,574 | +€173,253 | +28.9% |
| Amounts payable within one year | 42/48 | €152,891 | €714,980 | +€562,089 | +367.6% |
| Current portion of amounts payable after more than one year | 42 | €18,066 | €26,142 | +€8,075 | +44.7% |
| Trade debts | 44 | €8,809 | €22,977 | +€14,168 | +160.8% |
| Suppliers | 440/4 | €8,809 | €22,977 | +€14,168 | +160.8% |
| Taxes, remuneration and social security | 45 | €21,805 | €20,861 | -€944 | -4.3% |
| Taxes | 450/3 | €850 | - | -€850 | |
| Remuneration and social security | 454/9 | €20,955 | €20,861 | -€94 | -0.4% |
| Other amounts payable | 47/48 | €104,210 | €645,000 | +€540,790 | +518.9% |
| Accrued charges and deferred income | 492/3 | €39 | €6,300 | +€6,261 | +16158.1% |
| Operating income | 70/76A | €637,314 | €704,087 | +€66,773 | +10.5% |
| Turnover | 70 | €540,351 | €619,694 | +€79,343 | +14.7% |
| Other operating income | 74 | €96,963 | €84,392 | -€12,570 | -13.0% |
| Operating charges | 60/66A | €774,555 | €856,656 | +€82,101 | +10.6% |
| Goods for resale, raw materials and consumables | 60 | €3,914 | - | -€3,914 | |
| Purchases | 600/8 | €3,914 | - | -€3,914 | |
| Services and other goods | 61 | €620,163 | €708,762 | +€88,599 | +14.3% |
| Remuneration, social security and pensions | 62 | €140,915 | €136,744 | -€4,171 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,855 | €4,193 | -€1,662 | -28.4% |
| Other operating charges | 640/8 | €3,708 | €6,957 | +€3,250 | +87.7% |
| Operating profit (loss) | 9901 | -€137,241 | -€152,569 | -€15,329 | -11.2% |
| Financial income | 75/76B | €394,836 | €618,677 | +€223,842 | +56.7% |
| Recurring financial income | 75 | €394,836 | €618,677 | +€223,842 | +56.7% |
| Income from financial fixed assets | 750 | €7,748 | - | -€7,748 | |
| Income from current assets | 751 | €16,409 | €129,213 | +€112,804 | +687.5% |
| Other financial income | 752/9 | €370,679 | €489,464 | +€118,786 | +32.0% |
| Financial charges | 65/66B | €7,347 | €8,641 | +€1,293 | +17.6% |
| Recurring financial charges | 65 | €7,347 | €8,641 | +€1,293 | +17.6% |
| Debt charges | 650 | €1,424 | €8,641 | +€7,217 | +506.8% |
| Other financial charges | 652/9 | €5,923 | - | -€5,923 | |
| Profit (loss) for the period before taxes | 9903 | €250,247 | €457,467 | +€207,220 | +82.8% |
| Profit (loss) for the period | 9904 | €250,247 | €457,467 | +€207,220 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €250,247 | €457,467 | +€207,220 | +82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.