B&C Groupe: 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 Groupe
Largest movements
- Receivables within one year +€169,258
up €169,258 (+123%), from €137,436 to €306,694
of which Other amounts receivable: +€225,047
- Tangible fixed assets +€68,465
new in 2025: €68,465
- Current investments +€45,103
new in 2025: €45,103
- Cash -€13,415
down €13,415 (-43.3%), from €30,957 to €17,542
mainly Receivables within one year (-€169,258) and Investment in fixed assets (net) (-€72,100)
- Reserves +€224,359
up €224,359 (+364%), from €61,574 to €285,933
- Other debts +€108,070
up €108,070 (+1,119%), from €9,658 to €117,729
- Trade debts -€61,596
down €61,596 (-46.4%), from €132,832 to €71,236
- Financial income +€125,155
up €125,155 (+159,636%), from €78 to €125,233
- Gross operating margin +€91,978
up €91,978 (+238%), from €38,613 to €130,591
- Taxes +€16,270
up €16,270 (+156%), from €10,427 to €26,697
- Depreciation +€3,635
up €3,635 (+685%), from €531 to €4,165
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 | €220,342 | €490,831 | +€270,489 | +123% |
| Formation expenses | 20 | €1,449 | €918 | -€531 | -36.6% |
| Fixed assets | 21/28 | €50,500 | €118,965 | +€68,465 | +136% |
| Tangible fixed assets | 22/27 | - | €68,465 | +€68,465 | |
| Other tangible fixed assets | 26 | - | €68,465 | +€68,465 | |
| Financial fixed assets | 28 | €50,500 | €50,500 | = | 0.0% |
| Current assets | 29/58 | €168,393 | €370,948 | +€202,554 | +120% |
| Amounts receivable within one year | 40/41 | €137,436 | €306,694 | +€169,258 | +123% |
| Trade receivables | 40 | €134,144 | €78,355 | -€55,789 | -41.6% |
| Other amounts receivable | 41 | €3,293 | €228,339 | +€225,047 | +6,835% |
| Current investments | 50/53 | - | €45,103 | +€45,103 | |
| Cash at bank and in hand | 54/58 | €30,957 | €17,542 | -€13,415 | -43.3% |
| Deferred charges and accrued income | 490/1 | - | €1,609 | +€1,609 | |
| Total equity and liabilities | 10/49 | €220,342 | €490,831 | +€270,489 | +123% |
| Equity | 10/15 | €66,574 | €290,933 | +€224,359 | +337% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,574 | €285,933 | +€224,359 | +364% |
| Distributable reserves | 133 | €61,574 | €285,933 | +€224,359 | +364% |
| Amounts payable | 17/49 | €153,768 | €199,898 | +€46,130 | +30.0% |
| Amounts payable within one year | 42/48 | €153,468 | €199,863 | +€46,396 | +30.2% |
| Trade debts | 44 | €132,832 | €71,236 | -€61,596 | -46.4% |
| Suppliers | 440/4 | €132,832 | €71,236 | -€61,596 | -46.4% |
| Taxes, remuneration and social security | 45 | €10,977 | €10,898 | -€79 | -0.7% |
| Taxes | 450/3 | €10,977 | €10,898 | -€79 | -0.7% |
| Other amounts payable | 47/48 | €9,658 | €117,729 | +€108,070 | +1,119% |
| Accrued charges and deferred income | 492/3 | €301 | €35 | -€266 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €4,165 | +€3,635 | +685% |
| Other operating charges | 640/8 | €384 | €527 | +€143 | +37.2% |
| Gross operating margin | 9900 | €38,613 | €130,591 | +€91,978 | +238% |
| Operating profit (loss) | 9901 | €37,698 | €125,898 | +€88,200 | +234% |
| Financial income | 75/76B | €78 | €125,233 | +€125,155 | +159,636% |
| Recurring financial income | 75 | €78 | €125,233 | +€125,155 | +159,636% |
| Financial charges | 65/66B | €152 | €75 | -€77 | -50.7% |
| Recurring financial charges | 65 | €152 | €75 | -€77 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €37,624 | €251,057 | +€213,432 | +567% |
| Income taxes | 67/77 | €10,427 | €26,697 | +€16,270 | +156% |
| Profit (loss) for the period | 9904 | €27,197 | €224,359 | +€197,162 | +725% |
| Profit (loss) for the period to be appropriated | 9905 | €27,197 | €224,359 | +€197,162 | +725% |
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 1 November 2026 via checked.be.