B.C.I.: 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.
B.C.I.
Largest movements
- Tangible fixed assets -€46,513
down €46,513 (-2.8%), from €1.7m to €1.6m
of which Land and buildings: -€33,475
- Receivables within one year -€18,251
no longer reported in 2025 (was €18,251)
- Profit (loss) carried forward -€40,542
down €40,542 (-70.0%), from -€57,957 to -€98,499
- Debts after one year -€33,920
down €33,920 (-6.0%), from €561,353 to €527,433
- Current portion of long-term debt +€29,855
up €29,855 (+94.9%), from €31,475 to €61,330
- Other debts -€23,000
no longer reported in 2025 (was €23,000)
- Depreciation +€1,600
up €1,600 (+2.6%), from €60,913 to €62,513
- Gross operating margin +€1,449
up €1,449 (+2.2%), from €65,131 to €66,580
- Other operating charges -€1,389
down €1,389 (-3.6%), from €38,675 to €37,286
- Financial income -€819
no longer reported in 2025 (was €819)
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.
Cash bridge derived
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 | €1,698,678 | €1,629,992 | -€68,686 | -4.0% |
| Fixed assets | 21/28 | €1,669,356 | €1,622,842 | -€46,513 | -2.8% |
| Tangible fixed assets | 22/27 | €1,669,306 | €1,622,792 | -€46,513 | -2.8% |
| Land and buildings | 22 | €1,239,520 | €1,206,045 | -€33,475 | -2.7% |
| Plant, machinery and equipment | 23 | €429,786 | €416,747 | -€13,038 | -3.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €29,323 | €7,150 | -€22,173 | -75.6% |
| Amounts receivable within one year | 40/41 | €18,251 | - | -€18,251 | |
| Trade receivables | 40 | €18,251 | - | -€18,251 | |
| Cash at bank and in hand | 54/58 | €11,072 | €7,150 | -€3,922 | -35.4% |
| Total equity and liabilities | 10/49 | €1,698,678 | €1,629,992 | -€68,686 | -4.0% |
| Equity | 10/15 | €1,081,154 | €1,040,612 | -€40,542 | -3.7% |
| Contributions | 10/11 | €1,134,600 | €1,134,600 | = | 0.0% |
| Capital | 10 | €1,134,600 | €1,134,600 | = | 0.0% |
| Issued capital | 100 | €1,134,600 | €1,134,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €4,510 | €4,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,510 | €4,510 | = | 0.0% |
| Legal reserve | 130 | €4,510 | €4,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,957 | -€98,499 | -€40,542 | -70.0% |
| Amounts payable | 17/49 | €617,524 | €589,380 | -€28,144 | -4.6% |
| Amounts payable after more than one year | 17 | €561,353 | €527,433 | -€33,920 | -6.0% |
| Financial debts | 170/4 | €561,353 | €527,433 | -€33,920 | -6.0% |
| Amounts payable within one year | 42/48 | €56,171 | €61,947 | +€5,776 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €31,475 | €61,330 | +€29,855 | +94.9% |
| Trade debts | 44 | €748 | - | -€748 | |
| Suppliers | 440/4 | €748 | - | -€748 | |
| Taxes, remuneration and social security | 45 | €949 | €617 | -€332 | -35.0% |
| Taxes | 450/3 | €949 | €617 | -€332 | -35.0% |
| Other amounts payable | 47/48 | €23,000 | - | -€23,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,913 | €62,513 | +€1,600 | +2.6% |
| Other operating charges | 640/8 | €38,675 | €37,286 | -€1,389 | -3.6% |
| Gross operating margin | 9900 | €65,131 | €66,580 | +€1,449 | +2.2% |
| Operating profit (loss) | 9901 | -€34,457 | -€33,219 | +€1,238 | +3.6% |
| Financial income | 75/76B | €819 | - | -€819 | |
| Recurring financial income | 75 | €819 | - | -€819 | |
| Financial charges | 65/66B | €7,542 | €7,323 | -€219 | -2.9% |
| Recurring financial charges | 65 | €7,542 | €7,323 | -€219 | -2.9% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€41,180 | -€40,542 | +€638 | +1.5% |
| Profit (loss) for the period | 9904 | -€41,180 | -€40,542 | +€638 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,180 | -€40,542 | +€638 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.