B.C.J. Découpe: what changed
What changed
B.C.J. Découpe
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€27,501
2024 · -€22,273+€49,775
Equity
€222,776
2024 · €85,272+€137,503
Cash
€78,548
2024 · €12,534+€66,014
Balance sheet total
€615,561
2024 · €450,854+€164,707
Largest movements
Assets
- Cash +€66,014
up €66,014 (+527%), from €12,534 to €78,548
mainly Contributions, distributions and other (+€110,002) and Depreciation (+€73,447)
- Tangible fixed assets +€38,649
up €38,649 (+14.9%), from €258,752 to €297,401
of which Plant, machinery and equipment: +€30,514
- Receivables within one year +€23,306
up €23,306 (+48.1%), from €48,495 to €71,801
of which Other amounts receivable: +€13,889
- Deferred charges and accrued income +€19,720
up €19,720 (+78.6%), from €25,079 to €44,800
- Stocks and contracts +€17,847
up €17,847 (+17.2%), from €103,700 to €121,548
Equity and liabilities
- Reserves +€115,452
up €115,452 (+6,207%), from €1,860 to €117,312
of which Tax-exempt reserves: +€115,452
- Provisions +€38,484
up €38,484, from €0 to €38,484
- Profit (loss) carried forward +€27,501
up €27,501 (+56.1%), from €49,056 to €76,557
- Debts after one year -€12,135
down €12,135 (-8.6%), from €141,574 to €129,439
- Current portion of long-term debt +€10,214
up €10,214 (+20.3%), from €50,374 to €60,588
Income statement
- Gross operating margin +€188,481
up €188,481 (+113%), from €166,668 to €355,149
- Turnover +€58,939
up €58,939 (+11.1%), from €528,702 to €587,641
- Purchases and services +€20,581
up €20,581 (+4.6%), from €444,056 to €464,637
- Staff costs -€19,737
down €19,737 (-20.6%), from €95,853 to €76,117
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€22,273
Gross operating margin
+€188,481
Staff costs
+€19,737
Depreciation
+€1,575
Other operating charges
-€4,872
Other operating items
+€1,902
Financial income
+€557
Financial charges
-€2,500
Taxes
-€60
Deferred taxes and other
-€155,045
Result 2025
€27,501
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€69,826
Investment
-€111,266
Financing
+€107,455
Cash 2024
€12,534
From operations (derived)
+€69,826
Net result for the year
+€27,501
Depreciation
+€73,447
Stocks and contracts
-€17,847
Receivables within one year
-€23,306
Deferred charges and accrued income
-€19,720
Provisions
+€38,484
Trade debts
+€3,095
Tax, wage and social debts
-€8,036
Advances received
-€1,105
Other debts
+€6,489
Accrued charges and deferred income
-€9,176
Investment (derived)
-€111,266
Investment in fixed assets (net)
-€111,266
Financing
+€107,455
Debts after one year
-€12,135
Current portion of long-term debt
+€10,214
Short-term financial debts
-€625
Contributions, distributions and other
+€110,002
Cash 2025
€78,548
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €450,854 | €615,561 | +€164,707 | +36.5% |
| Fixed assets | 21/28 | €261,045 | €298,864 | +€37,819 | +14.5% |
| Intangible fixed assets | 21 | €2,068 | €1,238 | -€830 | -40.1% |
| Tangible fixed assets | 22/27 | €258,752 | €297,401 | +€38,649 | +14.9% |
| Land and buildings | 22 | €135,700 | €142,875 | +€7,175 | +5.3% |
| Plant, machinery and equipment | 23 | €123,052 | €153,566 | +€30,514 | +24.8% |
| Furniture and vehicles | 24 | €0 | €960 | +€960 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €189,809 | €316,697 | +€126,888 | +66.9% |
| Stocks and contracts in progress | 3 | €103,700 | €121,548 | +€17,847 | +17.2% |
| Stocks | 30/36 | €103,700 | €121,548 | +€17,847 | +17.2% |
| Amounts receivable within one year | 40/41 | €48,495 | €71,801 | +€23,306 | +48.1% |
| Trade receivables | 40 | €38,498 | €47,915 | +€9,417 | +24.5% |
| Other amounts receivable | 41 | €9,997 | €23,886 | +€13,889 | +139% |
| Cash at bank and in hand | 54/58 | €12,534 | €78,548 | +€66,014 | +527% |
| Deferred charges and accrued income | 490/1 | €25,079 | €44,800 | +€19,720 | +78.6% |
| Total equity and liabilities | 10/49 | €450,854 | €615,561 | +€164,707 | +36.5% |
| Equity | 10/15 | €85,272 | €222,776 | +€137,503 | +161% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €117,312 | +€115,452 | +6,207% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | €115,452 | +€115,452 | |
| Profit (loss) carried forward | 14 | €49,056 | €76,557 | +€27,501 | +56.1% |
| Investment grants | 15 | €15,757 | €10,307 | -€5,450 | -34.6% |
| Provisions and deferred taxes | 16 | €0 | €38,484 | +€38,484 | |
| Deferred taxes | 168 | €0 | €38,484 | +€38,484 | |
| Amounts payable | 17/49 | €365,582 | €354,302 | -€11,280 | -3.1% |
| Amounts payable after more than one year | 17 | €141,574 | €129,439 | -€12,135 | -8.6% |
| Financial debts | 170/4 | €141,574 | €129,439 | -€12,135 | -8.6% |
| Amounts payable within one year | 42/48 | €201,068 | €211,099 | +€10,031 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €50,374 | €60,588 | +€10,214 | +20.3% |
| Financial debts | 43 | €44,843 | €44,217 | -€625 | -1.4% |
| Credit institutions | 430/8 | €44,843 | €44,217 | -€625 | -1.4% |
| Trade debts | 44 | €81,745 | €84,840 | +€3,095 | +3.8% |
| Suppliers | 440/4 | €81,745 | €84,840 | +€3,095 | +3.8% |
| Advances received on contracts in progress | 46 | €3,164 | €2,059 | -€1,105 | -34.9% |
| Taxes, remuneration and social security | 45 | €15,862 | €7,826 | -€8,036 | -50.7% |
| Taxes | 450/3 | €14,077 | €7,120 | -€6,957 | -49.4% |
| Remuneration and social security | 454/9 | €1,784 | €705 | -€1,079 | -60.5% |
| Other amounts payable | 47/48 | €5,081 | €11,570 | +€6,489 | +128% |
| Accrued charges and deferred income | 492/3 | €22,939 | €13,764 | -€9,176 | -40.0% |
| Turnover | 70 | €528,702 | €587,641 | +€58,939 | +11.1% |
| Non-recurring operating income | 76A | - | €155,000 | +€155,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €444,056 | €464,637 | +€20,581 | +4.6% |
| Remuneration, social security and pensions | 62 | €95,853 | €76,117 | -€19,737 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,022 | €73,447 | -€1,575 | -2.1% |
| Other operating charges | 640/8 | €9,124 | €13,996 | +€4,872 | +53.4% |
| Non-recurring operating charges | 66A | €2,625 | €723 | -€1,902 | -72.4% |
| Gross operating margin | 9900 | €166,668 | €355,149 | +€188,481 | +113% |
| Operating profit (loss) | 9901 | -€15,956 | €190,866 | +€206,822 | |
| Financial income | 75/76B | €5,756 | €6,314 | +€557 | +9.7% |
| Recurring financial income | 75 | €5,756 | €6,314 | +€557 | +9.7% |
| Financial charges | 65/66B | €12,916 | €15,417 | +€2,500 | +19.4% |
| Recurring financial charges | 65 | €12,916 | €15,417 | +€2,500 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,116 | €181,763 | +€204,879 | |
| Transfer from deferred taxes | 780 | €1,109 | €1,064 | -€45 | -4.1% |
| Transfer to deferred taxes | 680 | - | €155,000 | +€155,000 | |
| Income taxes | 67/77 | €266 | €326 | +€60 | +22.4% |
| Profit (loss) for the period | 9904 | -€22,273 | €27,501 | +€49,775 | |
| Transfer from tax-exempt reserves | 789 | €2,155 | - | -€2,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,119 | €27,501 | +€47,620 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.