B.C.L.: 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.L.
Largest movements
- Cash -€1,404
no longer reported in 2025 (was €1,404)
mainly Other debts (-€7,372) and Trade debts (-€993)
- Receivables within one year -€703
down €703 (-9.0%), from €7,784 to €7,081
of which Other amounts receivable: -€1,691
- Deferred charges and accrued income +€511
up €511 (+360.2%), from €142 to €653
- Other debts -€7,372
down €7,372 (-21.0%), from €35,164 to €27,792
- Short-term financial debts +€3,715
new in 2025: €3,715
- Profit (loss) carried forward +€2,036
up €2,036 (+4.2%), from -€48,038 to -€46,002
- Tax, wage and social debts +€1,019
up €1,019 (+2390.3%), from €43 to €1,062
- Trade debts -€993
down €993 (-58.4%), from €1,702 to €708
- Gross operating margin +€10,334
up €10,334, from -€6,331 to €4,003
- Financial charges -€498
down €498 (-56.8%), from €877 to €379
- Other operating charges +€451
up €451 (+57.3%), from €786 to €1,237
- Taxes +€351
new in 2025: €351
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 | €9,330 | €7,734 | -€1,596 | -17.1% |
| Current assets | 29/58 | €9,330 | €7,734 | -€1,596 | -17.1% |
| Amounts receivable within one year | 40/41 | €7,784 | €7,081 | -€703 | -9.0% |
| Trade receivables | 40 | €6,093 | €7,081 | +€988 | +16.2% |
| Other amounts receivable | 41 | €1,691 | - | -€1,691 | |
| Cash at bank and in hand | 54/58 | €1,404 | - | -€1,404 | |
| Deferred charges and accrued income | 490/1 | €142 | €653 | +€511 | +360.2% |
| Total equity and liabilities | 10/49 | €9,330 | €7,734 | -€1,596 | -17.1% |
| Equity | 10/15 | -€27,578 | -€25,542 | +€2,036 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,038 | -€46,002 | +€2,036 | +4.2% |
| Amounts payable | 17/49 | €36,908 | €33,276 | -€3,632 | -9.8% |
| Amounts payable within one year | 42/48 | €36,908 | €33,276 | -€3,632 | -9.8% |
| Financial debts | 43 | - | €3,715 | +€3,715 | |
| Credit institutions | 430/8 | - | €3,715 | +€3,715 | |
| Trade debts | 44 | €1,702 | €708 | -€993 | -58.4% |
| Suppliers | 440/4 | €1,702 | €708 | -€993 | -58.4% |
| Taxes, remuneration and social security | 45 | €43 | €1,062 | +€1,019 | +2390.3% |
| Taxes | 450/3 | €43 | €1,062 | +€1,019 | +2390.3% |
| Other amounts payable | 47/48 | €35,164 | €27,792 | -€7,372 | -21.0% |
| Other operating charges | 640/8 | €786 | €1,237 | +€451 | +57.3% |
| Gross operating margin | 9900 | -€6,331 | €4,003 | +€10,334 | |
| Operating profit (loss) | 9901 | -€7,118 | €2,765 | +€9,883 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €877 | €379 | -€498 | -56.8% |
| Recurring financial charges | 65 | €877 | €379 | -€498 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,988 | €2,386 | +€10,374 | |
| Income taxes | 67/77 | - | €351 | +€351 | |
| Profit (loss) for the period | 9904 | -€7,988 | €2,036 | +€10,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,988 | €2,036 | +€10,024 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.