B.C.M. Construct: 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.M. Construct
Largest movements
- Receivables within one year +€14,637
up €14,637 (+80.8%), from €18,107 to €32,745
of which Trade receivables: +€14,643
- Tangible fixed assets -€7,711
down €7,711 (-42.3%), from €18,245 to €10,534
of which Furniture and vehicles: -€4,327
- Debts after one year +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Profit (loss) carried forward -€1,290
down €1,290 (-10.8%), from -€11,951 to -€13,241
- Other debts -€868
down €868 (-98.5%), from €881 to €13
- Tax, wage and social debts -€835
down €835 (-100.0%), from €835 to €0
- Trade debts -€439
down €439 (-36.0%), from €1,219 to €780
- Gross operating margin -€7,938
down €7,938 (-56.7%), from €14,001 to €6,063
- Depreciation -€4,066
down €4,066 (-45.2%), from €8,993 to €4,928
- Other operating charges +€1,111
up €1,111 (+95.9%), from €1,159 to €2,270
- Taxes -€835
no longer reported in 2025 (was €835)
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 | €37,185 | €43,752 | +€6,568 | +17.7% |
| Fixed assets | 21/28 | €18,245 | €10,534 | -€7,711 | -42.3% |
| Tangible fixed assets | 22/27 | €18,245 | €10,534 | -€7,711 | -42.3% |
| Plant, machinery and equipment | 23 | €4,624 | €1,240 | -€3,384 | -73.2% |
| Furniture and vehicles | 24 | €13,621 | €9,294 | -€4,327 | -31.8% |
| Current assets | 29/58 | €18,940 | €33,218 | +€14,278 | +75.4% |
| Amounts receivable within one year | 40/41 | €18,107 | €32,745 | +€14,637 | +80.8% |
| Trade receivables | 40 | €18,000 | €32,643 | +€14,643 | +81.3% |
| Other amounts receivable | 41 | €107 | €102 | -€5 | -4.8% |
| Cash at bank and in hand | 54/58 | €832 | €474 | -€359 | -43.1% |
| Total equity and liabilities | 10/49 | €37,185 | €43,752 | +€6,568 | +17.7% |
| Equity | 10/15 | -€5,751 | -€7,041 | -€1,290 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,951 | -€13,241 | -€1,290 | -10.8% |
| Amounts payable | 17/49 | €42,936 | €50,793 | +€7,857 | +18.3% |
| Amounts payable after more than one year | 17 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Financial debts | 170/4 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Amounts payable within one year | 42/48 | €2,936 | €793 | -€2,143 | -73.0% |
| Trade debts | 44 | €1,219 | €780 | -€439 | -36.0% |
| Suppliers | 440/4 | €1,219 | €780 | -€439 | -36.0% |
| Taxes, remuneration and social security | 45 | €835 | €0 | -€835 | -100.0% |
| Taxes | 450/3 | €835 | €0 | -€835 | -100.0% |
| Other amounts payable | 47/48 | €881 | €13 | -€868 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,993 | €4,928 | -€4,066 | -45.2% |
| Other operating charges | 640/8 | €1,159 | €2,270 | +€1,111 | +95.9% |
| Gross operating margin | 9900 | €14,001 | €6,063 | -€7,938 | -56.7% |
| Operating profit (loss) | 9901 | €3,848 | -€1,135 | -€4,983 | |
| Financial charges | 65/66B | €176 | €155 | -€22 | -12.3% |
| Recurring financial charges | 65 | €176 | €155 | -€22 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €3,672 | -€1,290 | -€4,962 | |
| Income taxes | 67/77 | €835 | - | -€835 | |
| Profit (loss) for the period | 9904 | €2,837 | -€1,290 | -€4,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,837 | -€1,290 | -€4,126 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.