B&C MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables after one year -€44,961
down €44,961 (-49.6%), from €90,644 to €45,683
- Receivables within one year -€18,999
down €18,999 (-99.4%), from €19,110 to €110
of which Trade receivables: -€18,921
- Tangible fixed assets -€5,446
down €5,446 (-5.3%), from €103,052 to €97,606
of which Land and buildings: -€4,459
- Cash -€4,642
down €4,642 (-6.2%), from €74,826 to €70,184
mainly Other debts (-€43,304) and Contributions, distributions and other (-€27,626)
- Other debts -€43,304
down €43,304 (-87.8%), from €49,339 to €6,035
- Debts after one year -€15,000
down €15,000 (-66.7%), from €22,500 to €7,500
- Tax, wage and social debts -€6,961
down €6,961 (-22.1%), from €31,436 to €24,475
- Reserves -€5,077
down €5,077 (-3.2%), from €159,522 to €154,446
of which Distributable reserves: -€5,077
- Trade debts -€3,043
down €3,043 (-63.7%), from €4,778 to €1,736
- Gross operating margin -€32,550
down €32,550 (-39.8%), from €81,851 to €49,301
- Taxes -€9,538
down €9,538 (-43.6%), from €21,890 to €12,352
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 | €290,036 | €215,391 | -€74,644 | -25.7% |
| Fixed assets | 21/28 | €103,052 | €97,606 | -€5,446 | -5.3% |
| Tangible fixed assets | 22/27 | €103,052 | €97,606 | -€5,446 | -5.3% |
| Land and buildings | 22 | €72,898 | €68,439 | -€4,459 | -6.1% |
| Furniture and vehicles | 24 | €30,154 | €29,168 | -€986 | -3.3% |
| Current assets | 29/58 | €186,984 | €117,785 | -€69,199 | -37.0% |
| Amounts receivable after more than one year | 29 | €90,644 | €45,683 | -€44,961 | -49.6% |
| Other amounts receivable | 291 | €90,644 | €45,683 | -€44,961 | -49.6% |
| Amounts receivable within one year | 40/41 | €19,110 | €110 | -€18,999 | -99.4% |
| Trade receivables | 40 | €18,997 | €76 | -€18,921 | -99.6% |
| Other amounts receivable | 41 | €113 | €35 | -€78 | -69.3% |
| Cash at bank and in hand | 54/58 | €74,826 | €70,184 | -€4,642 | -6.2% |
| Deferred charges and accrued income | 490/1 | €2,404 | €1,808 | -€596 | -24.8% |
| Total equity and liabilities | 10/49 | €290,036 | €215,391 | -€74,644 | -25.7% |
| Equity | 10/15 | €165,722 | €160,646 | -€5,077 | -3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €159,522 | €154,446 | -€5,077 | -3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €157,662 | €152,586 | -€5,077 | -3.2% |
| Amounts payable | 17/49 | €124,313 | €54,745 | -€69,568 | -56.0% |
| Amounts payable after more than one year | 17 | €22,500 | €7,500 | -€15,000 | -66.7% |
| Financial debts | 170/4 | €22,500 | €7,500 | -€15,000 | -66.7% |
| Amounts payable within one year | 42/48 | €100,553 | €47,245 | -€53,308 | -53.0% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Other loans | 439 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €4,778 | €1,736 | -€3,043 | -63.7% |
| Suppliers | 440/4 | €4,778 | €1,736 | -€3,043 | -63.7% |
| Taxes, remuneration and social security | 45 | €31,436 | €24,475 | -€6,961 | -22.1% |
| Taxes | 450/3 | €31,436 | €24,475 | -€6,961 | -22.1% |
| Other amounts payable | 47/48 | €49,339 | €6,035 | -€43,304 | -87.8% |
| Accrued charges and deferred income | 492/3 | €1,260 | - | -€1,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,843 | €14,426 | +€583 | +4.2% |
| Other operating charges | 640/8 | €1,203 | €1,375 | +€172 | +14.3% |
| Gross operating margin | 9900 | €81,851 | €49,301 | -€32,550 | -39.8% |
| Operating profit (loss) | 9901 | €66,805 | €33,500 | -€33,305 | -49.9% |
| Financial income | 75/76B | €2,422 | €1,688 | -€734 | -30.3% |
| Recurring financial income | 75 | €2,422 | €1,688 | -€734 | -30.3% |
| Financial charges | 65/66B | €244 | €287 | +€43 | +17.5% |
| Recurring financial charges | 65 | €244 | €287 | +€43 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €68,983 | €34,901 | -€34,082 | -49.4% |
| Income taxes | 67/77 | €21,890 | €12,352 | -€9,538 | -43.6% |
| Profit (loss) for the period | 9904 | €47,093 | €22,549 | -€24,544 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,093 | €22,549 | -€24,544 | -52.1% |
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 19 October 2026 via checked.be.