B.C.P.: 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.P.
Largest movements
- Receivables within one year +€19,541
up €19,541 (+7.0%), from €278,712 to €298,253
of which Other amounts receivable: +€26,811
- Tangible fixed assets -€10,995
down €10,995 (-14.3%), from €76,905 to €65,910
of which Land and buildings: -€8,981
- Profit (loss) carried forward +€29,882
up €29,882 (+14.6%), from €204,458 to €234,340
- Current portion of long-term debt -€13,025
down €13,025 (-78.8%), from €16,533 to €3,507
- Trade debts -€10,319
down €10,319 (-11.2%), from €92,208 to €81,890
- Tax, wage and social debts +€9,699
up €9,699 (+109.2%), from €8,885 to €18,585
- Gross operating margin +€30,807
up €30,807 (+120.2%), from €25,627 to €56,435
- Taxes +€11,960
up €11,960 (+1250.9%), from €956 to €12,916
- Write-downs -€11,526
down €11,526, from €5,250 to -€6,276
- Other operating charges +€6,246
up €6,246 (+246.7%), from €2,532 to €8,778
- Depreciation -€2,189
down €2,189 (-16.6%), from €13,184 to €10,995
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €391,360 | €403,001 | +€11,641 | +3.0% |
| Fixed assets | 21/28 | €76,905 | €65,910 | -€10,995 | -14.3% |
| Tangible fixed assets | 22/27 | €76,905 | €65,910 | -€10,995 | -14.3% |
| Land and buildings | 22 | €73,299 | €64,317 | -€8,981 | -12.3% |
| Furniture and vehicles | 24 | €3,606 | €1,593 | -€2,013 | -55.8% |
| Current assets | 29/58 | €314,456 | €337,091 | +€22,635 | +7.2% |
| Amounts receivable within one year | 40/41 | €278,712 | €298,253 | +€19,541 | +7.0% |
| Trade receivables | 40 | €90,634 | €83,364 | -€7,271 | -8.0% |
| Other amounts receivable | 41 | €188,078 | €214,889 | +€26,811 | +14.3% |
| Current investments | 50/53 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,284 | €28,577 | +€3,293 | +13.0% |
| Deferred charges and accrued income | 490/1 | €2,460 | €2,261 | -€199 | -8.1% |
| Total equity and liabilities | 10/49 | €391,360 | €403,001 | +€11,641 | +3.0% |
| Equity | 10/15 | €242,465 | €271,628 | +€29,163 | +12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,607 | €24,888 | -€719 | -2.8% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,707 | €22,988 | -€719 | -3.0% |
| Profit (loss) carried forward | 14 | €204,458 | €234,340 | +€29,882 | +14.6% |
| Provisions and deferred taxes | 16 | €26,962 | €26,592 | -€370 | -1.4% |
| Provisions for liabilities and charges | 160/5 | €24,000 | €24,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €19,000 | €19,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Deferred taxes | 168 | €2,962 | €2,592 | -€370 | -12.5% |
| Amounts payable | 17/49 | €121,934 | €104,781 | -€17,152 | -14.1% |
| Amounts payable after more than one year | 17 | €4,307 | €800 | -€3,507 | -81.4% |
| Financial debts | 170/4 | €3,507 | - | -€3,507 | |
| Other amounts payable | 178/9 | €800 | €800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,626 | €103,981 | -€13,645 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €16,533 | €3,507 | -€13,025 | -78.8% |
| Trade debts | 44 | €92,208 | €81,890 | -€10,319 | -11.2% |
| Suppliers | 440/4 | €92,208 | €81,890 | -€10,319 | -11.2% |
| Taxes, remuneration and social security | 45 | €8,885 | €18,585 | +€9,699 | +109.2% |
| Taxes | 450/3 | €8,885 | €18,585 | +€9,699 | +109.2% |
| Remuneration, social security and pensions | 62 | €404 | €291 | -€113 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,184 | €10,995 | -€2,189 | -16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,250 | -€6,276 | -€11,526 | |
| Other operating charges | 640/8 | €2,532 | €8,778 | +€6,246 | +246.7% |
| Gross operating margin | 9900 | €25,627 | €56,435 | +€30,807 | +120.2% |
| Operating profit (loss) | 9901 | €4,258 | €42,647 | +€38,389 | +901.6% |
| Financial income | 75/76B | €747 | €794 | +€46 | +6.2% |
| Recurring financial income | 75 | €747 | €794 | +€46 | +6.2% |
| Financial charges | 65/66B | €1,165 | €1,732 | +€568 | +48.8% |
| Recurring financial charges | 65 | €1,165 | €1,732 | +€568 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €3,841 | €41,709 | +€37,868 | +985.9% |
| Transfer from deferred taxes | 780 | €370 | €370 | = | 0.0% |
| Income taxes | 67/77 | €956 | €12,916 | +€11,960 | +1250.9% |
| Profit (loss) for the period | 9904 | €3,255 | €29,163 | +€25,908 | +795.9% |
| Transfer from tax-exempt reserves | 789 | €719 | €719 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,974 | €29,882 | +€25,908 | +651.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.