B.C.S.: 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.S.
Largest movements
- Tangible fixed assets -€23,270
down €23,270 (-33.5%), from €69,410 to €46,140
of which Furniture and vehicles: -€20,890
- Cash -€11,814
down €11,814 (-78.5%), from €15,051 to €3,237
mainly Current portion of long-term debt (-€22,422) and Trade debts (-€13,870)
- Receivables within one year -€2,223
down €2,223 (-6.5%), from €34,139 to €31,916
of which Trade receivables: -€1,429
- Deferred charges and accrued income -€1,355
down €1,355 (-82.7%), from €1,639 to €284
- Current portion of long-term debt -€22,422
down €22,422 (-71.8%), from €31,219 to €8,797
- Debts after one year +€14,058
new in 2025: €14,058
- Trade debts -€13,870
down €13,870 (-90.5%), from €15,321 to €1,451
- Profit (loss) carried forward -€11,242
new in 2025: -€11,242
- Other debts -€8,790
down €8,790 (-21.4%), from €41,015 to €32,225
- Gross operating margin -€19,957
down €19,957 (-56.9%), from €35,060 to €15,103
- Taxes -€1,414
down €1,414 (-87.6%), from €1,614 to €200
- Financial charges -€935
down €935 (-37.1%), from €2,518 to €1,584
- Other operating charges -€669
down €669 (-32.7%), from €2,042 to €1,373
- Depreciation +€605
up €605 (+2.7%), from €22,665 to €23,270
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 | €120,240 | €81,577 | -€38,663 | -32.2% |
| Fixed assets | 21/28 | €69,410 | €46,140 | -€23,270 | -33.5% |
| Tangible fixed assets | 22/27 | €69,410 | €46,140 | -€23,270 | -33.5% |
| Plant, machinery and equipment | 23 | €7,463 | €5,083 | -€2,380 | -31.9% |
| Furniture and vehicles | 24 | €61,948 | €41,058 | -€20,890 | -33.7% |
| Current assets | 29/58 | €50,830 | €35,437 | -€15,393 | -30.3% |
| Amounts receivable within one year | 40/41 | €34,139 | €31,916 | -€2,223 | -6.5% |
| Trade receivables | 40 | €32,571 | €31,142 | -€1,429 | -4.4% |
| Other amounts receivable | 41 | €1,568 | €774 | -€794 | -50.6% |
| Cash at bank and in hand | 54/58 | €15,051 | €3,237 | -€11,814 | -78.5% |
| Deferred charges and accrued income | 490/1 | €1,639 | €284 | -€1,355 | -82.7% |
| Total equity and liabilities | 10/49 | €120,240 | €81,577 | -€38,663 | -32.2% |
| Equity | 10/15 | €30,998 | €19,756 | -€11,242 | -36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,798 | €24,798 | = | 0.0% |
| Distributable reserves | 133 | €24,798 | €24,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,242 | -€11,242 | |
| Amounts payable | 17/49 | €89,242 | €61,822 | -€27,420 | -30.7% |
| Amounts payable after more than one year | 17 | - | €14,058 | +€14,058 | |
| Financial debts | 170/4 | - | €14,058 | +€14,058 | |
| Amounts payable within one year | 42/48 | €89,242 | €47,764 | -€41,478 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €31,219 | €8,797 | -€22,422 | -71.8% |
| Trade debts | 44 | €15,321 | €1,451 | -€13,870 | -90.5% |
| Suppliers | 440/4 | €15,321 | €1,451 | -€13,870 | -90.5% |
| Taxes, remuneration and social security | 45 | €1,686 | €5,291 | +€3,604 | +214% |
| Taxes | 450/3 | €1,614 | €2,043 | +€429 | +26.6% |
| Remuneration and social security | 454/9 | €73 | €3,248 | +€3,175 | +4,370% |
| Other amounts payable | 47/48 | €41,015 | €32,225 | -€8,790 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,665 | €23,270 | +€605 | +2.7% |
| Other operating charges | 640/8 | €2,042 | €1,373 | -€669 | -32.7% |
| Gross operating margin | 9900 | €35,060 | €15,103 | -€19,957 | -56.9% |
| Operating profit (loss) | 9901 | €10,353 | -€9,540 | -€19,894 | |
| Financial income | 75/76B | €3 | €81 | +€78 | +2,789% |
| Recurring financial income | 75 | €3 | €81 | +€78 | +2,789% |
| Financial charges | 65/66B | €2,518 | €1,584 | -€935 | -37.1% |
| Recurring financial charges | 65 | €2,518 | €1,584 | -€935 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €7,838 | -€11,043 | -€18,881 | |
| Income taxes | 67/77 | €1,614 | €200 | -€1,414 | -87.6% |
| Profit (loss) for the period | 9904 | €6,224 | -€11,242 | -€17,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,224 | -€11,242 | -€17,467 |
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 22 October 2026 via checked.be.