B.C.S.S.: what changed
B.C.S.S.
Largest movements
- Cash +€33,740
up €33,740 (+72.7%), from €46,434 to €80,174
mainly Net result for the year (+€47,711) and Other debts (+€11,323)
- Receivables within one year -€7,265
down €7,265 (-13.4%), from €54,367 to €47,102
of which Other amounts receivable: -€24,828
- Tangible fixed assets +€5,717
up €5,717 (+103%), from €5,536 to €11,253
of which Furniture and vehicles: +€7,533
- Other debts +€11,323
up €11,323 (+31.2%), from €36,346 to €47,669
- Tax, wage and social debts +€10,986
up €10,986 (+158%), from €6,954 to €17,940
- Trade debts +€5,668
up €5,668 (+148%), from €3,835 to €9,504
- Accrued charges and deferred income +€2,389
up €2,389 (+26,936%), from €9 to €2,398
- Gross operating margin +€5,792
up €5,792 (+8.8%), from €65,794 to €71,586
- Taxes -€2,063
down €2,063 (-10.4%), from €19,921 to €17,858
- Other operating charges +€966
up €966 (+105%), from €918 to €1,885
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,274 | €145,682 | +€30,408 | +26.4% |
| Fixed assets | 21/28 | €11,454 | €17,202 | +€5,748 | +50.2% |
| Tangible fixed assets | 22/27 | €5,536 | €11,253 | +€5,717 | +103% |
| Plant, machinery and equipment | 23 | €2,970 | €1,154 | -€1,815 | -61.1% |
| Furniture and vehicles | 24 | €2,566 | €10,099 | +€7,533 | +294% |
| Financial fixed assets | 28 | €5,918 | €5,949 | +€31 | +0.5% |
| Current assets | 29/58 | €103,820 | €128,480 | +€24,659 | +23.8% |
| Stocks and contracts in progress | 3 | €988 | - | -€988 | |
| Stocks | 30/36 | €988 | - | -€988 | |
| Amounts receivable within one year | 40/41 | €54,367 | €47,102 | -€7,265 | -13.4% |
| Trade receivables | 40 | €28,874 | €46,436 | +€17,563 | +60.8% |
| Other amounts receivable | 41 | €25,493 | €665 | -€24,828 | -97.4% |
| Cash at bank and in hand | 54/58 | €46,434 | €80,174 | +€33,740 | +72.7% |
| Deferred charges and accrued income | 490/1 | €2,031 | €1,204 | -€827 | -40.7% |
| Total equity and liabilities | 10/49 | €115,274 | €145,682 | +€30,408 | +26.4% |
| Equity | 10/15 | €68,129 | €68,171 | +€42 | +0.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €43,129 | €43,171 | +€42 | +0.1% |
| Tax-exempt reserves | 132 | - | €42 | +€42 | |
| Distributable reserves | 133 | €43,129 | €43,129 | = | 0.0% |
| Amounts payable | 17/49 | €47,145 | €77,511 | +€30,366 | +64.4% |
| Amounts payable within one year | 42/48 | €47,136 | €75,113 | +€27,977 | +59.4% |
| Trade debts | 44 | €3,835 | €9,504 | +€5,668 | +148% |
| Suppliers | 440/4 | €3,835 | €9,504 | +€5,668 | +148% |
| Taxes, remuneration and social security | 45 | €6,954 | €17,940 | +€10,986 | +158% |
| Taxes | 450/3 | €6,954 | €17,940 | +€10,986 | +158% |
| Other amounts payable | 47/48 | €36,346 | €47,669 | +€11,323 | +31.2% |
| Accrued charges and deferred income | 492/3 | €9 | €2,398 | +€2,389 | +26,936% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,859 | €3,909 | +€50 | +1.3% |
| Other operating charges | 640/8 | €918 | €1,885 | +€966 | +105% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €65,794 | €71,586 | +€5,792 | +8.8% |
| Operating profit (loss) | 9901 | €60,891 | €65,792 | +€4,902 | +8.1% |
| Financial income | 75/76B | €44 | €36 | -€8 | -17.7% |
| Recurring financial income | 75 | €44 | €36 | -€8 | -17.7% |
| Financial charges | 65/66B | €385 | €260 | -€125 | -32.5% |
| Recurring financial charges | 65 | €385 | €260 | -€125 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €60,550 | €65,569 | +€5,019 | +8.3% |
| Income taxes | 67/77 | €19,921 | €17,858 | -€2,063 | -10.4% |
| Profit (loss) for the period | 9904 | €40,629 | €47,711 | +€7,082 | +17.4% |
| Transfer to tax-exempt reserves | 689 | - | €42 | +€42 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,629 | €47,669 | +€7,040 | +17.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.