B.C. SERVICES: 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. SERVICES
Largest movements
- Tangible fixed assets -€98,714
down €98,714 (-10.3%), from €954,151 to €855,437
of which Land and buildings: -€98,714
- Profit (loss) carried forward -€90,679
down €90,679 (-16.5%), from -€548,523 to -€639,202
- Debts after one year -€53,104
down €53,104 (-15.8%), from €336,958 to €283,854
- Other debts +€41,718
up €41,718 (+6.3%), from €664,317 to €706,035
- Gross operating margin +€34,857
up €34,857, from -€18,421 to €16,436
- Financial charges -€3,935
down €3,935 (-58.7%), from €6,707 to €2,772
- Other operating charges +€1,462
up €1,462 (+35.1%), from €4,168 to €5,630
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 | €973,090 | €867,406 | -€105,683 | -10.9% |
| Fixed assets | 21/28 | €954,153 | €855,439 | -€98,714 | -10.3% |
| Tangible fixed assets | 22/27 | €954,151 | €855,437 | -€98,714 | -10.3% |
| Land and buildings | 22 | €933,387 | €834,673 | -€98,714 | -10.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €20,764 | €20,764 | = | 0.0% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €18,937 | €11,967 | -€6,970 | -36.8% |
| Amounts receivable within one year | 40/41 | €6,705 | €6,705 | = | 0.0% |
| Trade receivables | 40 | €6,705 | €6,705 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,232 | €5,218 | -€7,014 | -57.3% |
| Deferred charges and accrued income | 490/1 | €0 | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €973,090 | €867,406 | -€105,683 | -10.9% |
| Equity | 10/15 | -€528,848 | -€619,527 | -€90,679 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,076 | €1,076 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,076 | €1,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€548,523 | -€639,202 | -€90,679 | -16.5% |
| Amounts payable | 17/49 | €1,501,937 | €1,486,933 | -€15,004 | -1.0% |
| Amounts payable after more than one year | 17 | €336,958 | €283,854 | -€53,104 | -15.8% |
| Financial debts | 170/4 | €336,958 | €283,854 | -€53,104 | -15.8% |
| Amounts payable within one year | 42/48 | €1,164,979 | €1,203,079 | +€38,099 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €497,232 | €494,070 | -€3,162 | -0.6% |
| Trade debts | 44 | €958 | €1,959 | +€1,001 | +104% |
| Suppliers | 440/4 | €958 | €1,959 | +€1,001 | +104% |
| Taxes, remuneration and social security | 45 | €2,472 | €1,015 | -€1,457 | -59.0% |
| Taxes | 450/3 | €2,472 | €1,015 | -€1,457 | -59.0% |
| Other amounts payable | 47/48 | €664,317 | €706,035 | +€41,718 | +6.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,773 | €98,714 | -€60 | -0.1% |
| Other operating charges | 640/8 | €4,168 | €5,630 | +€1,462 | +35.1% |
| Gross operating margin | 9900 | -€18,421 | €16,436 | +€34,857 | |
| Operating profit (loss) | 9901 | -€121,362 | -€87,907 | +€33,455 | +27.6% |
| Financial charges | 65/66B | €6,707 | €2,772 | -€3,935 | -58.7% |
| Recurring financial charges | 65 | €6,707 | €2,772 | -€3,935 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€128,069 | -€90,679 | +€37,390 | +29.2% |
| Profit (loss) for the period | 9904 | -€128,069 | -€90,679 | +€37,390 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€128,069 | -€90,679 | +€37,390 | +29.2% |
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 23 October 2026 via checked.be.