B.C. Solutions: 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. Solutions
Largest movements
- Cash +€111,463
up €111,463 (+70.3%), from €158,450 to €269,913
mainly Other debts (+€76,517) and Net result for the year (+€70,624)
- Receivables within one year -€42,750
down €42,750 (-53.1%), from €80,498 to €37,749
of which Other amounts receivable: -€42,280
- Tangible fixed assets -€10,572
down €10,572 (-32.5%), from €32,568 to €21,997
of which Plant, machinery and equipment: -€10,177
- Intangible fixed assets -€10,208
down €10,208 (-14.5%), from €70,624 to €60,416
- Other debts +€76,517
new in 2025: €76,517
- Advances received -€37,551
no longer reported in 2025 (was €37,551)
- Trade debts +€8,535
up €8,535 (+56.2%), from €15,182 to €23,717
- Reserves -€5,893
down €5,893 (-2.2%), from €268,243 to €262,350
- Staff costs +€60,693
up €60,693 (+33.2%), from €182,686 to €243,380
- Gross operating margin +€48,201
up €48,201 (+14.7%), from €327,848 to €376,049
- Financial charges -€4,678
down €4,678 (-85.7%), from €5,462 to €784
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 | €391,309 | €437,425 | +€46,116 | +11.8% |
| Fixed assets | 21/28 | €143,842 | €123,063 | -€20,780 | -14.4% |
| Intangible fixed assets | 21 | €70,624 | €60,416 | -€10,208 | -14.5% |
| Tangible fixed assets | 22/27 | €32,568 | €21,997 | -€10,572 | -32.5% |
| Plant, machinery and equipment | 23 | €32,173 | €21,997 | -€10,177 | -31.6% |
| Other tangible fixed assets | 26 | €395 | - | -€395 | |
| Financial fixed assets | 28 | €40,650 | €40,650 | = | 0.0% |
| Current assets | 29/58 | €247,467 | €314,362 | +€66,896 | +27.0% |
| Stocks and contracts in progress | 3 | €8,518 | €6,700 | -€1,818 | -21.3% |
| Stocks | 30/36 | €8,518 | €6,700 | -€1,818 | -21.3% |
| Amounts receivable within one year | 40/41 | €80,498 | €37,749 | -€42,750 | -53.1% |
| Trade receivables | 40 | €469 | - | -€469 | |
| Other amounts receivable | 41 | €80,029 | €37,749 | -€42,280 | -52.8% |
| Cash at bank and in hand | 54/58 | €158,450 | €269,913 | +€111,463 | +70.3% |
| Total equity and liabilities | 10/49 | €391,309 | €437,425 | +€46,116 | +11.8% |
| Equity | 10/15 | €274,443 | €268,550 | -€5,893 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €268,243 | €262,350 | -€5,893 | -2.2% |
| Distributable reserves | 133 | €268,243 | €262,350 | -€5,893 | -2.2% |
| Amounts payable | 17/49 | €116,866 | €168,874 | +€52,009 | +44.5% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €96,866 | €148,874 | +€52,009 | +53.7% |
| Financial debts | 43 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Other loans | 439 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Trade debts | 44 | €15,182 | €23,717 | +€8,535 | +56.2% |
| Suppliers | 440/4 | €15,182 | €23,717 | +€8,535 | +56.2% |
| Advances received on contracts in progress | 46 | €37,551 | - | -€37,551 | |
| Taxes, remuneration and social security | 45 | €39,133 | €41,141 | +€2,008 | +5.1% |
| Taxes | 450/3 | €23,114 | €15,343 | -€7,772 | -33.6% |
| Remuneration and social security | 454/9 | €16,019 | €25,798 | +€9,779 | +61.0% |
| Other amounts payable | 47/48 | - | €76,517 | +€76,517 | |
| Remuneration, social security and pensions | 62 | €182,686 | €243,380 | +€60,693 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,487 | €24,618 | +€131 | +0.5% |
| Other operating charges | 640/8 | €12,389 | €9,533 | -€2,856 | -23.1% |
| Gross operating margin | 9900 | €327,848 | €376,049 | +€48,201 | +14.7% |
| Operating profit (loss) | 9901 | €108,286 | €98,518 | -€9,767 | -9.0% |
| Financial income | 75/76B | €2,960 | €673 | -€2,287 | -77.3% |
| Recurring financial income | 75 | €2,960 | €673 | -€2,287 | -77.3% |
| Financial charges | 65/66B | €5,462 | €784 | -€4,678 | -85.7% |
| Recurring financial charges | 65 | €5,462 | €784 | -€4,678 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €105,784 | €98,408 | -€7,376 | -7.0% |
| Income taxes | 67/77 | €30,149 | €27,784 | -€2,365 | -7.8% |
| Profit (loss) for the period | 9904 | €75,635 | €70,624 | -€5,011 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,635 | €70,624 | -€5,011 | -6.6% |
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 14 October 2026 via checked.be.