B.C.V. DECLIC: 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.V. DECLIC
Largest movements
- Cash +€3,220
up €3,220 (+9.0%), from €35,937 to €39,157
mainly Other debts (+€5,000) and Tax, wage and social debts (+€3,203)
- Stocks and contracts -€1,493
down €1,493 (-22.1%), from €6,753 to €5,260
- Deferred charges and accrued income +€841
new in 2025: €841
- Tangible fixed assets +€719
up €719 (+14.9%), from €4,840 to €5,559
of which Plant, machinery and equipment: +€1,676
- Reserves -€5,923
down €5,923 (-21.0%), from €28,180 to €22,257
- Other debts +€5,000
up €5,000 (+193%), from €2,590 to €7,590
- Tax, wage and social debts +€3,203
up €3,203 (+509%), from €629 to €3,832
- Trade debts +€969
up €969 (+68.4%), from €1,418 to €2,388
- Purchases and services +€6,483
up €6,483 (+9.6%), from €67,194 to €73,677
- Financial charges +€2,627
up €2,627 (+293%), from €896 to €3,523
- Taxes +€1,834
up €1,834 (+20,610%), from €9 to €1,843
- Gross operating margin -€1,691
down €1,691 (-16.2%), from €10,419 to €8,728
- Depreciation +€1,141
up €1,141 (+94.9%), from €1,202 to €2,342
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 | €51,409 | €54,659 | +€3,249 | +6.3% |
| Fixed assets | 21/28 | €8,560 | €9,280 | +€719 | +8.4% |
| Tangible fixed assets | 22/27 | €4,840 | €5,559 | +€719 | +14.9% |
| Plant, machinery and equipment | 23 | €2,842 | €4,519 | +€1,676 | +59.0% |
| Furniture and vehicles | 24 | €1,997 | €1,041 | -€957 | -47.9% |
| Financial fixed assets | 28 | €3,721 | €3,721 | = | 0.0% |
| Current assets | 29/58 | €42,849 | €45,379 | +€2,530 | +5.9% |
| Stocks and contracts in progress | 3 | €6,753 | €5,260 | -€1,493 | -22.1% |
| Stocks | 30/36 | €6,753 | €5,260 | -€1,493 | -22.1% |
| Amounts receivable within one year | 40/41 | €159 | €122 | -€37 | -23.5% |
| Trade receivables | 40 | €159 | €122 | -€37 | -23.5% |
| Cash at bank and in hand | 54/58 | €35,937 | €39,157 | +€3,220 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €841 | +€841 | |
| Total equity and liabilities | 10/49 | €51,409 | €54,659 | +€3,249 | +6.3% |
| Equity | 10/15 | €46,772 | €40,849 | -€5,923 | -12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,180 | €22,257 | -€5,923 | -21.0% |
| Distributable reserves | 133 | €28,180 | €22,257 | -€5,923 | -21.0% |
| Amounts payable | 17/49 | €4,637 | €13,810 | +€9,173 | +198% |
| Amounts payable within one year | 42/48 | €4,637 | €13,810 | +€9,173 | +198% |
| Trade debts | 44 | €1,418 | €2,388 | +€969 | +68.4% |
| Suppliers | 440/4 | €1,418 | €2,388 | +€969 | +68.4% |
| Taxes, remuneration and social security | 45 | €629 | €3,832 | +€3,203 | +509% |
| Taxes | 450/3 | €629 | €3,832 | +€3,203 | +509% |
| Other amounts payable | 47/48 | €2,590 | €7,590 | +€5,000 | +193% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,194 | €73,677 | +€6,483 | +9.6% |
| Remuneration, social security and pensions | 62 | €106 | - | -€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €2,342 | +€1,141 | +94.9% |
| Other operating charges | 640/8 | €37 | €37 | = | 0.0% |
| Gross operating margin | 9900 | €10,419 | €8,728 | -€1,691 | -16.2% |
| Operating profit (loss) | 9901 | €9,074 | €6,349 | -€2,725 | -30.0% |
| Financial income | 75/76B | €62 | €237 | +€175 | +284% |
| Recurring financial income | 75 | €62 | €237 | +€175 | +284% |
| Financial charges | 65/66B | €896 | €3,523 | +€2,627 | +293% |
| Recurring financial charges | 65 | €896 | €3,523 | +€2,627 | +293% |
| Profit (loss) for the period before taxes | 9903 | €8,240 | €3,063 | -€5,177 | -62.8% |
| Income taxes | 67/77 | €9 | €1,843 | +€1,834 | +20,610% |
| Profit (loss) for the period | 9904 | €8,231 | €1,220 | -€7,011 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,231 | €1,220 | -€7,011 | -85.2% |
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 18 October 2026 via checked.be.