B.C.Y.: 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.Y.
Largest movements
- Receivables within one year +€3,282
up €3,282 (+34,154%), from €10 to €3,292
of which Trade receivables: +€3,266
- Tangible fixed assets -€1,440
down €1,440 (-55.6%), from €2,589 to €1,149
of which Furniture and vehicles: -€1,041
- Cash +€217
up €217 (+34.2%), from €635 to €852
mainly Net result for the year (+€3,888) and Depreciation (+€1,440)
- Profit (loss) carried forward +€3,888
up €3,888 (+25.6%), from -€15,163 to -€11,276
- Trade debts -€2,333
down €2,333 (-79.1%), from €2,949 to €616
- Tax, wage and social debts +€659
up €659 (+127%), from €519 to €1,178
of which Taxes: +€659
- Accrued charges and deferred income -€164
down €164 (-100%), from €164 to €0
- Gross operating margin +€6,213
up €6,213 (+2,279%), from €273 to €6,486
- Financial charges +€584
up €584 (+238%), from €246 to €830
- Depreciation -€313
down €313 (-17.9%), from €1,753 to €1,440
- Other operating charges +€206
up €206 (+322%), from €64 to €269
- Taxes -€77
down €77 (-55.3%), from €140 to €62
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 | €3,243 | €5,293 | +€2,050 | +63.2% |
| Fixed assets | 21/28 | €2,589 | €1,149 | -€1,440 | -55.6% |
| Tangible fixed assets | 22/27 | €2,589 | €1,149 | -€1,440 | -55.6% |
| Plant, machinery and equipment | 23 | €897 | €499 | -€399 | -44.4% |
| Furniture and vehicles | 24 | €1,692 | €651 | -€1,041 | -61.5% |
| Current assets | 29/58 | €654 | €4,144 | +€3,490 | +534% |
| Amounts receivable within one year | 40/41 | €10 | €3,292 | +€3,282 | +34,154% |
| Trade receivables | 40 | - | €3,266 | +€3,266 | |
| Other amounts receivable | 41 | €10 | €26 | +€16 | +170% |
| Cash at bank and in hand | 54/58 | €635 | €852 | +€217 | +34.2% |
| Deferred charges and accrued income | 490/1 | €9 | €0 | -€9 | -100% |
| Total equity and liabilities | 10/49 | €3,243 | €5,293 | +€2,050 | +63.2% |
| Equity | 10/15 | -€388 | €3,499 | +€3,888 | |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €1,575 | €1,575 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,575 | €1,575 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,575 | €1,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,163 | -€11,276 | +€3,888 | +25.6% |
| Amounts payable | 17/49 | €3,631 | €1,794 | -€1,837 | -50.6% |
| Amounts payable within one year | 42/48 | €3,468 | €1,794 | -€1,674 | -48.3% |
| Trade debts | 44 | €2,949 | €616 | -€2,333 | -79.1% |
| Suppliers | 440/4 | €2,949 | €616 | -€2,333 | -79.1% |
| Taxes, remuneration and social security | 45 | €519 | €1,178 | +€659 | +127% |
| Taxes | 450/3 | €519 | €1,178 | +€659 | +127% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €164 | €0 | -€164 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €1,440 | -€313 | -17.9% |
| Other operating charges | 640/8 | €64 | €269 | +€206 | +322% |
| Gross operating margin | 9900 | €273 | €6,486 | +€6,213 | +2,279% |
| Operating profit (loss) | 9901 | -€1,545 | €4,777 | +€6,321 | |
| Financial income | 75/76B | €23 | €3 | -€20 | -86.9% |
| Recurring financial income | 75 | €23 | €3 | -€20 | -86.9% |
| Financial charges | 65/66B | €246 | €830 | +€584 | +238% |
| Recurring financial charges | 65 | €246 | €830 | +€584 | +238% |
| Profit (loss) for the period before taxes | 9903 | -€1,767 | €3,950 | +€5,717 | |
| Income taxes | 67/77 | €140 | €62 | -€77 | -55.3% |
| Profit (loss) for the period | 9904 | -€1,906 | €3,888 | +€5,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,906 | €3,888 | +€5,794 |
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 20 October 2026 via checked.be.