B-Con Company: 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-Con Company
Largest movements
- Cash -€71,592
down €71,592 (-87.0%), from €82,272 to €10,680
mainly Short-term financial debts (-€67,900) and Other debts (-€36,711)
- Receivables within one year -€20,356
down €20,356 (-63.8%), from €31,911 to €11,555
of which Trade receivables: -€30,356
- Short-term financial debts -€67,900
no longer reported in 2025 (was €67,900)
- Other debts -€36,711
down €36,711 (-94.8%), from €38,722 to €2,011
- Profit (loss) carried forward +€21,217
up €21,217 (+64.3%), from -€33,008 to -€11,790
- Trade debts -€8,663
down €8,663 (-44.8%), from €19,346 to €10,683
- Gross operating margin -€39,892
down €39,892 (-56.4%), from €70,699 to €30,808
- Taxes +€5,200
up €5,200 (+7,628%), from €68 to €5,269
- Financial income +€1,415
up €1,415 (+7,073,900%), from €0 to €1,415
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 | €124,963 | €32,579 | -€92,384 | -73.9% |
| Fixed assets | 21/28 | €9,653 | €9,337 | -€316 | -3.3% |
| Tangible fixed assets | 22/27 | €9,653 | €9,337 | -€316 | -3.3% |
| Plant, machinery and equipment | 23 | €9,019 | €7,185 | -€1,834 | -20.3% |
| Furniture and vehicles | 24 | €635 | €2,152 | +€1,518 | +239% |
| Current assets | 29/58 | €115,309 | €23,241 | -€92,068 | -79.8% |
| Amounts receivable within one year | 40/41 | €31,911 | €11,555 | -€20,356 | -63.8% |
| Trade receivables | 40 | €31,911 | €1,555 | -€30,356 | -95.1% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €82,272 | €10,680 | -€71,592 | -87.0% |
| Deferred charges and accrued income | 490/1 | €1,126 | €1,006 | -€120 | -10.7% |
| Total equity and liabilities | 10/49 | €124,963 | €32,579 | -€92,384 | -73.9% |
| Equity | 10/15 | -€8,986 | €12,232 | +€21,217 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,430 | €5,430 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,430 | €5,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,008 | -€11,790 | +€21,217 | +64.3% |
| Amounts payable | 17/49 | €133,949 | €20,347 | -€113,602 | -84.8% |
| Amounts payable within one year | 42/48 | €129,315 | €15,587 | -€113,728 | -87.9% |
| Financial debts | 43 | €67,900 | - | -€67,900 | |
| Other loans | 439 | €67,900 | - | -€67,900 | |
| Trade debts | 44 | €19,346 | €10,683 | -€8,663 | -44.8% |
| Suppliers | 440/4 | €19,346 | €10,683 | -€8,663 | -44.8% |
| Taxes, remuneration and social security | 45 | €3,347 | €2,893 | -€454 | -13.6% |
| Taxes | 450/3 | €3,347 | €2,893 | -€454 | -13.6% |
| Other amounts payable | 47/48 | €38,722 | €2,011 | -€36,711 | -94.8% |
| Accrued charges and deferred income | 492/3 | €4,634 | €4,760 | +€126 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,125 | €2,436 | +€311 | +14.6% |
| Other operating charges | 640/8 | €1,335 | €931 | -€403 | -30.2% |
| Gross operating margin | 9900 | €70,699 | €30,808 | -€39,892 | -56.4% |
| Operating profit (loss) | 9901 | €67,240 | €27,441 | -€39,799 | -59.2% |
| Financial income | 75/76B | €0 | €1,415 | +€1,415 | +7,073,900% |
| Recurring financial income | 75 | €0 | €1,415 | +€1,415 | +7,073,900% |
| Financial charges | 65/66B | €2,387 | €2,369 | -€18 | -0.7% |
| Recurring financial charges | 65 | €2,387 | €2,369 | -€18 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €64,853 | €26,486 | -€38,367 | -59.2% |
| Income taxes | 67/77 | €68 | €5,269 | +€5,200 | +7,628% |
| Profit (loss) for the period | 9904 | €64,785 | €21,217 | -€43,567 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,785 | €21,217 | -€43,567 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.