B.S.C. 100: 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.S.C. 100
Largest movements
- Cash -€22,603
down €22,603 (-29.4%), from €76,935 to €54,332
mainly Tax, wage and social debts (-€19,056) and Net result for the year (-€6,891)
- Tangible fixed assets -€3,421
down €3,421 (-9.8%), from €34,795 to €31,374
of which Land and buildings: -€3,241
- Tax, wage and social debts -€19,056
no longer reported in 2025 (was €19,056)
- Profit (loss) carried forward -€6,891
down €6,891 (-161%), from -€4,268 to -€11,160
- Gross operating margin -€2,535
down €2,535, from €2,098 to -€436
- Other operating charges +€89
up €89 (+3.1%), from €2,901 to €2,989
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 | €112,911 | €86,668 | -€26,242 | -23.2% |
| Fixed assets | 21/28 | €34,795 | €31,374 | -€3,421 | -9.8% |
| Tangible fixed assets | 22/27 | €34,795 | €31,374 | -€3,421 | -9.8% |
| Land and buildings | 22 | €34,434 | €31,194 | -€3,241 | -9.4% |
| Plant, machinery and equipment | 23 | €361 | €180 | -€180 | -50.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €78,116 | €55,294 | -€22,821 | -29.2% |
| Amounts receivable within one year | 40/41 | €397 | €507 | +€110 | +27.6% |
| Other amounts receivable | 41 | €397 | €507 | +€110 | +27.6% |
| Cash at bank and in hand | 54/58 | €76,935 | €54,332 | -€22,603 | -29.4% |
| Deferred charges and accrued income | 490/1 | €783 | €455 | -€328 | -41.9% |
| Total equity and liabilities | 10/49 | €112,911 | €86,668 | -€26,242 | -23.2% |
| Equity | 10/15 | €65,639 | €58,748 | -€6,891 | -10.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €50,908 | €50,908 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €49,008 | €49,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,268 | -€11,160 | -€6,891 | -161% |
| Amounts payable | 17/49 | €47,271 | €27,920 | -€19,351 | -40.9% |
| Amounts payable after more than one year | 17 | €27,503 | €27,705 | +€202 | +0.7% |
| Other amounts payable | 178/9 | €27,503 | €27,705 | +€202 | +0.7% |
| Amounts payable within one year | 42/48 | €19,768 | €215 | -€19,553 | -98.9% |
| Trade debts | 44 | €712 | €215 | -€497 | -69.8% |
| Suppliers | 440/4 | €712 | €215 | -€497 | -69.8% |
| Taxes, remuneration and social security | 45 | €19,056 | - | -€19,056 | |
| Taxes | 450/3 | €19,056 | - | -€19,056 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,421 | €3,421 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,901 | €2,989 | +€89 | +3.1% |
| Gross operating margin | 9900 | €2,098 | -€436 | -€2,535 | |
| Operating profit (loss) | 9901 | -€4,223 | -€6,847 | -€2,624 | -62.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,268 | -€6,891 | -€2,623 | -61.5% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€4,268 | -€6,891 | -€2,623 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,268 | -€6,891 | -€2,623 | -61.5% |
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 25 October 2026 via checked.be.