BANCLE: 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.
BANCLE
Largest movements
- Receivables after one year +€125,000
new in 2025: €125,000
- Receivables within one year +€85,861
up €85,861 (+400%), from €21,454 to €107,315
of which Trade receivables: +€90,673
- Tangible fixed assets -€44,860
down €44,860 (-21.0%), from €213,560 to €168,700
of which Furniture and vehicles: -€42,776
- Cash -€38,902
down €38,902 (-74.8%), from €52,024 to €13,122
mainly Receivables after one year (-€125,000) and Receivables within one year (-€85,861)
- Financial fixed assets +€6,000
up €6,000 (+150%), from €4,000 to €10,000
- Reserves +€158,710
up €158,710 (+90.8%), from €174,873 to €333,582
- Debts after one year -€26,053
down €26,053 (-37.6%), from €69,274 to €43,220
- Tax, wage and social debts +€11,886
up €11,886 (+362%), from €3,279 to €15,164
- Current portion of long-term debt -€10,576
down €10,576 (-28.9%), from €36,630 to €26,053
- Other debts -€6,834
down €6,834 (-100%), from €6,834 to €0
- Financial income +€196,014
up €196,014 (+63,230,284%), from €0 to €196,014
of which Non-recurring financial income: +€196,000
- Gross operating margin -€46,475
down €46,475 (-42.6%), from €109,160 to €62,684
- Depreciation +€7,739
up €7,739 (+13.5%), from €57,362 to €65,101
- Taxes +€4,663
up €4,663 (+36.9%), from €12,629 to €17,292
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 | €294,646 | €425,312 | +€130,666 | +44.3% |
| Fixed assets | 21/28 | €217,560 | €178,700 | -€38,860 | -17.9% |
| Tangible fixed assets | 22/27 | €213,560 | €168,700 | -€44,860 | -21.0% |
| Plant, machinery and equipment | 23 | €67,381 | €65,297 | -€2,084 | -3.1% |
| Furniture and vehicles | 24 | €146,179 | €103,403 | -€42,776 | -29.3% |
| Financial fixed assets | 28 | €4,000 | €10,000 | +€6,000 | +150% |
| Current assets | 29/58 | €77,086 | €246,612 | +€169,526 | +220% |
| Amounts receivable after more than one year | 29 | - | €125,000 | +€125,000 | |
| Other amounts receivable | 291 | - | €125,000 | +€125,000 | |
| Amounts receivable within one year | 40/41 | €21,454 | €107,315 | +€85,861 | +400% |
| Trade receivables | 40 | €15,447 | €106,120 | +€90,673 | +587% |
| Other amounts receivable | 41 | €6,006 | €1,194 | -€4,812 | -80.1% |
| Cash at bank and in hand | 54/58 | €52,024 | €13,122 | -€38,902 | -74.8% |
| Deferred charges and accrued income | 490/1 | €3,608 | €1,175 | -€2,433 | -67.4% |
| Total equity and liabilities | 10/49 | €294,646 | €425,312 | +€130,666 | +44.3% |
| Equity | 10/15 | €175,873 | €334,582 | +€158,710 | +90.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €174,873 | €333,582 | +€158,710 | +90.8% |
| Distributable reserves | 133 | €174,873 | €333,582 | +€158,710 | +90.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €118,774 | €90,730 | -€28,044 | -23.6% |
| Amounts payable after more than one year | 17 | €69,274 | €43,220 | -€26,053 | -37.6% |
| Financial debts | 170/4 | €69,274 | €43,220 | -€26,053 | -37.6% |
| Amounts payable within one year | 42/48 | €49,052 | €47,510 | -€1,542 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €36,630 | €26,053 | -€10,576 | -28.9% |
| Financial debts | 43 | €1,703 | €0 | -€1,703 | -100% |
| Credit institutions | 430/8 | €1,703 | €0 | -€1,703 | -100% |
| Trade debts | 44 | €606 | €6,292 | +€5,686 | +938% |
| Suppliers | 440/4 | €606 | €6,292 | +€5,686 | +938% |
| Taxes, remuneration and social security | 45 | €3,279 | €15,164 | +€11,886 | +362% |
| Taxes | 450/3 | €3,279 | €15,164 | +€11,886 | +362% |
| Other amounts payable | 47/48 | €6,834 | €0 | -€6,834 | -100% |
| Accrued charges and deferred income | 492/3 | €448 | €0 | -€448 | -100% |
| Non-recurring operating income | 76A | €18,603 | €0 | -€18,603 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,362 | €65,101 | +€7,739 | +13.5% |
| Other operating charges | 640/8 | €1,538 | €1,430 | -€108 | -7.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €109,160 | €62,684 | -€46,475 | -42.6% |
| Operating profit (loss) | 9901 | €50,260 | -€3,847 | -€54,107 | |
| Financial income | 75/76B | €0 | €196,014 | +€196,014 | +63,230,284% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +4,477% |
| Non-recurring financial income | 76B | - | €196,000 | +€196,000 | |
| Financial charges | 65/66B | €4,908 | €4,432 | -€477 | -9.7% |
| Recurring financial charges | 65 | €4,908 | €4,432 | -€477 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €45,352 | €187,735 | +€142,384 | +314% |
| Income taxes | 67/77 | €12,629 | €17,292 | +€4,663 | +36.9% |
| Profit (loss) for the period | 9904 | €32,723 | €170,443 | +€137,720 | +421% |
| Profit (loss) for the period to be appropriated | 9905 | €32,723 | €170,443 | +€137,720 | +421% |
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 24 October 2026 via checked.be.