BBC DEVELOPMENT: 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.
BBC DEVELOPMENT
Largest movements
- Stocks and contracts +€2.2m
new in 2025: €2.2m
- Tangible fixed assets -€2.2m
no longer reported in 2025 (was €2.2m)
- Debts after one year +€217,482
up €217,482 (+49.6%), from €438,132 to €655,615
- Profit (loss) carried forward -€201,867
down €201,867 (-36.0%), from -€560,749 to -€762,617
- Trade debts +€35,513
up €35,513 (+4,010%), from €886 to €36,398
- Gross operating margin -€72,442
down €72,442, from €39,159 to -€33,283
- Financial charges -€42,335
down €42,335 (-28.7%), from €147,389 to €105,054
- Depreciation -€10,895
down €10,895 (-17.4%), from €62,558 to €51,663
- Other operating charges +€737
up €737 (+6.6%), from €11,130 to €11,867
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 | €2,208,147 | €2,266,969 | +€58,822 | +2.7% |
| Fixed assets | 21/28 | €2,182,337 | - | -€2.2m | |
| Tangible fixed assets | 22/27 | €2,182,337 | - | -€2.2m | |
| Land and buildings | 22 | €2,182,337 | - | -€2.2m | |
| Current assets | 29/58 | €25,811 | €2,266,969 | +€2.2m | +8,683% |
| Stocks and contracts in progress | 3 | - | €2,215,880 | +€2.2m | |
| Stocks | 30/36 | - | €2,215,880 | +€2.2m | |
| Amounts receivable within one year | 40/41 | €23,500 | €31,191 | +€7,691 | +32.7% |
| Trade receivables | 40 | €21,500 | €21,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,000 | €9,691 | +€7,691 | +385% |
| Cash at bank and in hand | 54/58 | €438 | €5,211 | +€4,773 | +1,089% |
| Deferred charges and accrued income | 490/1 | €1,873 | €14,687 | +€12,815 | +684% |
| Total equity and liabilities | 10/49 | €2,208,147 | €2,266,969 | +€58,822 | +2.7% |
| Equity | 10/15 | -€555,749 | -€757,617 | -€201,867 | -36.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€560,749 | -€762,617 | -€201,867 | -36.0% |
| Amounts payable | 17/49 | €2,763,897 | €3,024,586 | +€260,689 | +9.4% |
| Amounts payable after more than one year | 17 | €438,132 | €655,615 | +€217,482 | +49.6% |
| Other amounts payable | 178/9 | €438,132 | €655,615 | +€217,482 | +49.6% |
| Amounts payable within one year | 42/48 | €2,310,886 | €2,346,398 | +€35,513 | +1.5% |
| Financial debts | 43 | €2,310,000 | €2,310,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,310,000 | €2,310,000 | = | 0.0% |
| Trade debts | 44 | €886 | €36,398 | +€35,513 | +4,010% |
| Suppliers | 440/4 | €886 | €36,398 | +€35,513 | +4,010% |
| Accrued charges and deferred income | 492/3 | €14,879 | €22,573 | +€7,694 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,558 | €51,663 | -€10,895 | -17.4% |
| Other operating charges | 640/8 | €11,130 | €11,867 | +€737 | +6.6% |
| Gross operating margin | 9900 | €39,159 | -€33,283 | -€72,442 | |
| Operating profit (loss) | 9901 | -€34,529 | -€96,813 | -€62,284 | -180% |
| Financial charges | 65/66B | €147,389 | €105,054 | -€42,335 | -28.7% |
| Recurring financial charges | 65 | €147,389 | €105,054 | -€42,335 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€181,918 | -€201,867 | -€19,950 | -11.0% |
| Profit (loss) for the period | 9904 | -€181,918 | -€201,867 | -€19,950 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€181,918 | -€201,867 | -€19,950 | -11.0% |
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 16 October 2026 via checked.be.