BBCA: 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.
BBCA
Largest movements
- Cash +€36,447
up €36,447 (+103.3%), from €35,292 to €71,740
mainly Net result for the year (+€29,094) and Receivables within one year (+€11,473)
- Receivables within one year -€11,473
down €11,473 (-58.4%), from €19,660 to €8,187
of which Trade receivables: -€13,443
- Profit (loss) carried forward +€29,094
up €29,094 (+59.3%), from €49,047 to €78,142
- Trade debts -€3,265
down €3,265 (-85.8%), from €3,807 to €542
- Gross operating margin +€7,381
up €7,381 (+24.5%), from €30,073 to €37,454
- Taxes +€1,639
up €1,639 (+24.0%), from €6,816 to €8,454
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.
Cash bridge derived
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 | €65,904 | €90,879 | +€24,975 | +37.9% |
| Fixed assets | 21/28 | €10,952 | €10,952 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,952 | €10,952 | = | 0.0% |
| Other tangible fixed assets | 26 | €10,952 | €10,952 | = | 0.0% |
| Current assets | 29/58 | €54,952 | €79,927 | +€24,975 | +45.4% |
| Amounts receivable within one year | 40/41 | €19,660 | €8,187 | -€11,473 | -58.4% |
| Trade receivables | 40 | €13,979 | €536 | -€13,443 | -96.2% |
| Other amounts receivable | 41 | €5,681 | €7,651 | +€1,970 | +34.7% |
| Cash at bank and in hand | 54/58 | €35,292 | €71,740 | +€36,447 | +103.3% |
| Total equity and liabilities | 10/49 | €65,904 | €90,879 | +€24,975 | +37.9% |
| Equity | 10/15 | €51,047 | €80,142 | +€29,094 | +57.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,047 | €78,142 | +€29,094 | +59.3% |
| Amounts payable | 17/49 | €14,857 | €10,737 | -€4,120 | -27.7% |
| Amounts payable within one year | 42/48 | €14,857 | €10,737 | -€4,120 | -27.7% |
| Trade debts | 44 | €3,807 | €542 | -€3,265 | -85.8% |
| Suppliers | 440/4 | €3,807 | €542 | -€3,265 | -85.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,049 | €10,195 | -€854 | -7.7% |
| Taxes | 450/3 | €11,049 | €10,195 | -€854 | -7.7% |
| Gross operating margin | 9900 | €30,073 | €37,454 | +€7,381 | +24.5% |
| Operating profit (loss) | 9901 | €30,073 | €37,454 | +€7,381 | +24.5% |
| Financial income | 75/76B | €296 | €261 | -€36 | -12.1% |
| Recurring financial income | 75 | €296 | €261 | -€36 | -12.1% |
| Financial charges | 65/66B | €377 | €166 | -€211 | -56.1% |
| Recurring financial charges | 65 | €377 | €166 | -€211 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €29,992 | €37,549 | +€7,557 | +25.2% |
| Income taxes | 67/77 | €6,816 | €8,454 | +€1,639 | +24.0% |
| Profit (loss) for the period | 9904 | €23,177 | €29,094 | +€5,918 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,177 | €29,094 | +€5,918 | +25.5% |
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 12 October 2026 via checked.be.