BBCS: 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.
BBCS
Largest movements
- Cash -€41,878
down €41,878 (-61.8%), from €67,752 to €25,874
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€1,699)
- Tangible fixed assets -€2,703
down €2,703 (-25.8%), from €10,473 to €7,770
of which Furniture and vehicles: -€2,204
- Receivables within one year +€1,699
up €1,699 (+15.6%), from €10,896 to €12,595
- Deferred charges and accrued income +€1,378
up €1,378 (+98.5%), from €1,398 to €2,776
- Reserves -€43,000
down €43,000 (-54.8%), from €78,500 to €35,500
- Trade debts +€2,149
up €2,149 (+157.1%), from €1,368 to €3,517
- Tax, wage and social debts -€1,251
down €1,251 (-19.5%), from €6,420 to €5,169
- Accrued charges and deferred income +€1,023
up €1,023, from €0 to €1,023
- Gross operating margin +€12,648
up €12,648 (+39.6%), from €31,930 to €44,578
- Taxes +€2,480
up €2,480 (+32.9%), from €7,537 to €10,016
- Depreciation +€853
up €853 (+46.1%), from €1,850 to €2,703
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 | €90,520 | €49,015 | -€41,505 | -45.9% |
| Fixed assets | 21/28 | €10,473 | €7,770 | -€2,703 | -25.8% |
| Tangible fixed assets | 22/27 | €10,473 | €7,770 | -€2,703 | -25.8% |
| Plant, machinery and equipment | 23 | €2,180 | €1,681 | -€499 | -22.9% |
| Furniture and vehicles | 24 | €8,294 | €6,089 | -€2,204 | -26.6% |
| Current assets | 29/58 | €80,046 | €41,245 | -€38,802 | -48.5% |
| Amounts receivable within one year | 40/41 | €10,896 | €12,595 | +€1,699 | +15.6% |
| Trade receivables | 40 | €10,896 | €12,595 | +€1,699 | +15.6% |
| Cash at bank and in hand | 54/58 | €67,752 | €25,874 | -€41,878 | -61.8% |
| Deferred charges and accrued income | 490/1 | €1,398 | €2,776 | +€1,378 | +98.5% |
| Total equity and liabilities | 10/49 | €90,520 | €49,015 | -€41,505 | -45.9% |
| Equity | 10/15 | €82,732 | €39,301 | -€43,430 | -52.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €78,500 | €35,500 | -€43,000 | -54.8% |
| Distributable reserves | 133 | €78,500 | €35,500 | -€43,000 | -54.8% |
| Profit (loss) carried forward | 14 | €732 | €301 | -€430 | -58.8% |
| Amounts payable | 17/49 | €7,788 | €9,713 | +€1,925 | +24.7% |
| Amounts payable within one year | 42/48 | €7,788 | €8,690 | +€902 | +11.6% |
| Trade debts | 44 | €1,368 | €3,517 | +€2,149 | +157.1% |
| Suppliers | 440/4 | €1,368 | €3,517 | +€2,149 | +157.1% |
| Taxes, remuneration and social security | 45 | €6,420 | €5,169 | -€1,251 | -19.5% |
| Taxes | 450/3 | €6,420 | €5,169 | -€1,251 | -19.5% |
| Other amounts payable | 47/48 | €0 | €4 | +€4 | |
| Accrued charges and deferred income | 492/3 | €0 | €1,023 | +€1,023 | |
| Remuneration, social security and pensions | 62 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,850 | €2,703 | +€853 | +46.1% |
| Other operating charges | 640/8 | €210 | €210 | +€0 | +0.1% |
| Gross operating margin | 9900 | €31,930 | €44,578 | +€12,648 | +39.6% |
| Operating profit (loss) | 9901 | €29,870 | €41,652 | +€11,782 | +39.4% |
| Financial charges | 65/66B | €77 | €66 | -€11 | -14.8% |
| Recurring financial charges | 65 | €77 | €66 | -€11 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €29,792 | €41,586 | +€11,794 | +39.6% |
| Income taxes | 67/77 | €7,537 | €10,016 | +€2,480 | +32.9% |
| Profit (loss) for the period | 9904 | €22,256 | €31,570 | +€9,314 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,256 | €31,570 | +€9,314 | +41.8% |
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 10 October 2026 via checked.be.