BC Academy: 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.
BC Academy
Largest movements
- Receivables within one year +€38,941
up €38,941 (+768%), from €5,068 to €44,010
of which Other amounts receivable: +€22,118
- Cash +€3,216
up €3,216 (+97.5%), from €3,298 to €6,514
mainly Net result for the year (+€32,222) and Tax, wage and social debts (+€10,789)
- Intangible fixed assets -€1,824
down €1,824 (-15.2%), from €12,007 to €10,183
- Reserves +€32,222
up €32,222 (+1,046%), from €3,081 to €35,303
- Trade debts -€11,511
no longer reported in 2025 (was €11,511)
- Tax, wage and social debts +€10,789
up €10,789 (+1,050%), from €1,027 to €11,816
- Accrued charges and deferred income +€7,888
new in 2025: €7,888
- Short-term financial debts +€761
new in 2025: €761
- Gross operating margin +€41,694
up €41,694 (+653%), from €6,384 to €48,078
- Taxes +€9,714
up €9,714 (+946%), from €1,027 to €10,741
- Depreciation +€4,009
up €4,009 (+1,169%), from €343 to €4,352
- Other operating charges -€1,028
down €1,028 (-64.5%), from €1,593 to €565
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 | €20,619 | €60,768 | +€40,148 | +195% |
| Fixed assets | 21/28 | €12,007 | €10,183 | -€1,824 | -15.2% |
| Intangible fixed assets | 21 | €12,007 | €10,183 | -€1,824 | -15.2% |
| Current assets | 29/58 | €8,612 | €50,585 | +€41,972 | +487% |
| Amounts receivable within one year | 40/41 | €5,068 | €44,010 | +€38,941 | +768% |
| Trade receivables | 40 | €3,187 | €20,010 | +€16,823 | +528% |
| Other amounts receivable | 41 | €1,882 | €24,000 | +€22,118 | +1,175% |
| Cash at bank and in hand | 54/58 | €3,298 | €6,514 | +€3,216 | +97.5% |
| Deferred charges and accrued income | 490/1 | €246 | €61 | -€186 | -75.4% |
| Total equity and liabilities | 10/49 | €20,619 | €60,768 | +€40,148 | +195% |
| Equity | 10/15 | €8,081 | €40,303 | +€32,222 | +399% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,081 | €35,303 | +€32,222 | +1,046% |
| Distributable reserves | 133 | €3,081 | €35,303 | +€32,222 | +1,046% |
| Amounts payable | 17/49 | €12,538 | €20,465 | +€7,927 | +63.2% |
| Amounts payable within one year | 42/48 | €12,538 | €12,577 | +€39 | +0.3% |
| Financial debts | 43 | - | €761 | +€761 | |
| Credit institutions | 430/8 | - | €761 | +€761 | |
| Trade debts | 44 | €11,511 | - | -€11,511 | |
| Suppliers | 440/4 | €11,511 | - | -€11,511 | |
| Taxes, remuneration and social security | 45 | €1,027 | €11,816 | +€10,789 | +1,050% |
| Taxes | 450/3 | €1,027 | €11,816 | +€10,789 | +1,050% |
| Accrued charges and deferred income | 492/3 | - | €7,888 | +€7,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €4,352 | +€4,009 | +1,169% |
| Other operating charges | 640/8 | €1,593 | €565 | -€1,028 | -64.5% |
| Gross operating margin | 9900 | €6,384 | €48,078 | +€41,694 | +653% |
| Operating profit (loss) | 9901 | €4,448 | €43,161 | +€38,713 | +870% |
| Financial charges | 65/66B | €340 | €199 | -€141 | -41.5% |
| Recurring financial charges | 65 | €340 | €199 | -€141 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €4,108 | €42,962 | +€38,854 | +946% |
| Income taxes | 67/77 | €1,027 | €10,741 | +€9,714 | +946% |
| Profit (loss) for the period | 9904 | €3,081 | €32,222 | +€29,141 | +946% |
| Profit (loss) for the period to be appropriated | 9905 | €3,081 | €32,222 | +€29,141 | +946% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.