BC ADVISORY: 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 ADVISORY
Largest movements
- Cash +€69,460
up €69,460 (+232%), from €29,914 to €99,374
mainly Net result for the year (+€83,043) and Other debts (+€83,043)
- Receivables within one year +€38,410
up €38,410 (+1,187%), from €3,237 to €41,647
of which Trade receivables: +€32,348
- Tangible fixed assets -€3,149
down €3,149 (-31.3%), from €10,051 to €6,902
- Other debts +€83,043
new in 2025: €83,043
- Tax, wage and social debts +€20,229
up €20,229 (+308%), from €6,565 to €26,794
- Gross operating margin +€125,088
up €125,088, from -€14,391 to €110,697
- Taxes +€22,007
up €22,007 (+9,415%), from €234 to €22,240
- Other operating charges +€1,444
up €1,444 (+152%), from €948 to €2,392
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 | €44,452 | €149,173 | +€104,721 | +236% |
| Fixed assets | 21/28 | €11,301 | €8,152 | -€3,149 | -27.9% |
| Tangible fixed assets | 22/27 | €10,051 | €6,902 | -€3,149 | -31.3% |
| Furniture and vehicles | 24 | €10,051 | €6,902 | -€3,149 | -31.3% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €33,151 | €141,021 | +€107,870 | +325% |
| Amounts receivable within one year | 40/41 | €3,237 | €41,647 | +€38,410 | +1,187% |
| Trade receivables | 40 | - | €32,348 | +€32,348 | |
| Other amounts receivable | 41 | €3,237 | €9,299 | +€6,063 | +187% |
| Cash at bank and in hand | 54/58 | €29,914 | €99,374 | +€69,460 | +232% |
| Total equity and liabilities | 10/49 | €44,452 | €149,173 | +€104,721 | +236% |
| Equity | 10/15 | €35,741 | €35,741 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,741 | €30,741 | = | 0.0% |
| Distributable reserves | 133 | €30,741 | €30,741 | = | 0.0% |
| Amounts payable | 17/49 | €8,710 | €113,431 | +€104,721 | +1,202% |
| Amounts payable within one year | 42/48 | €8,710 | €113,431 | +€104,721 | +1,202% |
| Trade debts | 44 | €2,145 | €3,595 | +€1,450 | +67.6% |
| Suppliers | 440/4 | €2,145 | €3,595 | +€1,450 | +67.6% |
| Taxes, remuneration and social security | 45 | €6,565 | €26,794 | +€20,229 | +308% |
| Taxes | 450/3 | €6,565 | €26,794 | +€20,229 | +308% |
| Other amounts payable | 47/48 | - | €83,043 | +€83,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,149 | €3,149 | = | 0.0% |
| Other operating charges | 640/8 | €948 | €2,392 | +€1,444 | +152% |
| Gross operating margin | 9900 | -€14,391 | €110,697 | +€125,088 | |
| Operating profit (loss) | 9901 | -€18,488 | €105,156 | +€123,644 | |
| Financial income | 75/76B | €17 | €345 | +€328 | +1,969% |
| Recurring financial income | 75 | €17 | €345 | +€328 | +1,969% |
| Financial charges | 65/66B | €244 | €218 | -€26 | -10.7% |
| Recurring financial charges | 65 | €244 | €218 | -€26 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,715 | €105,283 | +€123,998 | |
| Income taxes | 67/77 | €234 | €22,240 | +€22,007 | +9,415% |
| Profit (loss) for the period | 9904 | -€18,949 | €83,043 | +€101,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,949 | €83,043 | +€101,991 |
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.