BC BELGIUM: 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 BELGIUM
Largest movements
- Cash -€32,771
down €32,771 (-22.1%), from €148,010 to €115,239
mainly Net result for the year (-€28,649) and Trade debts (-€4,409)
- Profit (loss) carried forward -€28,649
down €28,649 (-23.2%), from -€123,521 to -€152,170
- Trade debts -€4,409
down €4,409 (-96.2%), from €4,583 to €174
- Depreciation -€1,576
down €1,576 (-100%), from €1,576 to €0
- Gross operating margin -€373
down €373 (-1.5%), from -€24,876 to -€25,250
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 | €159,112 | €126,032 | -€33,079 | -20.8% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €149,112 | €116,032 | -€33,079 | -22.2% |
| Cash at bank and in hand | 54/58 | €148,010 | €115,239 | -€32,771 | -22.1% |
| Deferred charges and accrued income | 490/1 | €1,102 | €793 | -€309 | -28.0% |
| Total equity and liabilities | 10/49 | €159,112 | €126,032 | -€33,079 | -20.8% |
| Equity | 10/15 | €154,024 | €125,375 | -€28,649 | -18.6% |
| Contributions | 10/11 | €275,685 | €275,685 | = | 0.0% |
| Capital | 10 | €275,685 | €275,685 | = | 0.0% |
| Issued capital | 100 | €275,685 | €275,685 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,521 | -€152,170 | -€28,649 | -23.2% |
| Amounts payable | 17/49 | €5,088 | €657 | -€4,431 | -87.1% |
| Amounts payable within one year | 42/48 | €4,806 | €207 | -€4,599 | -95.7% |
| Trade debts | 44 | €4,583 | €174 | -€4,409 | -96.2% |
| Suppliers | 440/4 | €4,583 | €174 | -€4,409 | -96.2% |
| Taxes, remuneration and social security | 45 | €160 | €33 | -€127 | -79.6% |
| Taxes | 450/3 | €160 | €33 | -€127 | -79.6% |
| Other amounts payable | 47/48 | €63 | €0 | -€63 | -100% |
| Accrued charges and deferred income | 492/3 | €282 | €450 | +€168 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €0 | -€1,576 | -100% |
| Other operating charges | 640/8 | €2,839 | €3,059 | +€220 | +7.7% |
| Gross operating margin | 9900 | -€24,876 | -€25,250 | -€373 | -1.5% |
| Operating profit (loss) | 9901 | -€29,292 | -€28,309 | +€983 | +3.4% |
| Financial charges | 65/66B | €307 | €339 | +€32 | +10.5% |
| Recurring financial charges | 65 | €307 | €339 | +€32 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,599 | -€28,649 | +€951 | +3.2% |
| Profit (loss) for the period | 9904 | -€29,599 | -€28,649 | +€951 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,599 | -€28,649 | +€951 | +3.2% |
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 1 November 2026 via checked.be.