BC Brands: 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 Brands
Largest movements
- Cash -€6,855
down €6,855 (-74.1%), from €9,257 to €2,402
mainly Trade debts (-€4,060) and Tax, wage and social debts (-€3,967)
- Receivables within one year +€1,099
up €1,099 (+10.6%), from €10,386 to €11,485
of which Trade receivables: +€3,795
- Other debts +€5,333
up €5,333 (+8.1%), from €65,497 to €70,830
- Trade debts -€4,060
down €4,060 (-9.7%), from €41,905 to €37,845
- Tax, wage and social debts -€3,967
down €3,967 (-100%), from €3,967 to €0
- Profit (loss) carried forward -€3,052
down €3,052 (-0.8%), from -€369,342 to -€372,394
- Depreciation -€18,912
down €18,912 (-100%), from €18,912 to €0
- Gross operating margin -€3,629
down €3,629 (-31.7%), from €11,440 to €7,812
- Financial charges -€467
down €467 (-4.3%), from €10,962 to €10,495
- Other operating charges +€142
up €142 (+62.6%), from €226 to €368
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 | €19,644 | €13,887 | -€5,756 | -29.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €19,644 | €13,887 | -€5,756 | -29.3% |
| Amounts receivable within one year | 40/41 | €10,386 | €11,485 | +€1,099 | +10.6% |
| Trade receivables | 40 | €7,386 | €11,182 | +€3,795 | +51.4% |
| Other amounts receivable | 41 | €3,000 | €304 | -€2,696 | -89.9% |
| Cash at bank and in hand | 54/58 | €9,257 | €2,402 | -€6,855 | -74.1% |
| Total equity and liabilities | 10/49 | €19,644 | €13,887 | -€5,756 | -29.3% |
| Equity | 10/15 | -€350,742 | -€353,794 | -€3,052 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€369,342 | -€372,394 | -€3,052 | -0.8% |
| Amounts payable | 17/49 | €370,385 | €367,681 | -€2,704 | -0.7% |
| Amounts payable after more than one year | 17 | €259,000 | €259,000 | = | 0.0% |
| Financial debts | 170/4 | €259,000 | €259,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,385 | €108,681 | -€2,704 | -2.4% |
| Financial debts | 43 | €16 | €6 | -€10 | -63.3% |
| Credit institutions | 430/8 | €16 | €6 | -€10 | -63.3% |
| Trade debts | 44 | €41,905 | €37,845 | -€4,060 | -9.7% |
| Suppliers | 440/4 | €41,905 | €37,845 | -€4,060 | -9.7% |
| Taxes, remuneration and social security | 45 | €3,967 | €0 | -€3,967 | -100% |
| Taxes | 450/3 | €3,967 | €0 | -€3,967 | -100% |
| Other amounts payable | 47/48 | €65,497 | €70,830 | +€5,333 | +8.1% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,912 | €0 | -€18,912 | -100% |
| Other operating charges | 640/8 | €226 | €368 | +€142 | +62.6% |
| Gross operating margin | 9900 | €11,440 | €7,812 | -€3,629 | -31.7% |
| Operating profit (loss) | 9901 | -€7,698 | €7,443 | +€15,142 | |
| Financial charges | 65/66B | €10,962 | €10,495 | -€467 | -4.3% |
| Recurring financial charges | 65 | €10,962 | €10,495 | -€467 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,661 | -€3,052 | +€15,609 | +83.6% |
| Profit (loss) for the period | 9904 | -€18,661 | -€3,052 | +€15,609 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,661 | -€3,052 | +€15,609 | +83.6% |
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 19 October 2026 via checked.be.