BC Building Cons: 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 Building Cons
Largest movements
- Tangible fixed assets +€35,194
up €35,194 (+67.6%), from €52,051 to €87,245
of which Furniture and vehicles: +€36,894
- Cash -€11,320
down €11,320 (-100%), from €11,320 to €0
mainly Investment in fixed assets (net) (-€51,228) and Trade debts (-€5,880)
- Debts after one year +€10,647
up €10,647 (+61.4%), from €17,341 to €27,988
- Reserves +€8,973
up €8,973 (+36.2%), from €24,799 to €33,772
- Current portion of long-term debt +€7,547
up €7,547 (+38.0%), from €19,851 to €27,398
- Trade debts -€5,880
down €5,880 (-86.7%), from €6,784 to €904
- Short-term financial debts +€2,242
new in 2025: €2,242
- Depreciation +€7,912
up €7,912 (+97.4%), from €8,123 to €16,035
- Taxes -€2,159
down €2,159 (-35.3%), from €6,119 to €3,961
- Financial income +€778
up €778 (+194,398%), from €0 to €778
- Other operating charges +€496
up €496 (+21.8%), from €2,269 to €2,765
- Financial charges -€452
down €452 (-3.4%), from €13,416 to €12,963
of which Non-recurring financial charges: -€1,229
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 | €89,499 | €114,742 | +€25,243 | +28.2% |
| Fixed assets | 21/28 | €52,051 | €87,245 | +€35,194 | +67.6% |
| Tangible fixed assets | 22/27 | €52,051 | €87,245 | +€35,194 | +67.6% |
| Plant, machinery and equipment | 23 | €1,568 | €1,168 | -€400 | -25.5% |
| Furniture and vehicles | 24 | €39,281 | €76,174 | +€36,894 | +93.9% |
| Other tangible fixed assets | 26 | €11,202 | €9,902 | -€1,300 | -11.6% |
| Current assets | 29/58 | €37,448 | €27,497 | -€9,951 | -26.6% |
| Amounts receivable within one year | 40/41 | €25,694 | €26,723 | +€1,029 | +4.0% |
| Trade receivables | 40 | €0 | €21,197 | +€21,197 | |
| Other amounts receivable | 41 | €25,694 | €5,526 | -€20,168 | -78.5% |
| Cash at bank and in hand | 54/58 | €11,320 | €0 | -€11,320 | -100% |
| Deferred charges and accrued income | 490/1 | €434 | €774 | +€340 | +78.2% |
| Total equity and liabilities | 10/49 | €89,499 | €114,742 | +€25,243 | +28.2% |
| Equity | 10/15 | €26,799 | €35,772 | +€8,973 | +33.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,799 | €33,772 | +€8,973 | +36.2% |
| Distributable reserves | 133 | €24,799 | €33,772 | +€8,973 | +36.2% |
| Amounts payable | 17/49 | €62,700 | €78,970 | +€16,270 | +25.9% |
| Amounts payable after more than one year | 17 | €17,341 | €27,988 | +€10,647 | +61.4% |
| Financial debts | 170/4 | €17,341 | €27,988 | +€10,647 | +61.4% |
| Amounts payable within one year | 42/48 | €45,359 | €50,982 | +€5,623 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €19,851 | €27,398 | +€7,547 | +38.0% |
| Financial debts | 43 | - | €2,242 | +€2,242 | |
| Credit institutions | 430/8 | - | €2,242 | +€2,242 | |
| Trade debts | 44 | €6,784 | €904 | -€5,880 | -86.7% |
| Suppliers | 440/4 | €6,784 | €904 | -€5,880 | -86.7% |
| Taxes, remuneration and social security | 45 | €18,724 | €20,438 | +€1,714 | +9.2% |
| Taxes | 450/3 | €18,724 | €20,135 | +€1,411 | +7.5% |
| Remuneration and social security | 454/9 | €0 | €303 | +€303 | |
| Remuneration, social security and pensions | 62 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,123 | €16,035 | +€7,912 | +97.4% |
| Other operating charges | 640/8 | €2,269 | €2,765 | +€496 | +21.8% |
| Gross operating margin | 9900 | €44,089 | €44,186 | +€97 | +0.2% |
| Operating profit (loss) | 9901 | €33,697 | €25,119 | -€8,578 | -25.5% |
| Financial income | 75/76B | €0 | €778 | +€778 | +194,398% |
| Recurring financial income | 75 | €0 | €778 | +€778 | +194,398% |
| Financial charges | 65/66B | €13,416 | €12,963 | -€452 | -3.4% |
| Recurring financial charges | 65 | €2,209 | €2,986 | +€777 | +35.2% |
| Non-recurring financial charges | 66B | €11,207 | €9,977 | -€1,229 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €20,281 | €12,934 | -€7,348 | -36.2% |
| Income taxes | 67/77 | €6,119 | €3,961 | -€2,159 | -35.3% |
| Profit (loss) for the period | 9904 | €14,162 | €8,973 | -€5,189 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,162 | €8,973 | -€5,189 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.