BC CHASSIS: 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 CHASSIS
Largest movements
- Tangible fixed assets -€20,357
down €20,357 (-42.7%), from €47,705 to €27,349
of which Furniture and vehicles: -€13,237
- Cash +€9,009
up €9,009 (+86.7%), from €10,389 to €19,397
mainly Depreciation (+€21,225) and Net result for the year (+€6,959)
- Deferred charges and accrued income -€1,468
down €1,468 (-58.8%), from €2,497 to €1,029
- Receivables within one year -€1,183
down €1,183 (-2.3%), from €52,038 to €50,855
of which Trade receivables: -€4,991
- Debts after one year -€10,869
down €10,869 (-53.2%), from €20,433 to €9,564
- Profit (loss) carried forward +€6,959
up €6,959 (+16.9%), from €41,080 to €48,038
- Trade debts -€5,858
down €5,858 (-31.6%), from €18,532 to €12,674
- Current portion of long-term debt -€2,562
down €2,562 (-19.1%), from €13,431 to €10,869
- Tax, wage and social debts -€2,507
down €2,507 (-28.1%), from €8,918 to €6,411
of which Remuneration and social security: -€1,416
- Gross operating margin +€15,522
up €15,522 (+21.6%), from €71,731 to €87,253
- Taxes +€3,597
up €3,597 (+663%), from €543 to €4,140
- Other operating charges -€1,627
down €1,627 (-53.7%), from €3,030 to €1,403
- Depreciation +€1,334
up €1,334 (+6.7%), from €19,891 to €21,225
- Staff costs +€1,310
up €1,310 (+2.9%), from €44,867 to €46,177
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 | €112,629 | €98,629 | -€13,999 | -12.4% |
| Fixed assets | 21/28 | €47,705 | €27,349 | -€20,357 | -42.7% |
| Tangible fixed assets | 22/27 | €47,705 | €27,349 | -€20,357 | -42.7% |
| Plant, machinery and equipment | 23 | €1,217 | €916 | -€302 | -24.8% |
| Furniture and vehicles | 24 | €33,832 | €20,595 | -€13,237 | -39.1% |
| Leasing and similar rights | 25 | €12,656 | €5,838 | -€6,818 | -53.9% |
| Current assets | 29/58 | €64,924 | €71,281 | +€6,357 | +9.8% |
| Amounts receivable within one year | 40/41 | €52,038 | €50,855 | -€1,183 | -2.3% |
| Trade receivables | 40 | €39,990 | €34,999 | -€4,991 | -12.5% |
| Other amounts receivable | 41 | €12,048 | €15,856 | +€3,808 | +31.6% |
| Cash at bank and in hand | 54/58 | €10,389 | €19,397 | +€9,009 | +86.7% |
| Deferred charges and accrued income | 490/1 | €2,497 | €1,029 | -€1,468 | -58.8% |
| Total equity and liabilities | 10/49 | €112,629 | €98,629 | -€13,999 | -12.4% |
| Equity | 10/15 | €43,880 | €50,838 | +€6,959 | +15.9% |
| Contributions | 10/11 | €2,800 | €2,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,080 | €48,038 | +€6,959 | +16.9% |
| Amounts payable | 17/49 | €68,749 | €47,791 | -€20,958 | -30.5% |
| Amounts payable after more than one year | 17 | €20,433 | €9,564 | -€10,869 | -53.2% |
| Financial debts | 170/4 | €20,433 | €9,564 | -€10,869 | -53.2% |
| Amounts payable within one year | 42/48 | €48,316 | €38,227 | -€10,089 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €13,431 | €10,869 | -€2,562 | -19.1% |
| Financial debts | 43 | €3,333 | €3,333 | +€0 | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | +€0 | 0.0% |
| Trade debts | 44 | €18,532 | €12,674 | -€5,858 | -31.6% |
| Suppliers | 440/4 | €18,532 | €12,674 | -€5,858 | -31.6% |
| Taxes, remuneration and social security | 45 | €8,918 | €6,411 | -€2,507 | -28.1% |
| Taxes | 450/3 | €6,533 | €5,441 | -€1,091 | -16.7% |
| Remuneration and social security | 454/9 | €2,386 | €970 | -€1,416 | -59.3% |
| Other amounts payable | 47/48 | €4,101 | €4,939 | +€838 | +20.4% |
| Remuneration, social security and pensions | 62 | €44,867 | €46,177 | +€1,310 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,891 | €21,225 | +€1,334 | +6.7% |
| Other operating charges | 640/8 | €3,030 | €1,403 | -€1,627 | -53.7% |
| Non-recurring operating charges | 66A | €60 | €4,931 | +€4,871 | +8,118% |
| Gross operating margin | 9900 | €71,731 | €87,253 | +€15,522 | +21.6% |
| Operating profit (loss) | 9901 | €3,883 | €13,518 | +€9,635 | +248% |
| Financial charges | 65/66B | €2,059 | €2,420 | +€361 | +17.5% |
| Recurring financial charges | 65 | €2,059 | €2,420 | +€361 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €1,824 | €11,098 | +€9,274 | +508% |
| Income taxes | 67/77 | €543 | €4,140 | +€3,597 | +663% |
| Profit (loss) for the period | 9904 | €1,282 | €6,959 | +€5,677 | +443% |
| Profit (loss) for the period to be appropriated | 9905 | €1,282 | €6,959 | +€5,677 | +443% |
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.