BC Châssis: 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 Châssis
Largest movements
- Receivables within one year -€21,458
down €21,458 (-38.8%), from €55,358 to €33,900
of which Trade receivables: -€16,675
- Cash +€17,142
up €17,142 (+117%), from €14,692 to €31,835
mainly Receivables within one year (+€21,458) and Other debts (+€7,196)
- Deferred charges and accrued income +€2,609
up €2,609 (+423%), from €616 to €3,225
- Tangible fixed assets -€1,725
down €1,725 (-34.4%), from €5,015 to €3,290
- Reserves -€9,000
no longer reported in 2025 (was €9,000)
- Tax, wage and social debts -€8,383
down €8,383 (-55.5%), from €15,106 to €6,723
of which Remuneration and social security: -€6,748
- Other debts +€7,196
up €7,196 (+184%), from €3,902 to €11,099
- Profit (loss) carried forward +€4,461
up €4,461, from -€32 to €4,429
- Trade debts +€2,293
up €2,293 (+7.9%), from €29,105 to €31,399
- Gross operating margin +€43,762
up €43,762 (+57.7%), from €75,799 to €119,561
- Staff costs +€40,302
up €40,302 (+62.0%), from €65,023 to €105,325
- Depreciation +€1,565
up €1,565 (+976%), from €160 to €1,725
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 | €75,681 | €72,249 | -€3,432 | -4.5% |
| Fixed assets | 21/28 | €5,015 | €3,290 | -€1,725 | -34.4% |
| Tangible fixed assets | 22/27 | €5,015 | €3,290 | -€1,725 | -34.4% |
| Furniture and vehicles | 24 | €5,015 | €3,290 | -€1,725 | -34.4% |
| Current assets | 29/58 | €70,667 | €68,959 | -€1,707 | -2.4% |
| Amounts receivable within one year | 40/41 | €55,358 | €33,900 | -€21,458 | -38.8% |
| Trade receivables | 40 | €48,775 | €32,100 | -€16,675 | -34.2% |
| Other amounts receivable | 41 | €6,583 | €1,800 | -€4,783 | -72.7% |
| Cash at bank and in hand | 54/58 | €14,692 | €31,835 | +€17,142 | +117% |
| Deferred charges and accrued income | 490/1 | €616 | €3,225 | +€2,609 | +423% |
| Total equity and liabilities | 10/49 | €75,681 | €72,249 | -€3,432 | -4.5% |
| Equity | 10/15 | €27,568 | €23,029 | -€4,539 | -16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,000 | - | -€9,000 | |
| Distributable reserves | 133 | €9,000 | - | -€9,000 | |
| Profit (loss) carried forward | 14 | -€32 | €4,429 | +€4,461 | |
| Amounts payable | 17/49 | €48,113 | €49,220 | +€1,107 | +2.3% |
| Amounts payable within one year | 42/48 | €48,113 | €49,220 | +€1,107 | +2.3% |
| Trade debts | 44 | €29,105 | €31,399 | +€2,293 | +7.9% |
| Suppliers | 440/4 | €29,105 | €31,399 | +€2,293 | +7.9% |
| Taxes, remuneration and social security | 45 | €15,106 | €6,723 | -€8,383 | -55.5% |
| Taxes | 450/3 | €7,934 | €6,299 | -€1,635 | -20.6% |
| Remuneration and social security | 454/9 | €7,171 | €424 | -€6,748 | -94.1% |
| Other amounts payable | 47/48 | €3,902 | €11,099 | +€7,196 | +184% |
| Remuneration, social security and pensions | 62 | €65,023 | €105,325 | +€40,302 | +62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €1,725 | +€1,565 | +976% |
| Other operating charges | 640/8 | €1,703 | €1,518 | -€186 | -10.9% |
| Non-recurring operating charges | 66A | €176 | - | -€176 | |
| Gross operating margin | 9900 | €75,799 | €119,561 | +€43,762 | +57.7% |
| Operating profit (loss) | 9901 | €8,737 | €10,994 | +€2,257 | +25.8% |
| Financial income | 75/76B | €25 | €40 | +€15 | +58.2% |
| Recurring financial income | 75 | €25 | €40 | +€15 | +58.2% |
| Financial charges | 65/66B | €346 | €723 | +€377 | +109% |
| Recurring financial charges | 65 | €346 | €723 | +€377 | +109% |
| Profit (loss) for the period before taxes | 9903 | €8,416 | €10,310 | +€1,895 | +22.5% |
| Income taxes | 67/77 | €4,921 | €5,849 | +€928 | +18.9% |
| Profit (loss) for the period | 9904 | €3,494 | €4,461 | +€967 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,494 | €4,461 | +€967 | +27.7% |
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 14 October 2026 via checked.be.