BC COMPTA: what changed
Two fiscal 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 COMPTA
Largest movements
- Cash +€42,043
up €42,043 (+67.3%), from €62,440 to €104,483
mainly Net result for the year (+€56,231) and Other debts (+€35,366)
- Receivables within one year +€20,480
up €20,480 (+43.3%), from €47,251 to €67,731
of which Trade receivables: +€20,479
- Tangible fixed assets +€2,103
up €2,103 (+200.8%), from €1,047 to €3,150
of which Plant, machinery and equipment: +€2,642
- Other debts +€35,366
up €35,366 (+7221.1%), from €490 to €35,856
- Profit (loss) carried forward +€21,231
up €21,231 (+38.2%), from €55,589 to €76,819
- Current portion of long-term debt +€15,000
new in 2025: €15,000
- Tax, wage and social debts -€7,895
down €7,895 (-39.7%), from €19,903 to €12,008
- Gross operating margin +€28,933
up €28,933 (+57.7%), from €50,156 to €79,089
- Taxes +€7,522
up €7,522 (+55.1%), from €13,649 to €21,171
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.
Cash bridge derived
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 | €110,738 | €175,363 | +€64,626 | +58.4% |
| Fixed assets | 21/28 | €1,047 | €3,150 | +€2,103 | +200.8% |
| Tangible fixed assets | 22/27 | €1,047 | €3,150 | +€2,103 | +200.8% |
| Plant, machinery and equipment | 23 | - | €2,642 | +€2,642 | |
| Furniture and vehicles | 24 | €1,047 | €508 | -€539 | -51.5% |
| Current assets | 29/58 | €109,691 | €172,213 | +€62,523 | +57.0% |
| Amounts receivable within one year | 40/41 | €47,251 | €67,731 | +€20,480 | +43.3% |
| Trade receivables | 40 | €47,251 | €67,729 | +€20,479 | +43.3% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €62,440 | €104,483 | +€42,043 | +67.3% |
| Total equity and liabilities | 10/49 | €110,738 | €175,363 | +€64,626 | +58.4% |
| Equity | 10/15 | €89,589 | €110,819 | +€21,231 | +23.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,589 | €76,819 | +€21,231 | +38.2% |
| Amounts payable | 17/49 | €21,149 | €64,544 | +€43,395 | +205.2% |
| Amounts payable within one year | 42/48 | €21,149 | €64,544 | +€43,395 | +205.2% |
| Current portion of amounts payable after more than one year | 42 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €756 | €1,680 | +€924 | +122.1% |
| Suppliers | 440/4 | €756 | €1,680 | +€924 | +122.1% |
| Taxes, remuneration and social security | 45 | €19,903 | €12,008 | -€7,895 | -39.7% |
| Taxes | 450/3 | €19,903 | €12,008 | -€7,895 | -39.7% |
| Other amounts payable | 47/48 | €490 | €35,856 | +€35,366 | +7221.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €716 | +€226 | +46.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €201 | €376 | +€175 | +86.9% |
| Gross operating margin | 9900 | €50,156 | €79,089 | +€28,933 | +57.7% |
| Operating profit (loss) | 9901 | €49,078 | €77,598 | +€28,520 | +58.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.4% |
| Financial charges | 65/66B | €390 | €196 | -€194 | -49.7% |
| Recurring financial charges | 65 | €390 | €196 | -€194 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €48,689 | €77,402 | +€28,713 | +59.0% |
| Income taxes | 67/77 | €13,649 | €21,171 | +€7,522 | +55.1% |
| Profit (loss) for the period | 9904 | €35,040 | €56,231 | +€21,191 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,040 | €56,231 | +€21,191 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.