BC Construct: 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 Construct
Largest movements
- Tangible fixed assets -€88,436
down €88,436 (-28.1%), from €314,246 to €225,810
of which Plant, machinery and equipment: -€69,957
- Cash -€37,781
down €37,781 (-41.9%), from €90,120 to €52,339
mainly Debts after one year (-€60,357) and Trade debts (-€36,617)
- Receivables within one year -€23,799
down €23,799 (-10.9%), from €219,303 to €195,504
of which Other amounts receivable: -€13,821
- Stocks and contracts +€9,001
up €9,001 (+33.3%), from €27,050 to €36,051
- Debts after one year -€60,357
down €60,357 (-74.9%), from €80,625 to €20,268
- Trade debts -€36,617
down €36,617 (-17.1%), from €214,219 to €177,602
- Other debts -€36,176
down €36,176 (-30.0%), from €120,521 to €84,345
- Gross operating margin -€13,083
down €13,083 (-11.2%), from €116,998 to €103,916
- Staff costs -€8,876
no longer reported in 2025 (was €8,876)
- Financial charges -€1,457
down €1,457 (-33.8%), from €4,313 to €2,856
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 | €650,718 | €509,703 | -€141,015 | -21.7% |
| Fixed assets | 21/28 | €314,246 | €225,810 | -€88,436 | -28.1% |
| Tangible fixed assets | 22/27 | €314,246 | €225,810 | -€88,436 | -28.1% |
| Plant, machinery and equipment | 23 | €202,642 | €132,685 | -€69,957 | -34.5% |
| Furniture and vehicles | 24 | €111,604 | €93,124 | -€18,479 | -16.6% |
| Current assets | 29/58 | €336,472 | €283,893 | -€52,579 | -15.6% |
| Stocks and contracts in progress | 3 | €27,050 | €36,051 | +€9,001 | +33.3% |
| Stocks | 30/36 | €27,050 | €36,051 | +€9,001 | +33.3% |
| Amounts receivable within one year | 40/41 | €219,303 | €195,504 | -€23,799 | -10.9% |
| Trade receivables | 40 | €203,278 | €193,300 | -€9,978 | -4.9% |
| Other amounts receivable | 41 | €16,024 | €2,203 | -€13,821 | -86.3% |
| Cash at bank and in hand | 54/58 | €90,120 | €52,339 | -€37,781 | -41.9% |
| Total equity and liabilities | 10/49 | €650,718 | €509,703 | -€141,015 | -21.7% |
| Equity | 10/15 | €161,462 | €161,844 | +€383 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,862 | €143,244 | +€383 | +0.3% |
| Distributable reserves | 133 | €142,862 | €143,244 | +€383 | +0.3% |
| Amounts payable | 17/49 | €489,256 | €347,859 | -€141,398 | -28.9% |
| Amounts payable after more than one year | 17 | €80,625 | €20,268 | -€60,357 | -74.9% |
| Financial debts | 170/4 | €80,625 | €20,268 | -€60,357 | -74.9% |
| Amounts payable within one year | 42/48 | €407,625 | €327,591 | -€80,035 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €60,357 | €60,357 | = | 0.0% |
| Trade debts | 44 | €214,219 | €177,602 | -€36,617 | -17.1% |
| Suppliers | 440/4 | €214,219 | €177,602 | -€36,617 | -17.1% |
| Advances received on contracts in progress | 46 | €2,814 | - | -€2,814 | |
| Taxes, remuneration and social security | 45 | €9,714 | €5,286 | -€4,428 | -45.6% |
| Taxes | 450/3 | €908 | €156 | -€753 | -82.9% |
| Remuneration and social security | 454/9 | €8,805 | €5,130 | -€3,675 | -41.7% |
| Other amounts payable | 47/48 | €120,521 | €84,345 | -€36,176 | -30.0% |
| Accrued charges and deferred income | 492/3 | €1,006 | - | -€1,006 | |
| Remuneration, social security and pensions | 62 | €8,876 | - | -€8,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,814 | €101,645 | +€831 | +0.8% |
| Other operating charges | 640/8 | €1,220 | €1,261 | +€41 | +3.3% |
| Gross operating margin | 9900 | €116,998 | €103,916 | -€13,083 | -11.2% |
| Operating profit (loss) | 9901 | €6,088 | €1,010 | -€5,078 | -83.4% |
| Financial income | 75/76B | €1,412 | €2,385 | +€973 | +68.9% |
| Recurring financial income | 75 | €1,412 | €2,385 | +€973 | +68.9% |
| Financial charges | 65/66B | €4,313 | €2,856 | -€1,457 | -33.8% |
| Recurring financial charges | 65 | €4,313 | €2,856 | -€1,457 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €3,187 | €538 | -€2,649 | -83.1% |
| Income taxes | 67/77 | €908 | €156 | -€753 | -82.9% |
| Profit (loss) for the period | 9904 | €2,279 | €383 | -€1,896 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,279 | €383 | -€1,896 | -83.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.