BC ELEC: 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 ELEC
Largest movements
- Tangible fixed assets -€51,439
down €51,439 (-83.2%), from €61,805 to €10,366
of which Furniture and vehicles: -€50,454
- Cash -€27,686
down €27,686 (-59.4%), from €46,574 to €18,888
mainly Debts after one year (-€37,953) and Net result for the year (-€18,759)
- Receivables within one year -€2,117
down €2,117 (-14.7%), from €14,424 to €12,307
of which Other amounts receivable: -€2,851
- Stocks and contracts +€1,499
up €1,499 (+274%), from €547 to €2,046
- Debts after one year -€37,953
down €37,953 (-88.1%), from €43,060 to €5,107
- Profit (loss) carried forward -€18,759
down €18,759 (-47.8%), from €39,227 to €20,468
- Current portion of long-term debt -€10,586
down €10,586 (-66.4%), from €15,937 to €5,351
- Tax, wage and social debts -€4,385
down €4,385 (-47.1%), from €9,305 to €4,920
of which Taxes: -€4,385
- Trade debts -€4,066
no longer reported in 2025 (was €4,066)
- Gross operating margin -€34,624
down €34,624 (-71.1%), from €48,731 to €14,108
- Depreciation -€11,276
down €11,276 (-55.4%), from €20,359 to €9,082
- Staff costs +€8,258
new in 2025: €8,258
- Other operating charges +€7,166
up €7,166 (+186%), from €3,851 to €11,017
- Taxes -€5,107
down €5,107 (-96.3%), from €5,305 to €198
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 | €125,038 | €46,003 | -€79,035 | -63.2% |
| Fixed assets | 21/28 | €61,805 | €10,366 | -€51,439 | -83.2% |
| Tangible fixed assets | 22/27 | €61,805 | €10,366 | -€51,439 | -83.2% |
| Plant, machinery and equipment | 23 | €985 | - | -€985 | |
| Furniture and vehicles | 24 | €60,820 | €10,366 | -€50,454 | -83.0% |
| Current assets | 29/58 | €63,233 | €35,636 | -€27,596 | -43.6% |
| Stocks and contracts in progress | 3 | €547 | €2,046 | +€1,499 | +274% |
| Stocks | 30/36 | €547 | €2,046 | +€1,499 | +274% |
| Amounts receivable within one year | 40/41 | €14,424 | €12,307 | -€2,117 | -14.7% |
| Trade receivables | 40 | €7,559 | €8,292 | +€733 | +9.7% |
| Other amounts receivable | 41 | €6,866 | €4,015 | -€2,851 | -41.5% |
| Cash at bank and in hand | 54/58 | €46,574 | €18,888 | -€27,686 | -59.4% |
| Deferred charges and accrued income | 490/1 | €1,687 | €2,396 | +€709 | +42.0% |
| Total equity and liabilities | 10/49 | €125,038 | €46,003 | -€79,035 | -63.2% |
| Equity | 10/15 | €49,227 | €30,468 | -€18,759 | -38.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,227 | €20,468 | -€18,759 | -47.8% |
| Amounts payable | 17/49 | €75,811 | €15,534 | -€60,277 | -79.5% |
| Amounts payable after more than one year | 17 | €43,060 | €5,107 | -€37,953 | -88.1% |
| Financial debts | 170/4 | €43,060 | €5,107 | -€37,953 | -88.1% |
| Amounts payable within one year | 42/48 | €32,751 | €10,428 | -€22,324 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €15,937 | €5,351 | -€10,586 | -66.4% |
| Trade debts | 44 | €4,066 | - | -€4,066 | |
| Suppliers | 440/4 | €4,066 | - | -€4,066 | |
| Taxes, remuneration and social security | 45 | €9,305 | €4,920 | -€4,385 | -47.1% |
| Taxes | 450/3 | €7,305 | €2,920 | -€4,385 | -60.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,443 | €156 | -€3,286 | -95.5% |
| Remuneration, social security and pensions | 62 | - | €8,258 | +€8,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,359 | €9,082 | -€11,276 | -55.4% |
| Other operating charges | 640/8 | €3,851 | €11,017 | +€7,166 | +186% |
| Gross operating margin | 9900 | €48,731 | €14,108 | -€34,624 | -71.1% |
| Operating profit (loss) | 9901 | €24,522 | -€14,249 | -€38,771 | |
| Financial income | 75/76B | €4 | €20 | +€16 | +398% |
| Recurring financial income | 75 | €4 | €20 | +€16 | +398% |
| Financial charges | 65/66B | €3,630 | €4,331 | +€701 | +19.3% |
| Recurring financial charges | 65 | €3,630 | €4,331 | +€701 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €20,896 | -€18,561 | -€39,456 | |
| Income taxes | 67/77 | €5,305 | €198 | -€5,107 | -96.3% |
| Profit (loss) for the period | 9904 | €15,590 | -€18,759 | -€34,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,590 | -€18,759 | -€34,349 |
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 18 October 2026 via checked.be.