BC GUILLEMINS: 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.
What changed
BC GUILLEMINS
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€21,687
2024 · -€48,630+€26,943
Equity
€539,183
2024 · €578,240-€39,057
Cash
€1,593
2024 · €8,140-€6,548
Balance sheet total
€2.2m
2024 · €2.4m-€176,558
Largest movements
Assets
- Tangible fixed assets -€154,703
down €154,703 (-6.7%), from €2.3m to €2.1m
of which Land and buildings: -€147,156
Equity and liabilities
- Debts after one year -€185,513
down €185,513 (-24.1%), from €769,076 to €583,563
of which Financial debts: -€187,500
- Trade debts +€27,751
up €27,751 (+34.2%), from €81,026 to €108,777
Income statement
- Depreciation -€10,367
down €10,367 (-6.3%), from €165,070 to €154,703
- Financial charges -€9,804
down €9,804 (-13.3%), from €73,514 to €63,709
- Gross operating margin +€3,818
up €3,818 (+1.5%), from €251,117 to €254,935
- Write-downs -€3,298
down €3,298, from €2,283 to -€1,016
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.
Result 2024
-€48,630
Gross operating margin
+€3,818
Staff costs
-€13
Depreciation
+€10,367
Write-downs
+€3,298
Other operating charges
-€262
Financial income
-€70
Financial charges
+€9,804
Result 2025
-€21,687
raises the resultlowers the result
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.
From operations
+€192,835
Investment
€0
Financing
-€199,383
Cash 2024
€8,140
From operations (derived)
+€192,835
Net result for the year
-€21,687
Depreciation
+€154,703
Receivables within one year
+€15,307
Trade debts
+€27,751
Tax, wage and social debts
-€5,544
Other debts
+€20,485
Accrued charges and deferred income
+€1,820
Financing
-€199,383
Debts after one year
-€185,513
Short-term financial debts
+€3,500
Contributions, distributions and other
-€17,370
Cash 2025
€1,593
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,368,257 | €2,191,700 | -€176,558 | -7.5% |
| Fixed assets | 21/28 | €2,295,341 | €2,140,637 | -€154,703 | -6.7% |
| Tangible fixed assets | 22/27 | €2,295,291 | €2,140,587 | -€154,703 | -6.7% |
| Land and buildings | 22 | €2,277,157 | €2,130,001 | -€147,156 | -6.5% |
| Furniture and vehicles | 24 | €18,134 | €10,586 | -€7,547 | -41.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €72,917 | €51,062 | -€21,854 | -30.0% |
| Amounts receivable within one year | 40/41 | €64,666 | €49,360 | -€15,307 | -23.7% |
| Trade receivables | 40 | €64,666 | €49,360 | -€15,307 | -23.7% |
| Cash at bank and in hand | 54/58 | €8,140 | €1,593 | -€6,548 | -80.4% |
| Deferred charges and accrued income | 490/1 | €110 | €110 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,368,257 | €2,191,700 | -€176,558 | -7.5% |
| Equity | 10/15 | €578,240 | €539,183 | -€39,057 | -6.8% |
| Contributions | 10/11 | €149,000 | €149,000 | = | 0.0% |
| Capital | 10 | €149,000 | €149,000 | = | 0.0% |
| Issued capital | 100 | €149,000 | €149,000 | = | 0.0% |
| Reserves | 13 | €14,900 | €14,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,900 | €14,900 | = | 0.0% |
| Legal reserve | 130 | €14,900 | €14,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,531 | €96,844 | -€21,687 | -18.3% |
| Investment grants | 15 | €295,808 | €278,438 | -€17,370 | -5.9% |
| Amounts payable | 17/49 | €1,790,018 | €1,652,517 | -€137,501 | -7.7% |
| Amounts payable after more than one year | 17 | €769,076 | €583,563 | -€185,513 | -24.1% |
| Financial debts | 170/4 | €765,625 | €578,125 | -€187,500 | -24.5% |
| Other amounts payable | 178/9 | €3,451 | €5,438 | +€1,987 | +57.6% |
| Amounts payable within one year | 42/48 | €982,255 | €1,028,447 | +€46,192 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €187,500 | €187,500 | = | 0.0% |
| Financial debts | 43 | €21,000 | €24,500 | +€3,500 | +16.7% |
| Credit institutions | 430/8 | €21,000 | €24,500 | +€3,500 | +16.7% |
| Trade debts | 44 | €81,026 | €108,777 | +€27,751 | +34.2% |
| Suppliers | 440/4 | €81,026 | €108,777 | +€27,751 | +34.2% |
| Taxes, remuneration and social security | 45 | €34,443 | €28,900 | -€5,544 | -16.1% |
| Taxes | 450/3 | €24,386 | €20,037 | -€4,350 | -17.8% |
| Remuneration and social security | 454/9 | €10,057 | €8,863 | -€1,194 | -11.9% |
| Other amounts payable | 47/48 | €658,285 | €678,770 | +€20,485 | +3.1% |
| Accrued charges and deferred income | 492/3 | €38,687 | €40,507 | +€1,820 | +4.7% |
| Remuneration, social security and pensions | 62 | €71,602 | €71,615 | +€13 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,070 | €154,703 | -€10,367 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,283 | -€1,016 | -€3,298 | |
| Other operating charges | 640/8 | €4,718 | €4,980 | +€262 | +5.6% |
| Gross operating margin | 9900 | €251,117 | €254,935 | +€3,818 | +1.5% |
| Operating profit (loss) | 9901 | €7,444 | €24,652 | +€17,208 | +231% |
| Financial income | 75/76B | €17,440 | €17,370 | -€70 | -0.4% |
| Recurring financial income | 75 | €17,440 | €17,370 | -€70 | -0.4% |
| Financial charges | 65/66B | €73,514 | €63,709 | -€9,804 | -13.3% |
| Recurring financial charges | 65 | €73,514 | €63,709 | -€9,804 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€48,630 | -€21,687 | +€26,943 | +55.4% |
| Profit (loss) for the period | 9904 | -€48,630 | -€21,687 | +€26,943 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,630 | -€21,687 | +€26,943 | +55.4% |
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.