BC Hefschier: 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 Hefschier
Largest movements
- Receivables within one year +€7,084
up €7,084 (+1.9%), from €380,011 to €387,096
- Other debts +€4,655
up €4,655 (+1.2%), from €380,100 to €384,755
- Accrued charges and deferred income +€4,114
up €4,114 (+116%), from €3,561 to €7,675
- Financial charges +€4,114
up €4,114 (+116%), from €3,561 to €7,675
- Financial income +€4,088
up €4,088 (+117%), from €3,502 to €7,590
- Gross operating margin +€1,970
up €1,970 (+65.5%), from -€3,006 to -€1,036
- Other operating charges -€36
down €36 (-6.3%), from €563 to €528
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 | €380,608 | €387,385 | +€6,777 | +1.8% |
| Formation expenses | 20 | €534 | €190 | -€344 | -64.3% |
| Current assets | 29/58 | €380,074 | €387,195 | +€7,121 | +1.9% |
| Amounts receivable within one year | 40/41 | €380,011 | €387,096 | +€7,084 | +1.9% |
| Other amounts receivable | 41 | €380,011 | €387,096 | +€7,084 | +1.9% |
| Cash at bank and in hand | 54/58 | €63 | €99 | +€36 | +57.6% |
| Total equity and liabilities | 10/49 | €380,608 | €387,385 | +€6,777 | +1.8% |
| Equity | 10/15 | -€3,053 | -€5,045 | -€1,992 | -65.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,053 | -€7,045 | -€1,992 | -39.4% |
| Amounts payable | 17/49 | €383,661 | €392,430 | +€8,769 | +2.3% |
| Amounts payable within one year | 42/48 | €380,100 | €384,755 | +€4,655 | +1.2% |
| Other amounts payable | 47/48 | €380,100 | €384,755 | +€4,655 | +1.2% |
| Accrued charges and deferred income | 492/3 | €3,561 | €7,675 | +€4,114 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €344 | = | 0.0% |
| Other operating charges | 640/8 | €563 | €528 | -€36 | -6.3% |
| Gross operating margin | 9900 | -€3,006 | -€1,036 | +€1,970 | +65.5% |
| Operating profit (loss) | 9901 | -€3,913 | -€1,907 | +€2,006 | +51.3% |
| Financial income | 75/76B | €3,502 | €7,590 | +€4,088 | +117% |
| Recurring financial income | 75 | €3,502 | €7,590 | +€4,088 | +117% |
| Financial charges | 65/66B | €3,561 | €7,675 | +€4,114 | +116% |
| Recurring financial charges | 65 | €3,561 | €7,675 | +€4,114 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€3,972 | -€1,992 | +€1,980 | +49.9% |
| Profit (loss) for the period | 9904 | -€3,972 | -€1,992 | +€1,980 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,972 | -€1,992 | +€1,980 | +49.9% |
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 28 October 2026 via checked.be.