BC Holding: 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 Holding
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€73,558
2024 · €576,330-€502,772
Equity
€5.9m
2024 · €5.8m+€73,558
Cash
€489,625
2024 · €377,272+€112,353
Balance sheet total
€5.9m
2024 · €5.8m+€81,219
Largest movements
Assets
- Cash +€112,353
up €112,353 (+29.8%), from €377,272 to €489,625
mainly Investment in fixed assets (net) (+€101,085) and Net result for the year (+€73,558)
- Financial fixed assets -€101,085
down €101,085 (-2.6%), from €4.0m to €3.9m
of which Other financial fixed assets: -€101,085
- Current investments +€85,167
up €85,167 (+5.9%), from €1.4m to €1.5m
Equity and liabilities
- Profit (loss) carried forward +€73,558
up €73,558 (+2.2%), from €3.3m to €3.4m
Income statement
- Financial income -€492,459
down €492,459 (-83.8%), from €587,917 to €95,458
- Services and other goods -€82,616
down €82,616 (-8.4%), from €987,546 to €904,930
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
€576,330
Staff costs
+€4,327
Other operating charges
-€152
Other operating items
+€23,741
Financial income
-€492,459
Financial charges
-€29,029
Taxes
-€9,200
Result 2025
€73,558
raises the resultlowers the resultnot broken down further in the accounts
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
+€96,435
Investment
+€15,918
Financing
€0
Cash 2024
€377,272
From operations (derived)
+€96,435
Net result for the year
+€73,558
Receivables within one year
+€14,697
Deferred charges and accrued income
+€519
Trade debts
+€7,661
Investment (derived)
+€15,918
Investment in fixed assets (net)
+€101,085
Current investments
-€85,167
Cash 2025
€489,625
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,848,196 | €5,929,415 | +€81,219 | +1.4% |
| Fixed assets | 21/28 | €3,953,848 | €3,852,763 | -€101,085 | -2.6% |
| Financial fixed assets | 28 | €3,953,848 | €3,852,763 | -€101,085 | -2.6% |
| Affiliated companies | 280/1 | €3,248,370 | €3,248,370 | = | 0.0% |
| Participating interests | 280 | €3,248,370 | €3,248,370 | = | 0.0% |
| Other financial fixed assets | 284/8 | €705,478 | €604,393 | -€101,085 | -14.3% |
| Amounts receivable and cash guarantees | 285/8 | €705,478 | €604,393 | -€101,085 | -14.3% |
| Current assets | 29/58 | €1,894,348 | €2,076,652 | +€182,304 | +9.6% |
| Amounts receivable within one year | 40/41 | €69,165 | €54,468 | -€14,697 | -21.2% |
| Trade receivables | 40 | €25,550 | €25,000 | -€550 | -2.2% |
| Other amounts receivable | 41 | €43,615 | €29,468 | -€14,147 | -32.4% |
| Current investments | 50/53 | €1,447,392 | €1,532,559 | +€85,167 | +5.9% |
| Other investments | 51/53 | €1,447,392 | €1,532,559 | +€85,167 | +5.9% |
| Cash at bank and in hand | 54/58 | €377,272 | €489,625 | +€112,353 | +29.8% |
| Deferred charges and accrued income | 490/1 | €519 | - | -€519 | |
| Total equity and liabilities | 10/49 | €5,848,196 | €5,929,415 | +€81,219 | +1.4% |
| Equity | 10/15 | €5,841,362 | €5,914,920 | +€73,558 | +1.3% |
| Contributions | 10/11 | €2,088,000 | €2,088,000 | = | 0.0% |
| Capital | 10 | €2,088,000 | €2,088,000 | = | 0.0% |
| Issued capital | 100 | €2,088,000 | €2,088,000 | = | 0.0% |
| Reserves | 13 | €433,800 | €433,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €433,800 | €433,800 | = | 0.0% |
| Legal reserve | 130 | €433,800 | €433,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,319,562 | €3,393,120 | +€73,558 | +2.2% |
| Amounts payable | 17/49 | €6,834 | €14,495 | +€7,661 | +112% |
| Amounts payable within one year | 42/48 | €6,834 | €14,495 | +€7,661 | +112% |
| Trade debts | 44 | €6,834 | €14,495 | +€7,661 | +112% |
| Suppliers | 440/4 | €6,834 | €14,495 | +€7,661 | +112% |
| Operating income | 70/76A | €1,043,875 | €985,000 | -€58,875 | -5.6% |
| Other operating income | 74 | €1,043,875 | €985,000 | -€58,875 | -5.6% |
| Operating charges | 60/66A | €993,184 | €906,393 | -€86,791 | -8.7% |
| Services and other goods | 61 | €987,546 | €904,930 | -€82,616 | -8.4% |
| Remuneration, social security and pensions | 62 | €4,327 | - | -€4,327 | |
| Other operating charges | 640/8 | €1,311 | €1,463 | +€152 | +11.6% |
| Operating profit (loss) | 9901 | €50,691 | €78,607 | +€27,916 | +55.1% |
| Financial income | 75/76B | €587,917 | €95,458 | -€492,459 | -83.8% |
| Recurring financial income | 75 | €587,917 | €95,458 | -€492,459 | -83.8% |
| Income from financial fixed assets | 750 | €523,776 | - | -€523,776 | |
| Income from current assets | 751 | €64,141 | €60,767 | -€3,374 | -5.3% |
| Other financial income | 752/9 | - | €34,691 | +€34,691 | |
| Financial charges | 65/66B | €43,493 | €72,522 | +€29,029 | +66.7% |
| Recurring financial charges | 65 | €43,493 | €72,522 | +€29,029 | +66.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €32,749 | €5,130 | -€27,619 | -84.3% |
| Other financial charges | 652/9 | €10,744 | €67,392 | +€56,648 | +527% |
| Profit (loss) for the period before taxes | 9903 | €595,115 | €101,543 | -€493,572 | -82.9% |
| Income taxes | 67/77 | €18,785 | €27,985 | +€9,200 | +49.0% |
| Taxes | 670/3 | €18,785 | €28,034 | +€9,249 | +49.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €49 | +€49 | |
| Profit (loss) for the period | 9904 | €576,330 | €73,558 | -€502,772 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €576,330 | €73,558 | -€502,772 | -87.2% |
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.