BC.KOM: 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.KOM
Largest movements
- Receivables within one year -€46,675
down €46,675 (-54.9%), from €84,948 to €38,274
of which Other amounts receivable: -€47,152
- Cash -€21,979
down €21,979 (-38.4%), from €57,275 to €35,296
mainly Investment in fixed assets (net) (-€60,457) and Net result for the year (-€36,940)
- Tangible fixed assets +€20,988
up €20,988 (+4.4%), from €472,520 to €493,508
of which Furniture and vehicles: +€15,331
- Profit (loss) carried forward -€36,940
down €36,940 (-1,019%), from -€3,626 to -€40,565
- Tax, wage and social debts -€11,804
down €11,804 (-67.3%), from €17,537 to €5,733
- Trade debts +€6,379
up €6,379 (+30.1%), from €21,159 to €27,537
- Gross operating margin -€34,142
down €34,142 (-76.7%), from €44,542 to €10,400
- Depreciation +€9,569
up €9,569 (+32.0%), from €29,900 to €39,469
- Taxes -€4,787
down €4,787 (-95.5%), from €5,011 to €224
- Financial charges -€4,565
down €4,565 (-33.5%), from €13,638 to €9,073
- Other operating charges -€1,278
down €1,278 (-52.5%), from €2,435 to €1,157
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 | €615,568 | €568,450 | -€47,118 | -7.7% |
| Fixed assets | 21/28 | €473,345 | €494,333 | +€20,988 | +4.4% |
| Tangible fixed assets | 22/27 | €472,520 | €493,508 | +€20,988 | +4.4% |
| Land and buildings | 22 | €405,961 | €407,063 | +€1,102 | +0.3% |
| Plant, machinery and equipment | 23 | - | €1,170 | +€1,170 | |
| Furniture and vehicles | 24 | €66,559 | €81,890 | +€15,331 | +23.0% |
| Assets under construction and advance payments | 27 | - | €3,386 | +€3,386 | |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €142,224 | €74,117 | -€68,106 | -47.9% |
| Amounts receivable within one year | 40/41 | €84,948 | €38,274 | -€46,675 | -54.9% |
| Trade receivables | 40 | €16,133 | €16,610 | +€478 | +3.0% |
| Other amounts receivable | 41 | €68,816 | €21,664 | -€47,152 | -68.5% |
| Cash at bank and in hand | 54/58 | €57,275 | €35,296 | -€21,979 | -38.4% |
| Deferred charges and accrued income | 490/1 | - | €548 | +€548 | |
| Total equity and liabilities | 10/49 | €615,568 | €568,450 | -€47,118 | -7.7% |
| Equity | 10/15 | €174,012 | €137,072 | -€36,940 | -21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,437 | €171,437 | = | 0.0% |
| Distributable reserves | 133 | €171,437 | €171,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,626 | -€40,565 | -€36,940 | -1,019% |
| Amounts payable | 17/49 | €441,556 | €431,378 | -€10,179 | -2.3% |
| Amounts payable after more than one year | 17 | €358,108 | €353,237 | -€4,871 | -1.4% |
| Financial debts | 170/4 | €358,108 | €353,237 | -€4,871 | -1.4% |
| Amounts payable within one year | 42/48 | €83,449 | €78,141 | -€5,308 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €44,753 | €44,871 | +€118 | +0.3% |
| Trade debts | 44 | €21,159 | €27,537 | +€6,379 | +30.1% |
| Suppliers | 440/4 | €21,159 | €27,537 | +€6,379 | +30.1% |
| Taxes, remuneration and social security | 45 | €17,537 | €5,733 | -€11,804 | -67.3% |
| Taxes | 450/3 | €17,537 | €5,733 | -€11,804 | -67.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,900 | €39,469 | +€9,569 | +32.0% |
| Other operating charges | 640/8 | €2,435 | €1,157 | -€1,278 | -52.5% |
| Gross operating margin | 9900 | €44,542 | €10,400 | -€34,142 | -76.7% |
| Operating profit (loss) | 9901 | €12,207 | -€30,225 | -€42,433 | |
| Financial income | 75/76B | €2,816 | €2,583 | -€233 | -8.3% |
| Recurring financial income | 75 | €2,816 | €2,583 | -€233 | -8.3% |
| Financial charges | 65/66B | €13,638 | €9,073 | -€4,565 | -33.5% |
| Recurring financial charges | 65 | €13,638 | €9,073 | -€4,565 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €1,385 | -€36,716 | -€38,101 | |
| Income taxes | 67/77 | €5,011 | €224 | -€4,787 | -95.5% |
| Profit (loss) for the period | 9904 | -€3,626 | -€36,940 | -€33,314 | -919% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,626 | -€36,940 | -€33,314 | -919% |
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 21 October 2026 via checked.be.