BC Limoges: 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 Limoges
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+453%), from €282,863 to €1.6m
of which Other amounts receivable: +€650,791
- Receivables after one year -€610,600
down €610,600 (-46.8%), from €1.3m to €695,000
- Tangible fixed assets -€466,001
down €466,001 (-29.5%), from €1.6m to €1.1m
- Trade debts +€200,944
up €200,944 (+45.6%), from €441,053 to €641,997
- Debts after one year -€180,865
down €180,865 (-8.8%), from €2.0m to €1.9m
of which Financial debts: -€2.0m
- Profit (loss) carried forward +€104,457
up €104,457 (+24.4%), from €427,482 to €531,939
- Provisions +€95,721
new in 2025: €95,721
- Current portion of long-term debt -€61,701
no longer reported in 2025 (was €61,701)
- Gross operating margin +€176,188
up €176,188 (+87.1%), from €202,352 to €378,540
- Depreciation -€76,964
down €76,964 (-81.9%), from €93,922 to €16,958
- Other operating charges +€55,459
up €55,459 (+323%), from €17,179 to €72,639
- Taxes +€16,325
up €16,325, from -€1,025 to €15,300
- Staff costs +€7,718
up €7,718 (+9.4%), from €82,169 to €89,887
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 | €3,236,469 | €3,392,690 | +€156,221 | +4.8% |
| Fixed assets | 21/28 | €1,583,083 | €1,111,869 | -€471,214 | -29.8% |
| Intangible fixed assets | 21 | €5,247 | - | -€5,247 | |
| Tangible fixed assets | 22/27 | €1,577,637 | €1,111,636 | -€466,001 | -29.5% |
| Land and buildings | 22 | €124,622 | €46,042 | -€78,580 | -63.1% |
| Plant, machinery and equipment | 23 | €48,159 | - | -€48,159 | |
| Furniture and vehicles | 24 | €139,372 | - | -€139,372 | |
| Assets under construction and advance payments | 27 | €1,265,483 | €1,065,594 | -€199,889 | -15.8% |
| Financial fixed assets | 28 | €199 | €233 | +€33 | +16.8% |
| Current assets | 29/58 | €1,653,387 | €2,280,821 | +€627,435 | +37.9% |
| Amounts receivable after more than one year | 29 | €1,305,600 | €695,000 | -€610,600 | -46.8% |
| Other amounts receivable | 291 | €1,305,600 | €695,000 | -€610,600 | -46.8% |
| Stocks and contracts in progress | 3 | €41,520 | €8,790 | -€32,730 | -78.8% |
| Contracts in progress | 37 | €41,520 | €8,790 | -€32,730 | -78.8% |
| Amounts receivable within one year | 40/41 | €282,863 | €1,563,932 | +€1.3m | +453% |
| Trade receivables | 40 | €282,683 | €912,960 | +€630,277 | +223% |
| Other amounts receivable | 41 | €181 | €650,972 | +€650,791 | +359,931% |
| Cash at bank and in hand | 54/58 | €23,403 | €13,100 | -€10,303 | -44.0% |
| Total equity and liabilities | 10/49 | €3,236,469 | €3,392,690 | +€156,221 | +4.8% |
| Equity | 10/15 | €559,782 | €664,239 | +€104,457 | +18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,700 | €113,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €111,840 | €111,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,482 | €531,939 | +€104,457 | +24.4% |
| Provisions and deferred taxes | 16 | - | €95,721 | +€95,721 | |
| Deferred taxes | 168 | - | €95,721 | +€95,721 | |
| Amounts payable | 17/49 | €2,676,688 | €2,632,730 | -€43,957 | -1.6% |
| Amounts payable after more than one year | 17 | €2,043,827 | €1,862,961 | -€180,865 | -8.8% |
| Financial debts | 170/4 | €2,043,827 | - | -€2.0m | |
| Other amounts payable | 178/9 | - | €1,862,961 | +€1.9m | |
| Amounts payable within one year | 42/48 | €632,861 | €769,769 | +€136,908 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €61,701 | - | -€61,701 | |
| Trade debts | 44 | €441,053 | €641,997 | +€200,944 | +45.6% |
| Suppliers | 440/4 | €441,053 | €641,997 | +€200,944 | +45.6% |
| Taxes, remuneration and social security | 45 | €13,719 | €30,381 | +€16,663 | +121% |
| Taxes | 450/3 | - | €15,300 | +€15,300 | |
| Remuneration and social security | 454/9 | €13,719 | €15,081 | +€1,363 | +9.9% |
| Other amounts payable | 47/48 | €116,388 | €97,391 | -€18,998 | -16.3% |
| Remuneration, social security and pensions | 62 | €82,169 | €89,887 | +€7,718 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,922 | €16,958 | -€76,964 | -81.9% |
| Other operating charges | 640/8 | €17,179 | €72,639 | +€55,459 | +323% |
| Gross operating margin | 9900 | €202,352 | €378,540 | +€176,188 | +87.1% |
| Operating profit (loss) | 9901 | €9,081 | €199,055 | +€189,974 | +2,092% |
| Financial charges | 65/66B | €74,051 | €79,298 | +€5,247 | +7.1% |
| Recurring financial charges | 65 | €74,051 | €79,298 | +€5,247 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€64,970 | €119,757 | +€184,727 | |
| Income taxes | 67/77 | -€1,025 | €15,300 | +€16,325 | |
| Profit (loss) for the period | 9904 | -€63,944 | €104,457 | +€168,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,944 | €104,457 | +€168,402 |
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 27 October 2026 via checked.be.