BC-LOCATION: 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-LOCATION
Largest movements
- Receivables within one year +€8,820
up €8,820 (+8.0%), from €109,653 to €118,473
of which Trade receivables: +€6,820
- Cash -€3,589
down €3,589 (-74.1%), from €4,847 to €1,258
mainly Receivables within one year (-€8,820) and Trade debts (-€4,110)
- Tax, wage and social debts +€6,396
up €6,396, from €0 to €6,396
of which Taxes: +€3,843
- Trade debts -€4,110
down €4,110 (-26.2%), from €15,715 to €11,605
- Reserves +€2,859
up €2,859 (+3.7%), from €77,184 to €80,043
- Staff costs +€14,537
up €14,537 (+27.5%), from €52,956 to €67,493
- Gross operating margin +€11,562
up €11,562 (+19.2%), from €60,251 to €71,813
- Taxes -€2,360
down €2,360 (-79.2%), from €2,980 to €620
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 | €114,499 | €119,730 | +€5,231 | +4.6% |
| Current assets | 29/58 | €114,499 | €119,730 | +€5,231 | +4.6% |
| Amounts receivable within one year | 40/41 | €109,653 | €118,473 | +€8,820 | +8.0% |
| Trade receivables | 40 | €102,653 | €109,473 | +€6,820 | +6.6% |
| Other amounts receivable | 41 | €7,000 | €9,000 | +€2,000 | +28.6% |
| Cash at bank and in hand | 54/58 | €4,847 | €1,258 | -€3,589 | -74.1% |
| Total equity and liabilities | 10/49 | €114,499 | €119,730 | +€5,231 | +4.6% |
| Equity | 10/15 | €95,784 | €98,643 | +€2,859 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,184 | €80,043 | +€2,859 | +3.7% |
| Distributable reserves | 133 | €77,184 | €80,043 | +€2,859 | +3.7% |
| Amounts payable | 17/49 | €18,715 | €21,087 | +€2,372 | +12.7% |
| Amounts payable within one year | 42/48 | €18,715 | €21,087 | +€2,372 | +12.7% |
| Trade debts | 44 | €15,715 | €11,605 | -€4,110 | -26.2% |
| Suppliers | 440/4 | €15,715 | €11,605 | -€4,110 | -26.2% |
| Taxes, remuneration and social security | 45 | €0 | €6,396 | +€6,396 | |
| Taxes | 450/3 | €0 | €3,843 | +€3,843 | |
| Remuneration and social security | 454/9 | €0 | €2,552 | +€2,552 | |
| Other amounts payable | 47/48 | €3,001 | €3,086 | +€85 | +2.8% |
| Remuneration, social security and pensions | 62 | €52,956 | €67,493 | +€14,537 | +27.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,251 | €71,813 | +€11,562 | +19.2% |
| Operating profit (loss) | 9901 | €6,907 | €3,920 | -€2,987 | -43.2% |
| Financial charges | 65/66B | €117 | €441 | +€323 | +275% |
| Recurring financial charges | 65 | €117 | €441 | +€323 | +275% |
| Profit (loss) for the period before taxes | 9903 | €6,790 | €3,479 | -€3,311 | -48.8% |
| Income taxes | 67/77 | €2,980 | €620 | -€2,360 | -79.2% |
| Profit (loss) for the period | 9904 | €3,809 | €2,859 | -€950 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,809 | €2,859 | -€950 | -24.9% |
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 26 October 2026 via checked.be.