BC-Man: what changed
Two fiscal 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-Man
Largest movements
- Receivables within one year -€14,533
down €14,533 (-40.6%), from €35,764 to €21,230
of which Trade receivables: -€14,533
- Tangible fixed assets -€774
no longer reported in 2025 (was €774)
- Cash -€545
down €545 (-80.4%), from €678 to €133
mainly Tax, wage and social debts (-€10,732) and Trade debts (-€3,040)
- Tax, wage and social debts -€10,732
down €10,732 (-72.7%), from €14,757 to €4,026
of which Remuneration and social security: -€7,841
- Trade debts -€3,040
down €3,040 (-36.6%), from €8,314 to €5,274
- Other debts -€1,721
down €1,721 (-20.3%), from €8,487 to €6,766
- Financial charges +€756
up €756 (+254.4%), from €297 to €1,053
- Other operating charges +€435
up €435 (+229.9%), from €189 to €625
- Taxes -€412
down €412 (-36.5%), from €1,130 to €718
- Gross operating margin -€170
down €170 (-4.9%), from €3,455 to €3,285
- Financial income -€108
down €108 (-91.5%), from €118 to €10
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.
Cash bridge derived
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 | €37,215 | €21,549 | -€15,667 | -42.1% |
| Fixed assets | 21/28 | €774 | - | -€774 | |
| Tangible fixed assets | 22/27 | €774 | - | -€774 | |
| Furniture and vehicles | 24 | €774 | - | -€774 | |
| Current assets | 29/58 | €36,442 | €21,549 | -€14,893 | -40.9% |
| Amounts receivable within one year | 40/41 | €35,764 | €21,230 | -€14,533 | -40.6% |
| Trade receivables | 40 | €23,905 | €9,372 | -€14,533 | -60.8% |
| Other amounts receivable | 41 | €11,858 | €11,858 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €678 | €133 | -€545 | -80.4% |
| Deferred charges and accrued income | 490/1 | - | €186 | +€186 | |
| Total equity and liabilities | 10/49 | €37,215 | €21,549 | -€15,667 | -42.1% |
| Equity | 10/15 | €5,358 | €5,484 | +€126 | +2.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €358 | €484 | +€126 | +35.3% |
| Amounts payable | 17/49 | €31,858 | €16,065 | -€15,793 | -49.6% |
| Amounts payable within one year | 42/48 | €31,558 | €16,065 | -€15,493 | -49.1% |
| Trade debts | 44 | €8,314 | €5,274 | -€3,040 | -36.6% |
| Suppliers | 440/4 | €8,314 | €5,274 | -€3,040 | -36.6% |
| Taxes, remuneration and social security | 45 | €14,757 | €4,026 | -€10,732 | -72.7% |
| Taxes | 450/3 | €6,916 | €4,026 | -€2,891 | -41.8% |
| Remuneration and social security | 454/9 | €7,841 | - | -€7,841 | |
| Other amounts payable | 47/48 | €8,487 | €6,766 | -€1,721 | -20.3% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €76 | - | -€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €774 | -€15 | -1.9% |
| Other operating charges | 640/8 | €189 | €625 | +€435 | +229.9% |
| Gross operating margin | 9900 | €3,455 | €3,285 | -€170 | -4.9% |
| Operating profit (loss) | 9901 | €2,401 | €1,887 | -€514 | -21.4% |
| Financial income | 75/76B | €118 | €10 | -€108 | -91.5% |
| Recurring financial income | 75 | €118 | €10 | -€108 | -91.5% |
| Financial charges | 65/66B | €297 | €1,053 | +€756 | +254.4% |
| Recurring financial charges | 65 | €297 | €1,053 | +€756 | +254.4% |
| Profit (loss) for the period before taxes | 9903 | €2,221 | €844 | -€1,378 | -62.0% |
| Income taxes | 67/77 | €1,130 | €718 | -€412 | -36.5% |
| Profit (loss) for the period | 9904 | €1,091 | €126 | -€965 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,091 | €126 | -€965 | -88.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.