BC Management Services: 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 Management Services
Largest movements
- Receivables within one year +€602,745
up €602,745 (+317%), from €189,983 to €792,728
of which Other amounts receivable: +€683,992
- Tangible fixed assets -€371,748
down €371,748 (-93.6%), from €397,146 to €25,398
of which Assets under construction and advance payments: -€364,467
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Financial fixed assets +€15,000
up €15,000 (+833%), from €1,800 to €16,800
- Cash +€10,187
up €10,187 (+241%), from €4,235 to €14,422
mainly Trade debts (+€552,015) and Debts after one year (+€449,881)
- Profit (loss) carried forward -€900,204
down €900,204 (-110%), from -€821,555 to -€1.7m
- Trade debts +€552,015
up €552,015 (+98.2%), from €562,059 to €1.1m
- Debts after one year +€449,881
up €449,881 (+225%), from €200,000 to €649,881
- Tax, wage and social debts +€87,018
up €87,018 (+443%), from €19,660 to €106,678
of which Taxes: +€90,248
- Advances received +€12,955
new in 2025: €12,955
- Purchases and services +€217,275
up €217,275 (+24.3%), from €894,121 to €1.1m
- Turnover +€173,223
up €173,223 (+56.1%), from €308,604 to €481,827
- Other operating charges +€100,146
up €100,146 (+15,896%), from €630 to €100,776
- Staff costs +€53,801
up €53,801 (+51.1%), from €105,245 to €159,046
- Gross operating margin -€41,251
down €41,251 (-7.1%), from -€578,355 to -€619,606
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 | €643,164 | €849,829 | +€206,665 | +32.1% |
| Fixed assets | 21/28 | €398,946 | €42,198 | -€356,748 | -89.4% |
| Tangible fixed assets | 22/27 | €397,146 | €25,398 | -€371,748 | -93.6% |
| Plant, machinery and equipment | 23 | €23,218 | €19,729 | -€3,489 | -15.0% |
| Furniture and vehicles | 24 | €9,461 | €5,669 | -€3,792 | -40.1% |
| Assets under construction and advance payments | 27 | €364,467 | - | -€364,467 | |
| Financial fixed assets | 28 | €1,800 | €16,800 | +€15,000 | +833% |
| Current assets | 29/58 | €244,218 | €807,631 | +€563,413 | +231% |
| Amounts receivable within one year | 40/41 | €189,983 | €792,728 | +€602,745 | +317% |
| Trade receivables | 40 | €108,045 | €26,798 | -€81,247 | -75.2% |
| Other amounts receivable | 41 | €81,938 | €765,930 | +€683,992 | +835% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €4,235 | €14,422 | +€10,187 | +241% |
| Deferred charges and accrued income | 490/1 | - | €481 | +€481 | |
| Total equity and liabilities | 10/49 | €643,164 | €849,829 | +€206,665 | +32.1% |
| Equity | 10/15 | -€151,555 | -€1,051,759 | -€900,204 | -594% |
| Contributions | 10/11 | €670,000 | €670,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€821,555 | -€1,721,759 | -€900,204 | -110% |
| Amounts payable | 17/49 | €794,719 | €1,901,588 | +€1.1m | +139% |
| Amounts payable after more than one year | 17 | €200,000 | €649,881 | +€449,881 | +225% |
| Other amounts payable | 178/9 | €200,000 | €649,881 | +€449,881 | +225% |
| Amounts payable within one year | 42/48 | €594,719 | €1,251,707 | +€656,988 | +110% |
| Trade debts | 44 | €562,059 | €1,114,074 | +€552,015 | +98.2% |
| Suppliers | 440/4 | €562,059 | €1,114,074 | +€552,015 | +98.2% |
| Advances received on contracts in progress | 46 | - | €12,955 | +€12,955 | |
| Taxes, remuneration and social security | 45 | €19,660 | €106,678 | +€87,018 | +443% |
| Taxes | 450/3 | - | €90,248 | +€90,248 | |
| Remuneration and social security | 454/9 | €19,660 | €16,430 | -€3,230 | -16.4% |
| Other amounts payable | 47/48 | €13,000 | €18,000 | +€5,000 | +38.5% |
| Turnover | 70 | €308,604 | €481,827 | +€173,223 | +56.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €894,121 | €1,111,396 | +€217,275 | +24.3% |
| Remuneration, social security and pensions | 62 | €105,245 | €159,046 | +€53,801 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €7,282 | +€2,297 | +46.1% |
| Other operating charges | 640/8 | €630 | €100,776 | +€100,146 | +15,896% |
| Gross operating margin | 9900 | -€578,355 | -€619,606 | -€41,251 | -7.1% |
| Operating profit (loss) | 9901 | -€689,215 | -€886,710 | -€197,495 | -28.7% |
| Financial income | 75/76B | €389 | - | -€389 | |
| Recurring financial income | 75 | €389 | - | -€389 | |
| Financial charges | 65/66B | €15,876 | €13,494 | -€2,382 | -15.0% |
| Recurring financial charges | 65 | €15,876 | €13,494 | -€2,382 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€704,702 | -€900,204 | -€195,502 | -27.7% |
| Profit (loss) for the period | 9904 | -€704,702 | -€900,204 | -€195,502 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€704,702 | -€900,204 | -€195,502 | -27.7% |
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.