BC-MATIC: 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-MATIC
Largest movements
- Financial fixed assets +€105,734
new in 2025: €105,734
- Receivables within one year +€34,725
up €34,725 (+15.6%), from €222,531 to €257,256
of which Other amounts receivable: +€48,693
- Deferred charges and accrued income +€14,800
up €14,800 (+113,408%), from €13 to €14,813
- Tangible fixed assets -€5,255
down €5,255 (-35.9%), from €14,652 to €9,397
of which Furniture and vehicles: -€5,000
- Trade debts +€81,718
up €81,718 (+59.4%), from €137,518 to €219,236
- Other debts +€51,234
new in 2025: €51,234
- Debts after one year +€34,507
new in 2025: €34,507
- Reserves -€14,715
down €14,715 (-12.0%), from €123,019 to €108,304
- Tax, wage and social debts -€13,413
down €13,413 (-35.3%), from €38,021 to €24,608
of which Taxes: -€13,585
- Gross operating margin -€75,280
down €75,280 (-57.6%), from €130,776 to €55,496
- Taxes -€17,242
down €17,242 (-98.4%), from €17,523 to €281
- Write-downs -€15,274
no longer reported in 2025 (was €15,274)
- Financial income -€4,424
down €4,424 (-85.3%), from €5,184 to €760
- Depreciation +€2,316
up €2,316 (+78.8%), from €2,939 to €5,255
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 | €340,807 | €490,879 | +€150,071 | +44.0% |
| Fixed assets | 21/28 | €14,652 | €115,130 | +€100,478 | +686% |
| Tangible fixed assets | 22/27 | €14,652 | €9,397 | -€5,255 | -35.9% |
| Land and buildings | 22 | €1,824 | €1,569 | -€255 | -14.0% |
| Furniture and vehicles | 24 | €12,828 | €7,828 | -€5,000 | -39.0% |
| Financial fixed assets | 28 | - | €105,734 | +€105,734 | |
| Current assets | 29/58 | €326,155 | €375,748 | +€49,593 | +15.2% |
| Stocks and contracts in progress | 3 | €14,262 | €13,512 | -€750 | -5.3% |
| Stocks | 30/36 | €14,262 | €13,512 | -€750 | -5.3% |
| Amounts receivable within one year | 40/41 | €222,531 | €257,256 | +€34,725 | +15.6% |
| Trade receivables | 40 | €50,493 | €36,526 | -€13,967 | -27.7% |
| Other amounts receivable | 41 | €172,038 | €220,731 | +€48,693 | +28.3% |
| Cash at bank and in hand | 54/58 | €89,349 | €90,168 | +€818 | +0.9% |
| Deferred charges and accrued income | 490/1 | €13 | €14,813 | +€14,800 | +113,408% |
| Total equity and liabilities | 10/49 | €340,807 | €490,879 | +€150,071 | +44.0% |
| Equity | 10/15 | €154,019 | €139,304 | -€14,715 | -9.6% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €123,019 | €108,304 | -€14,715 | -12.0% |
| Distributable reserves | 133 | €123,019 | €108,304 | -€14,715 | -12.0% |
| Amounts payable | 17/49 | €186,789 | €351,575 | +€164,786 | +88.2% |
| Amounts payable after more than one year | 17 | - | €34,507 | +€34,507 | |
| Financial debts | 170/4 | - | €34,507 | +€34,507 | |
| Amounts payable within one year | 42/48 | €186,789 | €317,068 | +€130,280 | +69.7% |
| Current portion of amounts payable after more than one year | 42 | €2,378 | €8,433 | +€6,054 | +255% |
| Financial debts | 43 | €7,782 | €12,469 | +€4,687 | +60.2% |
| Credit institutions | 430/8 | €7,782 | €12,469 | +€4,687 | +60.2% |
| Trade debts | 44 | €137,518 | €219,236 | +€81,718 | +59.4% |
| Suppliers | 440/4 | €137,518 | €219,236 | +€81,718 | +59.4% |
| Advances received on contracts in progress | 46 | €1,089 | €1,089 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €38,021 | €24,608 | -€13,413 | -35.3% |
| Taxes | 450/3 | €23,836 | €10,251 | -€13,585 | -57.0% |
| Remuneration and social security | 454/9 | €14,185 | €14,357 | +€172 | +1.2% |
| Other amounts payable | 47/48 | - | €51,234 | +€51,234 | |
| Remuneration, social security and pensions | 62 | €61,892 | €60,041 | -€1,852 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,939 | €5,255 | +€2,316 | +78.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,274 | - | -€15,274 | |
| Other operating charges | 640/8 | €2,863 | €2,623 | -€241 | -8.4% |
| Gross operating margin | 9900 | €130,776 | €55,496 | -€75,280 | -57.6% |
| Operating profit (loss) | 9901 | €47,808 | -€12,422 | -€60,230 | |
| Financial income | 75/76B | €5,184 | €760 | -€4,424 | -85.3% |
| Recurring financial income | 75 | €5,184 | €760 | -€4,424 | -85.3% |
| Financial charges | 65/66B | €3,114 | €2,771 | -€343 | -11.0% |
| Recurring financial charges | 65 | €3,114 | €2,771 | -€343 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €49,877 | -€14,434 | -€64,311 | |
| Income taxes | 67/77 | €17,523 | €281 | -€17,242 | -98.4% |
| Profit (loss) for the period | 9904 | €32,354 | -€14,715 | -€47,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,354 | -€14,715 | -€47,069 |
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 30 October 2026 via checked.be.