BC-MOVE: 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-MOVE
Largest movements
- Cash +€49,206
up €49,206 (+143.4%), from €34,313 to €83,519
mainly Net result for the year (+€60,212) and Other debts (+€48,263)
- Receivables within one year -€35,971
down €35,971 (-72.3%), from €49,732 to €13,761
of which Other amounts receivable: -€37,755
- Tangible fixed assets -€6,749
down €6,749 (-85.7%), from €7,874 to €1,125
of which Leasing and similar rights: -€4,462
- Stocks and contracts +€5,218
up €5,218 (+18.9%), from €27,666 to €32,883
- Reserves -€53,000
down €53,000 (-96.6%), from €54,867 to €1,867
- Other debts +€48,263
up €48,263 (+132.4%), from €36,460 to €84,723
- Tax, wage and social debts +€11,094
up €11,094 (+112.6%), from €9,851 to €20,945
- Profit (loss) carried forward +€5,212
new in 2025: €5,212
- Gross operating margin +€56,596
up €56,596 (+184.7%), from €30,650 to €87,246
- Taxes +€11,784
up €11,784 (+260.9%), from €4,518 to €16,302
- Depreciation -€3,462
down €3,462 (-33.9%), from €10,211 to €6,749
- Write-downs +€2,000
new in 2025: €2,000
- Financial charges +€1,128
up €1,128 (+199.8%), from €565 to €1,693
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 | €119,778 | €131,482 | +€11,704 | +9.8% |
| Fixed assets | 21/28 | €8,068 | €1,319 | -€6,749 | -83.7% |
| Tangible fixed assets | 22/27 | €7,874 | €1,125 | -€6,749 | -85.7% |
| Plant, machinery and equipment | 23 | €1,590 | €1,125 | -€465 | -29.3% |
| Furniture and vehicles | 24 | €1,821 | - | -€1,821 | |
| Leasing and similar rights | 25 | €4,462 | - | -€4,462 | |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €111,711 | €130,164 | +€18,453 | +16.5% |
| Stocks and contracts in progress | 3 | €27,666 | €32,883 | +€5,218 | +18.9% |
| Stocks | 30/36 | €27,666 | €32,883 | +€5,218 | +18.9% |
| Amounts receivable within one year | 40/41 | €49,732 | €13,761 | -€35,971 | -72.3% |
| Trade receivables | 40 | €11,495 | €13,279 | +€1,784 | +15.5% |
| Other amounts receivable | 41 | €38,238 | €482 | -€37,755 | -98.7% |
| Cash at bank and in hand | 54/58 | €34,313 | €83,519 | +€49,206 | +143.4% |
| Total equity and liabilities | 10/49 | €119,778 | €131,482 | +€11,704 | +9.8% |
| Equity | 10/15 | €73,467 | €25,679 | -€47,788 | -65.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,867 | €1,867 | -€53,000 | -96.6% |
| Distributable reserves | 133 | €54,867 | €1,867 | -€53,000 | -96.6% |
| Profit (loss) carried forward | 14 | - | €5,212 | +€5,212 | |
| Amounts payable | 17/49 | €46,311 | €105,804 | +€59,493 | +128.5% |
| Amounts payable within one year | 42/48 | €46,311 | €105,804 | +€59,493 | +128.5% |
| Trade debts | 44 | - | €135 | +€135 | |
| Suppliers | 440/4 | - | €135 | +€135 | |
| Taxes, remuneration and social security | 45 | €9,851 | €20,945 | +€11,094 | +112.6% |
| Taxes | 450/3 | €9,851 | €20,945 | +€11,094 | +112.6% |
| Other amounts payable | 47/48 | €36,460 | €84,723 | +€48,263 | +132.4% |
| Non-recurring operating income | 76A | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,211 | €6,749 | -€3,462 | -33.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €331 | €291 | -€40 | -12.1% |
| Gross operating margin | 9900 | €30,650 | €87,246 | +€56,596 | +184.7% |
| Operating profit (loss) | 9901 | €20,108 | €78,206 | +€58,098 | +288.9% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €565 | €1,693 | +€1,128 | +199.8% |
| Recurring financial charges | 65 | €565 | €1,693 | +€1,128 | +199.8% |
| Profit (loss) for the period before taxes | 9903 | €19,557 | €76,513 | +€56,956 | +291.2% |
| Income taxes | 67/77 | €4,518 | €16,302 | +€11,784 | +260.9% |
| Profit (loss) for the period | 9904 | €15,039 | €60,212 | +€45,172 | +300.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,039 | €60,212 | +€45,172 | +300.4% |
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 8 October 2026 via checked.be.