BC N’ice: 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 N’ice
Largest movements
- Tangible fixed assets +€18,213
up €18,213 (+1,201%), from €1,516 to €19,729
of which Land and buildings: +€17,113
- Intangible fixed assets -€9,286
down €9,286 (-15.4%), from €60,383 to €51,097
- Receivables within one year +€7,882
up €7,882 (+1,876%), from €420 to €8,302
of which Trade receivables: +€5,511
- Cash +€5,439
up €5,439 (+449%), from €1,211 to €6,650
mainly Other debts (+€13,527) and Depreciation (+€10,621)
- Stocks and contracts +€3,000
new in 2025: €3,000
- Other debts +€13,527
up €13,527 (+35.6%), from €37,958 to €51,485
- Profit (loss) carried forward +€9,221
up €9,221 (+114%), from €8,115 to €17,336
- Accrued charges and deferred income +€7,142
new in 2025: €7,142
- Trade debts -€2,411
down €2,411 (-59.7%), from €4,038 to €1,627
- Tax, wage and social debts -€2,230
down €2,230 (-65.2%), from €3,419 to €1,188
of which Remuneration and social security: -€1,332
- Staff costs +€44,063
up €44,063 (+431%), from €10,213 to €54,276
- Gross operating margin +€43,410
up €43,410 (+134%), from €32,316 to €75,726
- Depreciation +€5,519
up €5,519 (+108%), from €5,101 to €10,621
- Financial income +€2,773
new in 2025: €2,773
- Taxes +€1,700
new in 2025: €1,700
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 | €63,530 | €88,778 | +€25,248 | +39.7% |
| Fixed assets | 21/28 | €61,899 | €70,825 | +€8,927 | +14.4% |
| Intangible fixed assets | 21 | €60,383 | €51,097 | -€9,286 | -15.4% |
| Tangible fixed assets | 22/27 | €1,516 | €19,729 | +€18,213 | +1,201% |
| Land and buildings | 22 | - | €17,113 | +€17,113 | |
| Plant, machinery and equipment | 23 | €1,516 | €2,616 | +€1,100 | +72.6% |
| Current assets | 29/58 | €1,631 | €17,952 | +€16,321 | +1,000% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Stocks | 30/36 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €420 | €8,302 | +€7,882 | +1,876% |
| Trade receivables | 40 | €420 | €5,931 | +€5,511 | +1,312% |
| Other amounts receivable | 41 | €0 | €2,371 | +€2,371 | |
| Cash at bank and in hand | 54/58 | €1,211 | €6,650 | +€5,439 | +449% |
| Total equity and liabilities | 10/49 | €63,530 | €88,778 | +€25,248 | +39.7% |
| Equity | 10/15 | €18,115 | €27,336 | +€9,221 | +50.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,115 | €17,336 | +€9,221 | +114% |
| Amounts payable | 17/49 | €45,415 | €61,442 | +€16,027 | +35.3% |
| Amounts payable within one year | 42/48 | €45,415 | €54,300 | +€8,885 | +19.6% |
| Trade debts | 44 | €4,038 | €1,627 | -€2,411 | -59.7% |
| Suppliers | 440/4 | €4,038 | €1,627 | -€2,411 | -59.7% |
| Taxes, remuneration and social security | 45 | €3,419 | €1,188 | -€2,230 | -65.2% |
| Taxes | 450/3 | €1,068 | €169 | -€899 | -84.2% |
| Remuneration and social security | 454/9 | €2,351 | €1,019 | -€1,332 | -56.6% |
| Other amounts payable | 47/48 | €37,958 | €51,485 | +€13,527 | +35.6% |
| Accrued charges and deferred income | 492/3 | - | €7,142 | +€7,142 | |
| Remuneration, social security and pensions | 62 | €10,213 | €54,276 | +€44,063 | +431% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,101 | €10,621 | +€5,519 | +108% |
| Other operating charges | 640/8 | €164 | €1,640 | +€1,476 | +900% |
| Gross operating margin | 9900 | €32,316 | €75,726 | +€43,410 | +134% |
| Operating profit (loss) | 9901 | €16,838 | €9,189 | -€7,648 | -45.4% |
| Financial income | 75/76B | - | €2,773 | +€2,773 | |
| Recurring financial income | 75 | - | €2,773 | +€2,773 | |
| Financial charges | 65/66B | €617 | €1,041 | +€425 | +68.9% |
| Recurring financial charges | 65 | €617 | €1,041 | +€425 | +68.9% |
| Profit (loss) for the period before taxes | 9903 | €16,221 | €10,921 | -€5,300 | -32.7% |
| Income taxes | 67/77 | - | €1,700 | +€1,700 | |
| Profit (loss) for the period | 9904 | €16,221 | €9,221 | -€7,000 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,221 | €9,221 | -€7,000 | -43.2% |
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 15 October 2026 via checked.be.