BC PARTNERS: 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 PARTNERS
Largest movements
- Current investments -€1.0m
down €1.0m (-55.6%), from €1.8m to €800,000
- Cash +€840,570
up €840,570 (+491%), from €171,264 to €1.0m
mainly Current investments (+€1.0m) and Net result for the year (+€218,575)
- Receivables within one year -€58,115
down €58,115 (-8.0%), from €726,238 to €668,124
of which Other amounts receivable: -€58,115
- Other debts -€425,895
down €425,895 (-89.0%), from €478,556 to €52,660
- Profit (loss) carried forward +€218,575
up €218,575 (+13.7%), from €1.6m to €1.8m
- Financial income -€16,078
down €16,078 (-30.1%), from €53,347 to €37,269
- Financial charges -€7,611
down €7,611 (-67.1%), from €11,335 to €3,724
- Gross operating margin -€5,796
down €5,796 (-2.2%), from €266,603 to €260,807
- Taxes -€3,517
down €3,517 (-4.6%), from €77,218 to €73,700
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 | €2,702,471 | €2,508,778 | -€193,693 | -7.2% |
| Fixed assets | 21/28 | €1,969 | €1,440 | -€530 | -26.9% |
| Tangible fixed assets | 22/27 | €1,969 | €1,440 | -€530 | -26.9% |
| Plant, machinery and equipment | 23 | €1,969 | €1,440 | -€530 | -26.9% |
| Current assets | 29/58 | €2,700,502 | €2,507,338 | -€193,163 | -7.2% |
| Amounts receivable within one year | 40/41 | €726,238 | €668,124 | -€58,115 | -8.0% |
| Trade receivables | 40 | €104,363 | €104,363 | = | 0.0% |
| Other amounts receivable | 41 | €621,876 | €563,761 | -€58,115 | -9.3% |
| Current investments | 50/53 | €1,800,000 | €800,000 | -€1.0m | -55.6% |
| Cash at bank and in hand | 54/58 | €171,264 | €1,011,834 | +€840,570 | +491% |
| Deferred charges and accrued income | 490/1 | €3,000 | €27,381 | +€24,381 | +813% |
| Total equity and liabilities | 10/49 | €2,702,471 | €2,508,778 | -€193,693 | -7.2% |
| Equity | 10/15 | €2,139,759 | €2,358,334 | +€218,575 | +10.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €479,198 | €479,198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €58,400 | €58,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €58,400 | €58,400 | = | 0.0% |
| Distributable reserves | 133 | €420,798 | €420,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,598,561 | €1,817,136 | +€218,575 | +13.7% |
| Provisions and deferred taxes | 16 | €64,654 | €64,654 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €64,654 | €64,654 | = | 0.0% |
| Other liabilities and charges | 164/5 | €64,654 | €64,654 | = | 0.0% |
| Amounts payable | 17/49 | €498,058 | €85,790 | -€412,269 | -82.8% |
| Amounts payable within one year | 42/48 | €497,273 | €85,790 | -€411,483 | -82.7% |
| Trade debts | 44 | €3,363 | €7,773 | +€4,410 | +131% |
| Suppliers | 440/4 | €3,363 | €7,773 | +€4,410 | +131% |
| Taxes, remuneration and social security | 45 | €15,354 | €25,356 | +€10,002 | +65.1% |
| Taxes | 450/3 | €15,354 | €22,370 | +€7,016 | +45.7% |
| Remuneration and social security | 454/9 | - | €2,987 | +€2,987 | |
| Other amounts payable | 47/48 | €478,556 | €52,660 | -€425,895 | -89.0% |
| Accrued charges and deferred income | 492/3 | €786 | - | -€786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €530 | = | 0.0% |
| Other operating charges | 640/8 | €1,101 | €1,547 | +€446 | +40.5% |
| Gross operating margin | 9900 | €266,603 | €260,807 | -€5,796 | -2.2% |
| Operating profit (loss) | 9901 | €264,973 | €258,731 | -€6,242 | -2.4% |
| Financial income | 75/76B | €53,347 | €37,269 | -€16,078 | -30.1% |
| Recurring financial income | 75 | €53,347 | €37,269 | -€16,078 | -30.1% |
| Financial charges | 65/66B | €11,335 | €3,724 | -€7,611 | -67.1% |
| Recurring financial charges | 65 | €11,335 | €3,724 | -€7,611 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €306,984 | €292,276 | -€14,709 | -4.8% |
| Income taxes | 67/77 | €77,218 | €73,700 | -€3,517 | -4.6% |
| Profit (loss) for the period | 9904 | €229,767 | €218,575 | -€11,191 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €229,767 | €218,575 | -€11,191 | -4.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.