BC Pierre: 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 Pierre
Largest movements
- Receivables within one year -€22,400
down €22,400 (-92.7%), from €24,171 to €1,771
of which Trade receivables: -€20,000
- Advances received -€24,200
down €24,200 (-100%), from €24,200 to €0
- Other debts +€19,325
up €19,325 (+300%), from €6,449 to €25,774
- Debts after one year -€15,927
down €15,927 (-36.9%), from €43,173 to €27,246
- Profit (loss) carried forward -€6,054
down €6,054 (-18.9%), from -€31,956 to -€38,010
- Tax, wage and social debts +€3,793
new in 2025: €3,793
- Gross operating margin -€2,328
down €2,328, from €1,763 to -€564
- Financial charges -€878
down €878 (-15.9%), from €5,506 to €4,628
- Other operating charges +€338
up €338 (+64.5%), from €524 to €861
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 | €119,471 | €96,738 | -€22,733 | -19.0% |
| Fixed assets | 21/28 | €61,500 | €61,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €61,500 | €61,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €61,500 | €61,500 | = | 0.0% |
| Current assets | 29/58 | €57,971 | €35,238 | -€22,733 | -39.2% |
| Stocks and contracts in progress | 3 | €33,140 | €33,007 | -€132 | -0.4% |
| Stocks | 30/36 | €33,140 | €33,007 | -€132 | -0.4% |
| Amounts receivable within one year | 40/41 | €24,171 | €1,771 | -€22,400 | -92.7% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100% |
| Other amounts receivable | 41 | €4,171 | €1,771 | -€2,400 | -57.5% |
| Cash at bank and in hand | 54/58 | €660 | €459 | -€201 | -30.4% |
| Total equity and liabilities | 10/49 | €119,471 | €96,738 | -€22,733 | -19.0% |
| Equity | 10/15 | €8,104 | €2,050 | -€6,054 | -74.7% |
| Contributions | 10/11 | €31,200 | €31,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,956 | -€38,010 | -€6,054 | -18.9% |
| Amounts payable | 17/49 | €111,366 | €94,687 | -€16,679 | -15.0% |
| Amounts payable after more than one year | 17 | €43,173 | €27,246 | -€15,927 | -36.9% |
| Financial debts | 170/4 | €43,173 | €27,246 | -€15,927 | -36.9% |
| Amounts payable within one year | 42/48 | €67,602 | €66,850 | -€752 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €15,003 | €15,927 | +€924 | +6.2% |
| Trade debts | 44 | €21,950 | €21,357 | -€593 | -2.7% |
| Suppliers | 440/4 | €21,950 | €21,357 | -€593 | -2.7% |
| Advances received on contracts in progress | 46 | €24,200 | €0 | -€24,200 | -100% |
| Taxes, remuneration and social security | 45 | - | €3,793 | +€3,793 | |
| Taxes | 450/3 | - | €3,793 | +€3,793 | |
| Other amounts payable | 47/48 | €6,449 | €25,774 | +€19,325 | +300% |
| Accrued charges and deferred income | 492/3 | €591 | €591 | = | 0.0% |
| Other operating charges | 640/8 | €524 | €861 | +€338 | +64.5% |
| Gross operating margin | 9900 | €1,763 | -€564 | -€2,328 | |
| Operating profit (loss) | 9901 | €1,240 | -€1,426 | -€2,665 | |
| Financial charges | 65/66B | €5,506 | €4,628 | -€878 | -15.9% |
| Recurring financial charges | 65 | €5,506 | €4,628 | -€878 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,266 | -€6,054 | -€1,788 | -41.9% |
| Profit (loss) for the period | 9904 | -€4,266 | -€6,054 | -€1,788 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,266 | -€6,054 | -€1,788 | -41.9% |
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 29 October 2026 via checked.be.