BC Plan: 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 Plan
Largest movements
- Tangible fixed assets -€6,697
down €6,697 (-2.7%), from €244,352 to €237,655
- Cash -€3,601
down €3,601 (-43.5%), from €8,269 to €4,669
mainly Debts after one year (-€16,601) and Investment in fixed assets (net) (-€3,149)
- Debts after one year -€16,601
down €16,601 (-7.6%), from €218,311 to €201,710
of which Financial debts: -€16,601
- Reserves +€4,580
up €4,580 (+15.9%), from €28,780 to €33,360
of which Distributable reserves: +€4,872
- Gross operating margin -€1,671
down €1,671 (-7.0%), from €23,864 to €22,193
- Taxes -€388
down €388 (-20.3%), from €1,915 to €1,527
- Financial charges -€318
down €318 (-7.1%), from €4,500 to €4,182
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 | €290,660 | €279,642 | -€11,017 | -3.8% |
| Fixed assets | 21/28 | €244,352 | €237,655 | -€6,697 | -2.7% |
| Tangible fixed assets | 22/27 | €244,352 | €237,655 | -€6,697 | -2.7% |
| Land and buildings | 22 | €244,352 | €237,655 | -€6,697 | -2.7% |
| Current assets | 29/58 | €46,308 | €41,988 | -€4,320 | -9.3% |
| Amounts receivable within one year | 40/41 | €37,777 | €36,982 | -€795 | -2.1% |
| Trade receivables | 40 | €1,445 | - | -€1,445 | |
| Other amounts receivable | 41 | €36,332 | €36,982 | +€649 | +1.8% |
| Cash at bank and in hand | 54/58 | €8,269 | €4,669 | -€3,601 | -43.5% |
| Deferred charges and accrued income | 490/1 | €261 | €337 | +€76 | +29.1% |
| Total equity and liabilities | 10/49 | €290,660 | €279,642 | -€11,017 | -3.8% |
| Equity | 10/15 | €41,180 | €45,760 | +€4,580 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,780 | €33,360 | +€4,580 | +15.9% |
| Non-distributable reserves | 130/1 | €292 | - | -€292 | |
| Reserves not available under the articles | 1311 | €292 | - | -€292 | |
| Distributable reserves | 133 | €28,488 | €33,360 | +€4,872 | +17.1% |
| Amounts payable | 17/49 | €249,480 | €233,882 | -€15,597 | -6.3% |
| Amounts payable after more than one year | 17 | €218,311 | €201,710 | -€16,601 | -7.6% |
| Financial debts | 170/4 | €215,782 | €199,181 | -€16,601 | -7.7% |
| Other amounts payable | 178/9 | €2,530 | €2,530 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,218 | €31,222 | +€1,004 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €16,311 | €16,601 | +€291 | +1.8% |
| Taxes, remuneration and social security | 45 | €714 | €1,427 | +€713 | +99.9% |
| Taxes | 450/3 | €714 | €1,427 | +€713 | +99.9% |
| Other amounts payable | 47/48 | €13,194 | €13,194 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €950 | €950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,773 | €9,846 | +€73 | +0.8% |
| Other operating charges | 640/8 | €2,228 | €2,395 | +€168 | +7.5% |
| Gross operating margin | 9900 | €23,864 | €22,193 | -€1,671 | -7.0% |
| Operating profit (loss) | 9901 | €11,863 | €9,951 | -€1,912 | -16.1% |
| Financial income | 75/76B | €261 | €338 | +€77 | +29.4% |
| Recurring financial income | 75 | €261 | €338 | +€77 | +29.4% |
| Financial charges | 65/66B | €4,500 | €4,182 | -€318 | -7.1% |
| Recurring financial charges | 65 | €4,500 | €4,182 | -€318 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €7,624 | €6,107 | -€1,517 | -19.9% |
| Income taxes | 67/77 | €1,915 | €1,527 | -€388 | -20.3% |
| Profit (loss) for the period | 9904 | €5,709 | €4,580 | -€1,129 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,709 | €4,580 | -€1,129 | -19.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.