BC&PM: 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&PM
Largest movements
- Cash -€34,340
down €34,340 (-33.0%), from €104,057 to €69,716
mainly Other debts (-€61,018) and Trade debts (-€12,437)
- Tangible fixed assets -€21,746
down €21,746 (-23.7%), from €91,620 to €69,873
of which Furniture and vehicles: -€21,189
- Receivables within one year -€9,759
down €9,759 (-34.4%), from €28,338 to €18,578
of which Trade receivables: -€12,313
- Current investments +€4,995
up €4,995 (+29.2%), from €17,100 to €22,095
- Other debts -€61,018
down €61,018 (-70.9%), from €86,001 to €24,983
- Profit (loss) carried forward +€22,572
up €22,572 (+29.3%), from €77,137 to €99,708
- Trade debts -€12,437
down €12,437 (-87.1%), from €14,281 to €1,844
- Debts after one year -€9,080
down €9,080 (-35.0%), from €25,939 to €16,859
- Gross operating margin -€17,150
down €17,150 (-19.6%), from €87,602 to €70,452
- Depreciation +€2,965
up €2,965 (+14.8%), from €20,083 to €23,048
- Taxes -€2,553
down €2,553 (-20.3%), from €12,602 to €10,048
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 | €242,800 | €183,396 | -€59,404 | -24.5% |
| Fixed assets | 21/28 | €91,620 | €69,873 | -€21,746 | -23.7% |
| Tangible fixed assets | 22/27 | €91,620 | €69,873 | -€21,746 | -23.7% |
| Plant, machinery and equipment | 23 | €2,265 | €1,707 | -€557 | -24.6% |
| Furniture and vehicles | 24 | €89,355 | €68,166 | -€21,189 | -23.7% |
| Current assets | 29/58 | €151,180 | €113,522 | -€37,658 | -24.9% |
| Amounts receivable within one year | 40/41 | €28,338 | €18,578 | -€9,759 | -34.4% |
| Trade receivables | 40 | €25,939 | €13,626 | -€12,313 | -47.5% |
| Other amounts receivable | 41 | €2,398 | €4,952 | +€2,553 | +106% |
| Current investments | 50/53 | €17,100 | €22,095 | +€4,995 | +29.2% |
| Cash at bank and in hand | 54/58 | €104,057 | €69,716 | -€34,340 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,686 | €3,133 | +€1,447 | +85.8% |
| Total equity and liabilities | 10/49 | €242,800 | €183,396 | -€59,404 | -24.5% |
| Equity | 10/15 | €97,542 | €120,113 | +€22,572 | +23.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,137 | €99,708 | +€22,572 | +29.3% |
| Amounts payable | 17/49 | €145,258 | €63,282 | -€81,976 | -56.4% |
| Amounts payable after more than one year | 17 | €25,939 | €16,859 | -€9,080 | -35.0% |
| Financial debts | 170/4 | €25,939 | €16,859 | -€9,080 | -35.0% |
| Amounts payable within one year | 42/48 | €119,318 | €46,351 | -€72,968 | -61.2% |
| Current portion of amounts payable after more than one year | 42 | €8,699 | €9,080 | +€381 | +4.4% |
| Trade debts | 44 | €14,281 | €1,844 | -€12,437 | -87.1% |
| Suppliers | 440/4 | €14,281 | €1,844 | -€12,437 | -87.1% |
| Taxes, remuneration and social security | 45 | €10,338 | €10,444 | +€106 | +1.0% |
| Taxes | 450/3 | €10,338 | €10,444 | +€106 | +1.0% |
| Other amounts payable | 47/48 | €86,001 | €24,983 | -€61,018 | -70.9% |
| Accrued charges and deferred income | 492/3 | - | €72 | +€72 | |
| Non-recurring operating income | 76A | €12,608 | - | -€12,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,083 | €23,048 | +€2,965 | +14.8% |
| Other operating charges | 640/8 | €1,163 | €1,187 | +€24 | +2.1% |
| Gross operating margin | 9900 | €87,602 | €70,452 | -€17,150 | -19.6% |
| Operating profit (loss) | 9901 | €66,355 | €46,216 | -€20,139 | -30.4% |
| Financial income | 75/76B | €0 | €41 | +€41 | +82,000% |
| Recurring financial income | 75 | €0 | €41 | +€41 | +82,000% |
| Financial charges | 65/66B | €1,942 | €1,518 | -€425 | -21.9% |
| Recurring financial charges | 65 | €1,942 | €1,518 | -€425 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €64,413 | €44,740 | -€19,673 | -30.5% |
| Income taxes | 67/77 | €12,602 | €10,048 | -€2,553 | -20.3% |
| Profit (loss) for the period | 9904 | €51,811 | €34,692 | -€17,120 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,811 | €34,692 | -€17,120 | -33.0% |
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 28 October 2026 via checked.be.