BC PRODUCTION: what changed
BC PRODUCTION
Largest movements
- Stocks and contracts +€147,926
up €147,926 (+104%), from €142,631 to €290,557
- Receivables within one year -€99,025
down €99,025 (-89.4%), from €110,773 to €11,749
of which Other amounts receivable: -€102,338
- Tangible fixed assets -€9,327
down €9,327 (-6.4%), from €146,442 to €137,115
of which Furniture and vehicles: -€9,640
- Cash +€6,820
up €6,820 (+24.3%), from €28,077 to €34,897
mainly Debts after one year (+€103,697) and Receivables within one year (+€99,025)
- Debts after one year +€103,697
up €103,697 (+130%), from €79,546 to €183,242
- Profit (loss) carried forward -€36,618
down €36,618 (-54.6%), from €67,118 to €30,500
- Tax, wage and social debts -€12,016
down €12,016 (-96.6%), from €12,435 to €420
of which Taxes: -€12,016
- Trade debts -€8,401
down €8,401 (-51.1%), from €16,425 to €8,025
- Gross operating margin -€33,855
down €33,855, from €26,121 to -€7,734
- Depreciation -€3,766
down €3,766 (-18.2%), from €20,668 to €16,902
- Financial charges -€857
down €857 (-7.5%), from €11,360 to €10,502
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,393 | €481,757 | +€45,365 | +10.4% |
| Fixed assets | 21/28 | €146,442 | €137,115 | -€9,327 | -6.4% |
| Tangible fixed assets | 22/27 | €146,442 | €137,115 | -€9,327 | -6.4% |
| Land and buildings | 22 | €122,427 | €123,162 | +€735 | +0.6% |
| Plant, machinery and equipment | 23 | €1,851 | €1,430 | -€422 | -22.8% |
| Furniture and vehicles | 24 | €22,164 | €12,524 | -€9,640 | -43.5% |
| Current assets | 29/58 | €289,950 | €344,642 | +€54,692 | +18.9% |
| Stocks and contracts in progress | 3 | €142,631 | €290,557 | +€147,926 | +104% |
| Stocks | 30/36 | €142,631 | €290,557 | +€147,926 | +104% |
| Amounts receivable within one year | 40/41 | €110,773 | €11,749 | -€99,025 | -89.4% |
| Trade receivables | 40 | €7,243 | €10,557 | +€3,313 | +45.7% |
| Other amounts receivable | 41 | €103,530 | €1,192 | -€102,338 | -98.8% |
| Cash at bank and in hand | 54/58 | €28,077 | €34,897 | +€6,820 | +24.3% |
| Deferred charges and accrued income | 490/1 | €8,469 | €7,440 | -€1,029 | -12.2% |
| Total equity and liabilities | 10/49 | €436,393 | €481,757 | +€45,365 | +10.4% |
| Equity | 10/15 | €87,578 | €50,960 | -€36,618 | -41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €67,118 | €30,500 | -€36,618 | -54.6% |
| Amounts payable | 17/49 | €348,815 | €430,798 | +€81,983 | +23.5% |
| Amounts payable after more than one year | 17 | €79,546 | €183,242 | +€103,697 | +130% |
| Financial debts | 170/4 | €79,546 | €183,242 | +€103,697 | +130% |
| Amounts payable within one year | 42/48 | €269,269 | €247,555 | -€21,714 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €18,230 | €18,583 | +€353 | +1.9% |
| Financial debts | 43 | €120,000 | €120,000 | = | 0.0% |
| Credit institutions | 430/8 | €120,000 | €120,000 | = | 0.0% |
| Trade debts | 44 | €16,425 | €8,025 | -€8,401 | -51.1% |
| Suppliers | 440/4 | €16,425 | €8,025 | -€8,401 | -51.1% |
| Taxes, remuneration and social security | 45 | €12,435 | €420 | -€12,016 | -96.6% |
| Taxes | 450/3 | €12,048 | €32 | -€12,016 | -99.7% |
| Remuneration and social security | 454/9 | €388 | €388 | = | 0.0% |
| Other amounts payable | 47/48 | €102,179 | €100,528 | -€1,651 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,668 | €16,902 | -€3,766 | -18.2% |
| Other operating charges | 640/8 | €1,297 | €1,481 | +€184 | +14.2% |
| Gross operating margin | 9900 | €26,121 | -€7,734 | -€33,855 | |
| Operating profit (loss) | 9901 | €4,156 | -€26,117 | -€30,273 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +650% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +650% |
| Financial charges | 65/66B | €11,360 | €10,502 | -€857 | -7.5% |
| Recurring financial charges | 65 | €11,360 | €10,502 | -€857 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,204 | -€36,618 | -€29,414 | -408% |
| Profit (loss) for the period | 9904 | -€7,204 | -€36,618 | -€29,414 | -408% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,204 | -€36,618 | -€29,414 | -408% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.