BC SERVICES: 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 SERVICES
Largest movements
- Intangible fixed assets -€30,907
down €30,907 (-15.0%), from €206,047 to €175,140
- Receivables within one year -€22,263
down €22,263 (-26.8%), from €83,214 to €60,951
of which Trade receivables: -€22,402
- Stocks and contracts +€18,905
up €18,905 (+152%), from €12,400 to €31,305
- Cash -€17,569
down €17,569 (-12.8%), from €137,209 to €119,641
mainly Trade debts (-€129,224) and Investment in fixed assets (net) (-€35,660)
- Tangible fixed assets +€17,249
up €17,249 (+24.8%), from €69,605 to €86,854
of which Furniture and vehicles: +€18,049
- Trade debts -€129,224
down €129,224 (-94.1%), from €137,389 to €8,164
- Reserves +€66,542
up €66,542 (+410%), from €16,220 to €82,762
- Tax, wage and social debts +€23,974
up €23,974 (+92.9%), from €25,812 to €49,786
of which Taxes: +€13,573
- Current portion of long-term debt +€5,609
up €5,609 (+27.8%), from €20,178 to €25,787
- Gross operating margin +€186,896
up €186,896 (+289%), from €64,746 to €251,642
- Staff costs +€74,231
up €74,231 (+321%), from €23,105 to €97,336
- Depreciation +€35,198
up €35,198 (+249%), from €14,120 to €49,318
- Taxes +€24,097
up €24,097 (+399%), from €6,036 to €30,133
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 | €511,627 | €478,561 | -€33,066 | -6.5% |
| Fixed assets | 21/28 | €278,652 | €264,994 | -€13,658 | -4.9% |
| Intangible fixed assets | 21 | €206,047 | €175,140 | -€30,907 | -15.0% |
| Tangible fixed assets | 22/27 | €69,605 | €86,854 | +€17,249 | +24.8% |
| Plant, machinery and equipment | 23 | €3,799 | €2,998 | -€801 | -21.1% |
| Furniture and vehicles | 24 | €65,807 | €83,856 | +€18,049 | +27.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €232,975 | €213,567 | -€19,408 | -8.3% |
| Stocks and contracts in progress | 3 | €12,400 | €31,305 | +€18,905 | +152% |
| Stocks | 30/36 | €12,400 | €31,305 | +€18,905 | +152% |
| Amounts receivable within one year | 40/41 | €83,214 | €60,951 | -€22,263 | -26.8% |
| Trade receivables | 40 | €83,214 | €60,811 | -€22,402 | -26.9% |
| Other amounts receivable | 41 | - | €140 | +€140 | |
| Cash at bank and in hand | 54/58 | €137,209 | €119,641 | -€17,569 | -12.8% |
| Deferred charges and accrued income | 490/1 | €152 | €1,670 | +€1,518 | +999% |
| Total equity and liabilities | 10/49 | €511,627 | €478,561 | -€33,066 | -6.5% |
| Equity | 10/15 | €26,220 | €92,762 | +€66,542 | +254% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,220 | €82,762 | +€66,542 | +410% |
| Distributable reserves | 133 | €16,220 | €82,762 | +€66,542 | +410% |
| Amounts payable | 17/49 | €485,407 | €385,799 | -€99,609 | -20.5% |
| Amounts payable after more than one year | 17 | €121,404 | €121,674 | +€270 | +0.2% |
| Financial debts | 170/4 | €121,404 | €121,674 | +€270 | +0.2% |
| Amounts payable within one year | 42/48 | €360,867 | €259,854 | -€101,013 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €20,178 | €25,787 | +€5,609 | +27.8% |
| Trade debts | 44 | €137,389 | €8,164 | -€129,224 | -94.1% |
| Suppliers | 440/4 | €137,389 | €8,164 | -€129,224 | -94.1% |
| Taxes, remuneration and social security | 45 | €25,812 | €49,786 | +€23,974 | +92.9% |
| Taxes | 450/3 | €24,068 | €37,641 | +€13,573 | +56.4% |
| Remuneration and social security | 454/9 | €1,745 | €12,145 | +€10,400 | +596% |
| Other amounts payable | 47/48 | €177,488 | €176,117 | -€1,371 | -0.8% |
| Accrued charges and deferred income | 492/3 | €3,136 | €4,271 | +€1,135 | +36.2% |
| Remuneration, social security and pensions | 62 | €23,105 | €97,336 | +€74,231 | +321% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,120 | €49,318 | +€35,198 | +249% |
| Other operating charges | 640/8 | €815 | €3,263 | +€2,448 | +300% |
| Gross operating margin | 9900 | €64,746 | €251,642 | +€186,896 | +289% |
| Operating profit (loss) | 9901 | €26,705 | €101,725 | +€75,020 | +281% |
| Financial income | 75/76B | €10 | €150 | +€140 | +1,356% |
| Recurring financial income | 75 | €10 | €150 | +€140 | +1,356% |
| Financial charges | 65/66B | €4,460 | €5,200 | +€740 | +16.6% |
| Recurring financial charges | 65 | €4,460 | €5,200 | +€740 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €22,256 | €96,675 | +€74,419 | +334% |
| Income taxes | 67/77 | €6,036 | €30,133 | +€24,097 | +399% |
| Profit (loss) for the period | 9904 | €16,220 | €66,542 | +€50,322 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €16,220 | €66,542 | +€50,322 | +310% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.