BC-Staalconcept: 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-Staalconcept
Largest movements
- Receivables within one year -€32,675
down €32,675 (-79.0%), from €41,361 to €8,687
of which Trade receivables: -€21,806
- Deferred charges and accrued income +€20,032
new in 2025: €20,032
- Tangible fixed assets -€7,809
down €7,809 (-27.6%), from €28,315 to €20,506
of which Furniture and vehicles: -€7,500
- Cash -€2,182
down €2,182 (-33.1%), from €6,586 to €4,403
mainly Accrued charges and deferred income (-€25,196) and Deferred charges and accrued income (-€20,032)
- Advances received +€45,000
new in 2025: €45,000
- Accrued charges and deferred income -€25,196
down €25,196 (-100.0%), from €25,196 to €0
- Other debts -€13,197
down €13,197 (-27.8%), from €47,493 to €34,296
- Profit (loss) carried forward -€12,902
down €12,902 (-68.0%), from -€18,967 to -€31,869
- Trade debts -€10,823
down €10,823 (-68.4%), from €15,826 to €5,002
- Staff costs -€31,960
down €31,960 (-99.5%), from €32,136 to €177
- Gross operating margin -€29,848
down €29,848 (-96.0%), from €31,083 to €1,235
- Other operating charges +€5,148
up €5,148 (+7558.9%), from €68 to €5,216
- Financial charges +€682
up €682 (+242.4%), from €281 to €963
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.
Cash bridge derived
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 | €76,262 | €53,627 | -€22,635 | -29.7% |
| Fixed assets | 21/28 | €28,315 | €20,506 | -€7,809 | -27.6% |
| Tangible fixed assets | 22/27 | €28,315 | €20,506 | -€7,809 | -27.6% |
| Plant, machinery and equipment | 23 | €1,329 | €1,020 | -€309 | -23.2% |
| Furniture and vehicles | 24 | €26,986 | €19,486 | -€7,500 | -27.8% |
| Current assets | 29/58 | €47,947 | €33,121 | -€14,826 | -30.9% |
| Amounts receivable within one year | 40/41 | €41,361 | €8,687 | -€32,675 | -79.0% |
| Trade receivables | 40 | €30,492 | €8,687 | -€21,806 | -71.5% |
| Other amounts receivable | 41 | €10,869 | €0 | -€10,869 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,586 | €4,403 | -€2,182 | -33.1% |
| Deferred charges and accrued income | 490/1 | - | €20,032 | +€20,032 | |
| Total equity and liabilities | 10/49 | €76,262 | €53,627 | -€22,635 | -29.7% |
| Equity | 10/15 | -€17,967 | -€30,869 | -€12,902 | -71.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,967 | -€31,869 | -€12,902 | -68.0% |
| Amounts payable | 17/49 | €94,229 | €84,497 | -€9,732 | -10.3% |
| Amounts payable within one year | 42/48 | €69,033 | €84,497 | +€15,464 | +22.4% |
| Trade debts | 44 | €15,826 | €5,002 | -€10,823 | -68.4% |
| Suppliers | 440/4 | €15,826 | €5,002 | -€10,823 | -68.4% |
| Advances received on contracts in progress | 46 | - | €45,000 | +€45,000 | |
| Taxes, remuneration and social security | 45 | €5,714 | €199 | -€5,516 | -96.5% |
| Taxes | 450/3 | €1,315 | €199 | -€1,117 | -84.9% |
| Remuneration and social security | 454/9 | €4,399 | €0 | -€4,399 | -100.0% |
| Other amounts payable | 47/48 | €47,493 | €34,296 | -€13,197 | -27.8% |
| Accrued charges and deferred income | 492/3 | €25,196 | €0 | -€25,196 | -100.0% |
| Remuneration, social security and pensions | 62 | €32,136 | €177 | -€31,960 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,715 | €7,809 | +€94 | +1.2% |
| Other operating charges | 640/8 | €68 | €5,216 | +€5,148 | +7558.9% |
| Gross operating margin | 9900 | €31,083 | €1,235 | -€29,848 | -96.0% |
| Operating profit (loss) | 9901 | -€8,836 | -€11,966 | -€3,130 | -35.4% |
| Financial income | 75/76B | €0 | €27 | +€27 | +133450.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +133450.0% |
| Financial charges | 65/66B | €281 | €963 | +€682 | +242.4% |
| Recurring financial charges | 65 | €281 | €963 | +€682 | +242.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,117 | -€12,902 | -€3,785 | -41.5% |
| Profit (loss) for the period | 9904 | -€9,117 | -€12,902 | -€3,785 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,117 | -€12,902 | -€3,785 | -41.5% |
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 9 October 2026 via checked.be.