BC-SUPPORT: 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-SUPPORT
Largest movements
- Receivables within one year +€34,079
up €34,079 (+210.9%), from €16,161 to €50,239
of which Other amounts receivable: +€22,169
- Tangible fixed assets -€6,839
down €6,839 (-39.7%), from €17,239 to €10,400
- Deferred charges and accrued income -€6,449
down €6,449 (-85.1%), from €7,575 to €1,127
- Cash -€5,847
down €5,847 (-28.2%), from €20,717 to €14,870
mainly Receivables within one year (-€34,079) and Debts after one year (-€6,082)
- Profit (loss) carried forward +€16,034
up €16,034 (+99.6%), from -€16,106 to -€72
- Debts after one year -€6,082
down €6,082 (-63.0%), from €9,657 to €3,575
- Tax, wage and social debts +€3,077
up €3,077 (+97.4%), from €3,160 to €6,237
- Accrued charges and deferred income +€1,154
up €1,154 (+64.4%), from €1,791 to €2,945
- Gross operating margin +€33,187
up €33,187, from -€6,661 to €26,527
- Taxes +€1,075
up €1,075 (+326.2%), from €330 to €1,405
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 | €65,797 | €80,740 | +€14,943 | +22.7% |
| Fixed assets | 21/28 | €17,239 | €10,400 | -€6,839 | -39.7% |
| Tangible fixed assets | 22/27 | €17,239 | €10,400 | -€6,839 | -39.7% |
| Furniture and vehicles | 24 | €17,239 | €10,400 | -€6,839 | -39.7% |
| Current assets | 29/58 | €48,558 | €70,340 | +€21,783 | +44.9% |
| Stocks and contracts in progress | 3 | €4,104 | €4,104 | = | 0.0% |
| Stocks | 30/36 | €4,104 | €4,104 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,161 | €50,239 | +€34,079 | +210.9% |
| Trade receivables | 40 | €3,343 | €15,253 | +€11,910 | +356.3% |
| Other amounts receivable | 41 | €12,818 | €34,987 | +€22,169 | +172.9% |
| Cash at bank and in hand | 54/58 | €20,717 | €14,870 | -€5,847 | -28.2% |
| Deferred charges and accrued income | 490/1 | €7,575 | €1,127 | -€6,449 | -85.1% |
| Total equity and liabilities | 10/49 | €65,797 | €80,740 | +€14,943 | +22.7% |
| Equity | 10/15 | €40,405 | €56,439 | +€16,034 | +39.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €50,211 | €50,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €50,211 | €50,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,106 | -€72 | +€16,034 | +99.6% |
| Amounts payable | 17/49 | €25,392 | €24,301 | -€1,091 | -4.3% |
| Amounts payable after more than one year | 17 | €9,657 | €3,575 | -€6,082 | -63.0% |
| Financial debts | 170/4 | €9,657 | €3,575 | -€6,082 | -63.0% |
| Amounts payable within one year | 42/48 | €13,944 | €17,782 | +€3,838 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €6,024 | €6,082 | +€58 | +1.0% |
| Trade debts | 44 | €4,760 | €5,462 | +€702 | +14.8% |
| Suppliers | 440/4 | €4,760 | €5,462 | +€702 | +14.8% |
| Taxes, remuneration and social security | 45 | €3,160 | €6,237 | +€3,077 | +97.4% |
| Taxes | 450/3 | €3,160 | €6,237 | +€3,077 | +97.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,791 | €2,945 | +€1,154 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,104 | €6,839 | -€264 | -3.7% |
| Other operating charges | 640/8 | €1,304 | €1,408 | +€104 | +7.9% |
| Gross operating margin | 9900 | -€6,661 | €26,527 | +€33,187 | |
| Operating profit (loss) | 9901 | -€15,069 | €18,279 | +€33,348 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -80.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -80.4% |
| Financial charges | 65/66B | €708 | €841 | +€133 | +18.8% |
| Recurring financial charges | 65 | €708 | €841 | +€133 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,776 | €17,439 | +€33,215 | |
| Income taxes | 67/77 | €330 | €1,405 | +€1,075 | +326.2% |
| Profit (loss) for the period | 9904 | -€16,106 | €16,034 | +€32,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,106 | €16,034 | +€32,139 |
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 10 October 2026 via checked.be.