BC TENT: what changed
What changed
BC TENT
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
filed annual accounts (NBB)
Net result for the year
€229,870
2024 · €221,994+€7,876
Equity
€1.1m
2024 · €909,912+€229,870
Cash
€596,999
2024 · €252,346+€344,653
Balance sheet total
€1.6m
2024 · €1.4m+€165,887
Largest movements
Assets
- Cash +€344,653
up €344,653 (+137%), from €252,346 to €596,999
mainly Net result for the year (+€229,870) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Tangible fixed assets -€44,525
down €44,525 (-5.8%), from €772,726 to €728,201
- Receivables within one year -€37,697
down €37,697 (-26.0%), from €144,741 to €107,044
of which Trade receivables: -€37,418
Equity and liabilities
- Reserves +€229,870
up €229,870 (+25.8%), from €891,312 to €1.1m
- Debts after one year -€75,939
down €75,939 (-26.7%), from €284,101 to €208,162
- Tax, wage and social debts +€16,309
up €16,309 (+32.3%), from €50,448 to €66,757
of which Taxes: +€14,706
Income statement
- Gross operating margin -€53,920
down €53,920 (-8.5%), from €632,752 to €578,832
- Depreciation -€29,832
down €29,832 (-31.7%), from €94,238 to €64,406
- Staff costs -€29,424
down €29,424 (-14.6%), from €200,904 to €171,481
- Write-downs -€7,485
down €7,485, from €0 to -€7,485
- Other operating charges +€6,952
up €6,952 (+61.3%), from €11,339 to €18,291
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.
Result 2024
€221,994
Gross operating margin
-€53,920
Staff costs
+€29,424
Depreciation
+€29,832
Write-downs
+€7,485
Other operating charges
-€6,952
Financial income
+€1,565
Financial charges
+€1,923
Taxes
-€1,480
Result 2025
€229,870
raises the resultlowers the result
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.
From operations
+€339,298
Investment
+€80,119
Financing
-€74,763
Cash 2024
€252,346
From operations (derived)
+€339,298
Net result for the year
+€229,870
Depreciation
+€64,406
Receivables within one year
+€37,697
Deferred charges and accrued income
-€3,456
Trade debts
-€7,737
Tax, wage and social debts
+€16,309
Other debts
+€3,193
Accrued charges and deferred income
-€985
Investment (derived)
+€80,119
Investment in fixed assets (net)
-€19,881
Current investments
+€100,000
Financing
-€74,763
Debts after one year
-€75,939
Current portion of long-term debt
+€1,107
Short-term financial debts
+€69
Cash 2025
€596,999
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,396,205 | €1,562,093 | +€165,887 | +11.9% |
| Fixed assets | 21/28 | €773,826 | €729,301 | -€44,525 | -5.8% |
| Tangible fixed assets | 22/27 | €772,726 | €728,201 | -€44,525 | -5.8% |
| Land and buildings | 22 | €694,328 | €678,818 | -€15,509 | -2.2% |
| Plant, machinery and equipment | 23 | €54,148 | €32,908 | -€21,240 | -39.2% |
| Furniture and vehicles | 24 | €19,172 | €12,276 | -€6,897 | -36.0% |
| Other tangible fixed assets | 26 | €5,078 | €4,200 | -€878 | -17.3% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €622,379 | €832,791 | +€210,412 | +33.8% |
| Amounts receivable within one year | 40/41 | €144,741 | €107,044 | -€37,697 | -26.0% |
| Trade receivables | 40 | €144,462 | €107,044 | -€37,418 | -25.9% |
| Other amounts receivable | 41 | €279 | €0 | -€279 | -100% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €252,346 | €596,999 | +€344,653 | +137% |
| Deferred charges and accrued income | 490/1 | €25,292 | €28,748 | +€3,456 | +13.7% |
| Total equity and liabilities | 10/49 | €1,396,205 | €1,562,093 | +€165,887 | +11.9% |
| Equity | 10/15 | €909,912 | €1,139,782 | +€229,870 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €891,312 | €1,121,182 | +€229,870 | +25.8% |
| Distributable reserves | 133 | €891,312 | €1,121,182 | +€229,870 | +25.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €486,293 | €422,310 | -€63,983 | -13.2% |
| Amounts payable after more than one year | 17 | €284,101 | €208,162 | -€75,939 | -26.7% |
| Financial debts | 170/4 | €284,101 | €208,162 | -€75,939 | -26.7% |
| Amounts payable within one year | 42/48 | €200,784 | €213,725 | +€12,941 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €74,832 | €75,939 | +€1,107 | +1.5% |
| Financial debts | 43 | €18,750 | €18,819 | +€69 | +0.4% |
| Credit institutions | 430/8 | €18,750 | €18,819 | +€69 | +0.4% |
| Trade debts | 44 | €47,016 | €39,279 | -€7,737 | -16.5% |
| Suppliers | 440/4 | €47,016 | €39,279 | -€7,737 | -16.5% |
| Taxes, remuneration and social security | 45 | €50,448 | €66,757 | +€16,309 | +32.3% |
| Taxes | 450/3 | €30,935 | €45,641 | +€14,706 | +47.5% |
| Remuneration and social security | 454/9 | €19,513 | €21,116 | +€1,603 | +8.2% |
| Other amounts payable | 47/48 | €9,739 | €12,932 | +€3,193 | +32.8% |
| Accrued charges and deferred income | 492/3 | €1,408 | €423 | -€985 | -70.0% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €200,904 | €171,481 | -€29,424 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,238 | €64,406 | -€29,832 | -31.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€7,485 | -€7,485 | |
| Other operating charges | 640/8 | €11,339 | €18,291 | +€6,952 | +61.3% |
| Gross operating margin | 9900 | €632,752 | €578,832 | -€53,920 | -8.5% |
| Operating profit (loss) | 9901 | €326,271 | €332,139 | +€5,868 | +1.8% |
| Financial income | 75/76B | €4,649 | €6,214 | +€1,565 | +33.7% |
| Recurring financial income | 75 | €4,649 | €6,214 | +€1,565 | +33.7% |
| Financial charges | 65/66B | €9,016 | €7,094 | -€1,923 | -21.3% |
| Recurring financial charges | 65 | €9,016 | €7,094 | -€1,923 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €321,903 | €331,259 | +€9,356 | +2.9% |
| Income taxes | 67/77 | €99,909 | €101,389 | +€1,480 | +1.5% |
| Profit (loss) for the period | 9904 | €221,994 | €229,870 | +€7,876 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €221,994 | €229,870 | +€7,876 | +3.5% |
Next steps
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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 7 November 2026 via checked.be.