BC - TRADE: 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 - TRADE
Largest movements
- Current investments +€28,049
up €28,049 (+14.0%), from €200,000 to €228,049
- Tangible fixed assets +€17,225
up €17,225 (+503%), from €3,424 to €20,649
of which Leasing and similar rights: +€18,510
- Receivables within one year +€13,308
up €13,308 (+375%), from €3,545 to €16,853
of which Other amounts receivable: +€9,073
- Stocks and contracts +€7,500
up €7,500 (+500%), from €1,500 to €9,000
- Cash +€7,434
up €7,434 (+176%), from €4,219 to €11,653
mainly Other debts (+€38,000) and Net result for the year (+€32,983)
- Other debts +€38,000
up €38,000 (+131%), from €28,909 to €66,909
- Reserves +€32,983
up €32,983 (+16.2%), from €203,706 to €236,689
- Trade debts +€7,790
up €7,790 (+96.0%), from €8,119 to €15,909
- Tax, wage and social debts -€4,883
down €4,883 (-82.9%), from €5,891 to €1,008
- Gross operating margin +€5,331
up €5,331 (+9.9%), from €53,840 to €59,171
- Financial charges +€3,588
up €3,588 (+194%), from €1,847 to €5,435
- Taxes -€3,485
down €3,485 (-14.8%), from €23,606 to €20,121
- Depreciation +€963
up €963 (+75.0%), from €1,285 to €2,248
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 | €212,737 | €286,627 | +€73,890 | +34.7% |
| Fixed assets | 21/28 | €3,474 | €20,698 | +€17,225 | +496% |
| Tangible fixed assets | 22/27 | €3,424 | €20,649 | +€17,225 | +503% |
| Plant, machinery and equipment | 23 | €876 | €411 | -€465 | -53.1% |
| Furniture and vehicles | 24 | €2,548 | €1,728 | -€820 | -32.2% |
| Leasing and similar rights | 25 | - | €18,510 | +€18,510 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €209,263 | €265,929 | +€56,665 | +27.1% |
| Stocks and contracts in progress | 3 | €1,500 | €9,000 | +€7,500 | +500% |
| Stocks | 30/36 | €1,500 | €9,000 | +€7,500 | +500% |
| Amounts receivable within one year | 40/41 | €3,545 | €16,853 | +€13,308 | +375% |
| Trade receivables | 40 | €3,025 | €7,260 | +€4,235 | +140% |
| Other amounts receivable | 41 | €520 | €9,593 | +€9,073 | +1,747% |
| Current investments | 50/53 | €200,000 | €228,049 | +€28,049 | +14.0% |
| Cash at bank and in hand | 54/58 | €4,219 | €11,653 | +€7,434 | +176% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €212,737 | €286,627 | +€73,890 | +34.7% |
| Equity | 10/15 | €169,819 | €202,802 | +€32,983 | +19.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €203,706 | €236,689 | +€32,983 | +16.2% |
| Distributable reserves | 133 | €203,706 | €236,689 | +€32,983 | +16.2% |
| Profit (loss) carried forward | 14 | -€52,637 | -€52,637 | = | 0.0% |
| Amounts payable | 17/49 | €42,918 | €83,825 | +€40,907 | +95.3% |
| Amounts payable within one year | 42/48 | €42,918 | €83,825 | +€40,907 | +95.3% |
| Trade debts | 44 | €8,119 | €15,909 | +€7,790 | +96.0% |
| Suppliers | 440/4 | €8,119 | €15,909 | +€7,790 | +96.0% |
| Taxes, remuneration and social security | 45 | €5,891 | €1,008 | -€4,883 | -82.9% |
| Taxes | 450/3 | €5,891 | €1,008 | -€4,883 | -82.9% |
| Other amounts payable | 47/48 | €28,909 | €66,909 | +€38,000 | +131% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €2,248 | +€963 | +75.0% |
| Other operating charges | 640/8 | €884 | €1,100 | +€217 | +24.5% |
| Gross operating margin | 9900 | €53,840 | €59,171 | +€5,331 | +9.9% |
| Operating profit (loss) | 9901 | €51,671 | €55,822 | +€4,152 | +8.0% |
| Financial income | 75/76B | €3,010 | €2,717 | -€293 | -9.7% |
| Recurring financial income | 75 | €3,010 | €2,717 | -€293 | -9.7% |
| Financial charges | 65/66B | €1,847 | €5,435 | +€3,588 | +194% |
| Recurring financial charges | 65 | €1,847 | €5,435 | +€3,588 | +194% |
| Profit (loss) for the period before taxes | 9903 | €52,834 | €53,104 | +€270 | +0.5% |
| Income taxes | 67/77 | €23,606 | €20,121 | -€3,485 | -14.8% |
| Profit (loss) for the period | 9904 | €29,228 | €32,983 | +€3,755 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,228 | €32,983 | +€3,755 | +12.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.