BC-TRANS: 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-TRANS
Largest movements
- Tangible fixed assets -€52,746
down €52,746 (-52.3%), from €100,945 to €48,199
- Receivables within one year +€49,819
up €49,819 (+140%), from €35,669 to €85,487
of which Other amounts receivable: +€62,535
- Cash -€40,078
no longer reported in 2025 (was €40,078)
mainly Accrued charges and deferred income (-€52,757) and Receivables within one year (-€49,819)
- Accrued charges and deferred income -€52,757
no longer reported in 2025 (was €52,757)
- Other debts -€46,166
no longer reported in 2025 (was €46,166)
- Profit (loss) carried forward +€36,306
up €36,306 (+89.2%), from €40,711 to €77,017
- Tax, wage and social debts +€23,748
up €23,748 (+162%), from €14,677 to €38,425
of which Taxes: +€14,881
- Trade debts -€4,198
down €4,198 (-12.0%), from €34,921 to €30,723
- Turnover -€569,882
no longer reported in 2025 (was €569,882)
- Purchases and services -€322,516
no longer reported in 2025 (was €322,516)
- Gross operating margin +€39,495
up €39,495 (+16.0%), from €247,366 to €286,861
- Depreciation +€33,420
new in 2025: €33,420
- Staff costs -€12,024
down €12,024 (-5.9%), from €205,172 to €193,147
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 | €216,691 | €173,686 | -€43,005 | -19.8% |
| Fixed assets | 21/28 | €140,945 | €88,199 | -€52,746 | -37.4% |
| Tangible fixed assets | 22/27 | €100,945 | €48,199 | -€52,746 | -52.3% |
| Furniture and vehicles | 24 | €100,945 | €48,199 | -€52,746 | -52.3% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €75,746 | €85,487 | +€9,741 | +12.9% |
| Amounts receivable within one year | 40/41 | €35,669 | €85,487 | +€49,819 | +140% |
| Trade receivables | 40 | €13,192 | €476 | -€12,716 | -96.4% |
| Other amounts receivable | 41 | €22,477 | €85,012 | +€62,535 | +278% |
| Cash at bank and in hand | 54/58 | €40,078 | - | -€40,078 | |
| Total equity and liabilities | 10/49 | €216,691 | €173,686 | -€43,005 | -19.8% |
| Equity | 10/15 | €68,171 | €104,477 | +€36,306 | +53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,711 | €77,017 | +€36,306 | +89.2% |
| Amounts payable | 17/49 | €148,520 | €69,210 | -€79,311 | -53.4% |
| Amounts payable within one year | 42/48 | €95,764 | €69,210 | -€26,554 | -27.7% |
| Financial debts | 43 | - | €61 | +€61 | |
| Credit institutions | 430/8 | - | €61 | +€61 | |
| Trade debts | 44 | €34,921 | €30,723 | -€4,198 | -12.0% |
| Suppliers | 440/4 | €34,921 | €30,723 | -€4,198 | -12.0% |
| Taxes, remuneration and social security | 45 | €14,677 | €38,425 | +€23,748 | +162% |
| Taxes | 450/3 | €10,332 | €25,213 | +€14,881 | +144% |
| Remuneration and social security | 454/9 | €4,345 | €13,213 | +€8,868 | +204% |
| Other amounts payable | 47/48 | €46,166 | - | -€46,166 | |
| Accrued charges and deferred income | 492/3 | €52,757 | - | -€52,757 | |
| Turnover | 70 | €569,882 | - | -€569,882 | |
| Goods, raw materials, services and sundry goods | 60/61 | €322,516 | - | -€322,516 | |
| Remuneration, social security and pensions | 62 | €205,172 | €193,147 | -€12,024 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €33,420 | +€33,420 | |
| Other operating charges | 640/8 | €10,021 | €9,501 | -€520 | -5.2% |
| Gross operating margin | 9900 | €247,366 | €286,861 | +€39,495 | +16.0% |
| Operating profit (loss) | 9901 | €32,173 | €50,793 | +€18,620 | +57.9% |
| Financial income | 75/76B | - | €1,365 | +€1,365 | |
| Recurring financial income | 75 | - | €1,365 | +€1,365 | |
| Financial charges | 65/66B | €12,918 | €971 | -€11,947 | -92.5% |
| Recurring financial charges | 65 | €67 | €971 | +€904 | +1,346% |
| Non-recurring financial charges | 66B | €12,851 | - | -€12,851 | |
| Profit (loss) for the period before taxes | 9903 | €19,255 | €51,187 | +€31,932 | +166% |
| Income taxes | 67/77 | €6,709 | €14,881 | +€8,171 | +122% |
| Profit (loss) for the period | 9904 | €12,546 | €36,306 | +€23,760 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €12,546 | €36,306 | +€23,760 | +189% |
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 22 October 2026 via checked.be.