BC VENTURES: 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 VENTURES
Largest movements
- Tangible fixed assets -€21,630
down €21,630 (-23.1%), from €93,604 to €71,975
of which Furniture and vehicles: -€18,032
- Cash +€14,297
up €14,297 (+213%), from €6,699 to €20,996
mainly Depreciation (+€23,855) and Trade debts (+€1,606)
- Profit (loss) carried forward -€6,462
down €6,462 (-58.6%), from -€11,019 to -€17,480
- Tax, wage and social debts -€4,198
down €4,198 (-31.8%), from €13,211 to €9,013
- Trade debts +€1,606
up €1,606 (+8.4%), from €19,138 to €20,744
- Gross operating margin +€6,554
up €6,554 (+36.7%), from €17,873 to €24,428
- Depreciation +€2,831
up €2,831 (+13.5%), from €21,024 to €23,855
- Taxes -€1,133
down €1,133 (-100%), from €1,133 to €0
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 | €122,861 | €114,860 | -€8,002 | -6.5% |
| Fixed assets | 21/28 | €93,604 | €71,975 | -€21,630 | -23.1% |
| Tangible fixed assets | 22/27 | €93,604 | €71,975 | -€21,630 | -23.1% |
| Land and buildings | 22 | €14,531 | €12,779 | -€1,752 | -12.1% |
| Plant, machinery and equipment | 23 | €7,534 | €5,688 | -€1,845 | -24.5% |
| Furniture and vehicles | 24 | €71,540 | €53,508 | -€18,032 | -25.2% |
| Current assets | 29/58 | €29,257 | €42,885 | +€13,628 | +46.6% |
| Amounts receivable within one year | 40/41 | €21,375 | €20,801 | -€574 | -2.7% |
| Trade receivables | 40 | €16,733 | €15,881 | -€852 | -5.1% |
| Other amounts receivable | 41 | €4,642 | €4,920 | +€278 | +6.0% |
| Cash at bank and in hand | 54/58 | €6,699 | €20,996 | +€14,297 | +213% |
| Deferred charges and accrued income | 490/1 | €1,183 | €1,088 | -€95 | -8.1% |
| Total equity and liabilities | 10/49 | €122,861 | €114,860 | -€8,002 | -6.5% |
| Equity | 10/15 | €12,267 | €5,805 | -€6,462 | -52.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,285 | €18,285 | = | 0.0% |
| Distributable reserves | 133 | €18,285 | €18,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,019 | -€17,480 | -€6,462 | -58.6% |
| Amounts payable | 17/49 | €110,595 | €109,055 | -€1,540 | -1.4% |
| Amounts payable after more than one year | 17 | €73,508 | €74,316 | +€808 | +1.1% |
| Financial debts | 170/4 | €22,606 | €17,625 | -€4,982 | -22.0% |
| Other amounts payable | 178/9 | €50,902 | €56,692 | +€5,790 | +11.4% |
| Amounts payable within one year | 42/48 | €37,087 | €34,738 | -€2,348 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €4,738 | €4,982 | +€244 | +5.1% |
| Trade debts | 44 | €19,138 | €20,744 | +€1,606 | +8.4% |
| Suppliers | 440/4 | €19,138 | €20,744 | +€1,606 | +8.4% |
| Taxes, remuneration and social security | 45 | €13,211 | €9,013 | -€4,198 | -31.8% |
| Taxes | 450/3 | €13,211 | €9,013 | -€4,198 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,024 | €23,855 | +€2,831 | +13.5% |
| Other operating charges | 640/8 | €202 | €307 | +€105 | +52.0% |
| Gross operating margin | 9900 | €17,873 | €24,428 | +€6,554 | +36.7% |
| Operating profit (loss) | 9901 | -€3,353 | €265 | +€3,618 | |
| Financial income | 75/76B | €105 | €0 | -€105 | -99.8% |
| Recurring financial income | 75 | €105 | €0 | -€105 | -99.8% |
| Financial charges | 65/66B | €6,637 | €6,727 | +€89 | +1.3% |
| Recurring financial charges | 65 | €6,637 | €6,727 | +€89 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,885 | -€6,462 | +€3,424 | +34.6% |
| Income taxes | 67/77 | €1,133 | €0 | -€1,133 | -100% |
| Profit (loss) for the period | 9904 | -€11,019 | -€6,462 | +€4,557 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,019 | -€6,462 | +€4,557 | +41.4% |
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 27 October 2026 via checked.be.