BC1: what changed
Two fiscal 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.
BC1
Largest movements
- Receivables within one year -€350,272
down €350,272 (-27.6%), from €1.3m to €917,594
- Cash +€41,739
up €41,739 (+747.7%), from €5,582 to €47,322
mainly Receivables within one year (+€350,272) and Receivables after one year (+€36,063)
- Receivables after one year -€36,063
down €36,063 (-10.2%), from €355,000 to €318,938
- Profit (loss) carried forward -€292,404
down €292,404 (-19.0%), from €1.5m to €1.2m
- Tax, wage and social debts -€52,154
down €52,154 (-57.6%), from €90,481 to €38,327
- Financial charges +€311,644
up €311,644 (+1038813.5%), from €30 to €311,674
- Financial income -€118,306
down €118,306 (-82.1%), from €144,100 to €25,794
- Taxes -€38,327
down €38,327 (-100.0%), from €38,327 to €0
- Other operating charges +€2,783
up €2,783 (+254.5%), from €1,094 to €3,877
- Gross operating margin -€322
down €322 (-13.8%), from -€2,327 to -€2,648
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 | €1,628,449 | €1,283,853 | -€344,595 | -21.2% |
| Current assets | 29/58 | €1,628,449 | €1,283,853 | -€344,595 | -21.2% |
| Amounts receivable after more than one year | 29 | €355,000 | €318,938 | -€36,063 | -10.2% |
| Other amounts receivable | 291 | €355,000 | €318,938 | -€36,063 | -10.2% |
| Amounts receivable within one year | 40/41 | €1,267,866 | €917,594 | -€350,272 | -27.6% |
| Other amounts receivable | 41 | €1,267,866 | €917,594 | -€350,272 | -27.6% |
| Cash at bank and in hand | 54/58 | €5,582 | €47,322 | +€41,739 | +747.7% |
| Total equity and liabilities | 10/49 | €1,628,449 | €1,283,853 | -€344,595 | -21.2% |
| Equity | 10/15 | €1,537,841 | €1,245,437 | -€292,404 | -19.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,535,841 | €1,243,437 | -€292,404 | -19.0% |
| Amounts payable | 17/49 | €90,607 | €38,417 | -€52,191 | -57.6% |
| Amounts payable within one year | 42/48 | €90,607 | €38,327 | -€52,280 | -57.7% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Taxes, remuneration and social security | 45 | €90,481 | €38,327 | -€52,154 | -57.6% |
| Taxes | 450/3 | €90,481 | €38,327 | -€52,154 | -57.6% |
| Accrued charges and deferred income | 492/3 | - | €89 | +€89 | |
| Other operating charges | 640/8 | €1,094 | €3,877 | +€2,783 | +254.5% |
| Gross operating margin | 9900 | -€2,327 | -€2,648 | -€322 | -13.8% |
| Operating profit (loss) | 9901 | -€3,420 | -€6,525 | -€3,105 | -90.8% |
| Financial income | 75/76B | €144,100 | €25,794 | -€118,306 | -82.1% |
| Recurring financial income | 75 | €144,100 | €25,794 | -€118,306 | -82.1% |
| Financial charges | 65/66B | €30 | €311,674 | +€311,644 | +1038813.5% |
| Recurring financial charges | 65 | €30 | €311,674 | +€311,644 | +1038813.5% |
| Profit (loss) for the period before taxes | 9903 | €140,650 | -€292,404 | -€433,055 | |
| Income taxes | 67/77 | €38,327 | €0 | -€38,327 | -100.0% |
| Profit (loss) for the period | 9904 | €102,323 | -€292,404 | -€394,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €102,323 | -€292,404 | -€394,727 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.