BC5 GROUP: 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.
BC5 GROUP
Largest movements
- Tangible fixed assets +€6,382
new in 2025: €6,382
- Deferred charges and accrued income +€1,305
up €1,305 (+799%), from €163 to €1,468
- Receivables within one year +€1,197
up €1,197 (+6.9%), from €17,448 to €18,646
of which Trade receivables: +€2,323
- Cash +€1,183
up €1,183 (+9.4%), from €12,633 to €13,816
mainly Net result for the year (+€7,290) and Tax, wage and social debts (+€3,163)
- Reserves +€5,624
up €5,624 (+37.5%), from €14,983 to €20,607
- Tax, wage and social debts +€3,163
up €3,163 (+59.3%), from €5,337 to €8,500
of which Taxes: +€2,327
- Trade debts +€738
up €738 (+18.5%), from €3,992 to €4,730
- Other debts +€542
up €542 (+13.3%), from €4,057 to €4,599
- Staff costs +€17,277
up €17,277 (+103%), from €16,780 to €34,056
- Gross operating margin +€13,865
up €13,865 (+40.7%), from €34,073 to €47,938
- Taxes -€720
down €720 (-24.8%), from €2,910 to €2,190
- Depreciation +€518
up €518 (+34.5%), from €1,500 to €2,018
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 | €31,369 | €41,437 | +€10,067 | +32.1% |
| Fixed assets | 21/28 | €1,125 | €7,507 | +€6,382 | +567% |
| Tangible fixed assets | 22/27 | - | €6,382 | +€6,382 | |
| Furniture and vehicles | 24 | - | €6,382 | +€6,382 | |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €30,244 | €33,929 | +€3,685 | +12.2% |
| Amounts receivable within one year | 40/41 | €17,448 | €18,646 | +€1,197 | +6.9% |
| Trade receivables | 40 | €15,454 | €17,777 | +€2,323 | +15.0% |
| Other amounts receivable | 41 | €1,994 | €869 | -€1,125 | -56.4% |
| Cash at bank and in hand | 54/58 | €12,633 | €13,816 | +€1,183 | +9.4% |
| Deferred charges and accrued income | 490/1 | €163 | €1,468 | +€1,305 | +799% |
| Total equity and liabilities | 10/49 | €31,369 | €41,437 | +€10,067 | +32.1% |
| Equity | 10/15 | €17,983 | €23,607 | +€5,624 | +31.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,983 | €20,607 | +€5,624 | +37.5% |
| Distributable reserves | 133 | €14,983 | €20,607 | +€5,624 | +37.5% |
| Amounts payable | 17/49 | €13,386 | €17,829 | +€4,443 | +33.2% |
| Amounts payable within one year | 42/48 | €13,386 | €17,829 | +€4,443 | +33.2% |
| Trade debts | 44 | €3,992 | €4,730 | +€738 | +18.5% |
| Suppliers | 440/4 | €3,992 | €4,730 | +€738 | +18.5% |
| Taxes, remuneration and social security | 45 | €5,337 | €8,500 | +€3,163 | +59.3% |
| Taxes | 450/3 | €1,224 | €3,551 | +€2,327 | +190% |
| Remuneration and social security | 454/9 | €4,112 | €4,949 | +€837 | +20.3% |
| Other amounts payable | 47/48 | €4,057 | €4,599 | +€542 | +13.3% |
| Remuneration, social security and pensions | 62 | €16,780 | €34,056 | +€17,277 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €2,018 | +€518 | +34.5% |
| Other operating charges | 640/8 | €1,614 | €2,076 | +€462 | +28.6% |
| Gross operating margin | 9900 | €34,073 | €47,938 | +€13,865 | +40.7% |
| Operating profit (loss) | 9901 | €14,179 | €9,788 | -€4,391 | -31.0% |
| Financial income | 75/76B | €10 | €52 | +€42 | +438% |
| Recurring financial income | 75 | €10 | €52 | +€42 | +438% |
| Financial charges | 65/66B | €406 | €360 | -€46 | -11.3% |
| Recurring financial charges | 65 | €406 | €360 | -€46 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €13,783 | €9,480 | -€4,303 | -31.2% |
| Income taxes | 67/77 | €2,910 | €2,190 | -€720 | -24.8% |
| Profit (loss) for the period | 9904 | €10,873 | €7,290 | -€3,583 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,873 | €7,290 | -€3,583 | -33.0% |
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 14 October 2026 via checked.be.