BCA: 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.
BCA
Largest movements
- Financial fixed assets +€178,955
up €178,955 (+101.9%), from €175,628 to €354,583
- Tangible fixed assets +€17,806
new in 2024: €17,806
- Debts after one year +€191,679
up €191,679 (+211.9%), from €90,472 to €282,152
- Current portion of long-term debt -€50,179
no longer reported in 2024 (was €50,179)
- Other debts +€29,435
new in 2024: €29,435
- Reserves +€27,964
up €27,964 (+62.2%), from €44,934 to €72,897
- Tax, wage and social debts +€4,382
up €4,382 (+56.9%), from €7,695 to €12,078
- Gross operating margin +€8,716
up €8,716 (+29.9%), from €29,152 to €37,868
- Taxes +€4,382
up €4,382 (+56.9%), from €7,695 to €12,078
- Depreciation +€3,694
new in 2024: €3,694
- Other operating charges +€2,158
new in 2024: €2,158
- Financial income +€1,928
up €1,928 (+20.3%), from €9,522 to €11,451
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,206 | €401,053 | +€201,847 | +101.3% |
| Fixed assets | 21/28 | €175,628 | €372,389 | +€196,761 | +112.0% |
| Tangible fixed assets | 22/27 | - | €17,806 | +€17,806 | |
| Furniture and vehicles | 24 | - | €17,806 | +€17,806 | |
| Financial fixed assets | 28 | €175,628 | €354,583 | +€178,955 | +101.9% |
| Current assets | 29/58 | €23,578 | €28,665 | +€5,086 | +21.6% |
| Amounts receivable within one year | 40/41 | €13,623 | €16,700 | +€3,077 | +22.6% |
| Other amounts receivable | 41 | €13,623 | €16,700 | +€3,077 | +22.6% |
| Cash at bank and in hand | 54/58 | €9,665 | €11,827 | +€2,162 | +22.4% |
| Deferred charges and accrued income | 490/1 | €291 | €138 | -€153 | -52.7% |
| Total equity and liabilities | 10/49 | €199,206 | €401,053 | +€201,847 | +101.3% |
| Equity | 10/15 | €48,934 | €76,897 | +€27,964 | +57.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €44,934 | €72,897 | +€27,964 | +62.2% |
| Distributable reserves | 133 | €44,934 | €72,897 | +€27,964 | +62.2% |
| Amounts payable | 17/49 | €150,272 | €324,156 | +€173,884 | +115.7% |
| Amounts payable after more than one year | 17 | €90,472 | €282,152 | +€191,679 | +211.9% |
| Financial debts | 170/4 | €90,472 | €282,152 | +€191,679 | +211.9% |
| Amounts payable within one year | 42/48 | €59,800 | €42,004 | -€17,796 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €50,179 | - | -€50,179 | |
| Trade debts | 44 | €1,926 | €492 | -€1,434 | -74.5% |
| Suppliers | 440/4 | €1,926 | €492 | -€1,434 | -74.5% |
| Taxes, remuneration and social security | 45 | €7,695 | €12,078 | +€4,382 | +56.9% |
| Taxes | 450/3 | €7,695 | €12,078 | +€4,382 | +56.9% |
| Other amounts payable | 47/48 | - | €29,435 | +€29,435 | |
| Remuneration, social security and pensions | 62 | - | €472 | +€472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,694 | +€3,694 | |
| Other operating charges | 640/8 | - | €2,158 | +€2,158 | |
| Gross operating margin | 9900 | €29,152 | €37,868 | +€8,716 | +29.9% |
| Operating profit (loss) | 9901 | €29,152 | €31,544 | +€2,392 | +8.2% |
| Financial income | 75/76B | €9,522 | €11,451 | +€1,928 | +20.3% |
| Recurring financial income | 75 | €9,522 | €11,451 | +€1,928 | +20.3% |
| Financial charges | 65/66B | €2,687 | €2,953 | +€266 | +9.9% |
| Recurring financial charges | 65 | €2,687 | €2,953 | +€266 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €35,987 | €40,041 | +€4,055 | +11.3% |
| Income taxes | 67/77 | €7,695 | €12,078 | +€4,382 | +56.9% |
| Profit (loss) for the period | 9904 | €28,291 | €27,964 | -€328 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,291 | €27,964 | -€328 | -1.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.