BCalor: 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.
BCalor
Largest movements
- Tangible fixed assets +€40,405
up €40,405 (+1164.1%), from €3,471 to €43,876
of which Furniture and vehicles: +€40,624
- Receivables within one year -€13,895
down €13,895 (-52.2%), from €26,635 to €12,740
of which Trade receivables: -€15,191
- Cash +€5,318
up €5,318 (+8.2%), from €64,944 to €70,262
mainly Debts after one year (+€18,761) and Net result for the year (+€16,408)
- Intangible fixed assets -€3,311
down €3,311 (-23.8%), from €13,895 to €10,585
- Debts after one year +€18,761
new in 2025: €18,761
- Reserves +€16,408
up €16,408 (+18.8%), from €87,483 to €103,892
- Trade debts -€8,726
down €8,726 (-64.0%), from €13,641 to €4,916
- Current portion of long-term debt +€2,115
up €2,115 (+81.6%), from €2,592 to €4,707
- Gross operating margin -€2,919
down €2,919 (-7.9%), from €36,990 to €34,071
- Taxes -€853
down €853 (-10.8%), from €7,866 to €7,012
- Depreciation +€628
up €628 (+8.5%), from €7,417 to €8,045
- Other operating charges +€508
up €508 (+77.3%), from €657 to €1,165
- Financial income +€460
up €460 (+78.4%), from €587 to €1,048
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 | €110,491 | €138,445 | +€27,954 | +25.3% |
| Fixed assets | 21/28 | €17,366 | €54,461 | +€37,094 | +213.6% |
| Intangible fixed assets | 21 | €13,895 | €10,585 | -€3,311 | -23.8% |
| Tangible fixed assets | 22/27 | €3,471 | €43,876 | +€40,405 | +1164.1% |
| Plant, machinery and equipment | 23 | €496 | €277 | -€219 | -44.1% |
| Furniture and vehicles | 24 | €2,975 | €43,599 | +€40,624 | +1365.7% |
| Current assets | 29/58 | €93,124 | €83,984 | -€9,140 | -9.8% |
| Amounts receivable within one year | 40/41 | €26,635 | €12,740 | -€13,895 | -52.2% |
| Trade receivables | 40 | €23,709 | €8,518 | -€15,191 | -64.1% |
| Other amounts receivable | 41 | €2,926 | €4,222 | +€1,296 | +44.3% |
| Cash at bank and in hand | 54/58 | €64,944 | €70,262 | +€5,318 | +8.2% |
| Deferred charges and accrued income | 490/1 | €1,545 | €982 | -€563 | -36.4% |
| Total equity and liabilities | 10/49 | €110,491 | €138,445 | +€27,954 | +25.3% |
| Equity | 10/15 | €90,483 | €106,892 | +€16,408 | +18.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €87,483 | €103,892 | +€16,408 | +18.8% |
| Distributable reserves | 133 | €87,483 | €103,892 | +€16,408 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €20,007 | €31,553 | +€11,546 | +57.7% |
| Amounts payable after more than one year | 17 | - | €18,761 | +€18,761 | |
| Financial debts | 170/4 | - | €18,761 | +€18,761 | |
| Amounts payable within one year | 42/48 | €20,007 | €12,792 | -€7,215 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €2,592 | €4,707 | +€2,115 | +81.6% |
| Trade debts | 44 | €13,641 | €4,916 | -€8,726 | -64.0% |
| Suppliers | 440/4 | €13,641 | €4,916 | -€8,726 | -64.0% |
| Advances received on contracts in progress | 46 | - | €160 | +€160 | |
| Taxes, remuneration and social security | 45 | €2,383 | €1,728 | -€655 | -27.5% |
| Taxes | 450/3 | €655 | - | -€655 | |
| Remuneration and social security | 454/9 | €1,728 | €1,728 | = | 0.0% |
| Other amounts payable | 47/48 | €1,391 | €1,281 | -€109 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,417 | €8,045 | +€628 | +8.5% |
| Other operating charges | 640/8 | €657 | €1,165 | +€508 | +77.3% |
| Non-recurring operating charges | 66A | €49 | - | -€49 | |
| Gross operating margin | 9900 | €36,990 | €34,071 | -€2,919 | -7.9% |
| Operating profit (loss) | 9901 | €28,867 | €24,861 | -€4,006 | -13.9% |
| Financial income | 75/76B | €587 | €1,048 | +€460 | +78.4% |
| Recurring financial income | 75 | €587 | €1,048 | +€460 | +78.4% |
| Financial charges | 65/66B | €2,036 | €2,488 | +€452 | +22.2% |
| Recurring financial charges | 65 | €2,036 | €2,488 | +€452 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €27,418 | €23,421 | -€3,997 | -14.6% |
| Income taxes | 67/77 | €7,866 | €7,012 | -€853 | -10.8% |
| Profit (loss) for the period | 9904 | €19,552 | €16,408 | -€3,144 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,552 | €16,408 | -€3,144 | -16.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.