BCB Off Market: 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.
BCB Off Market
Largest movements
- Cash +€44,902
up €44,902 (+47.4%), from €94,682 to €139,583
mainly Net result for the year (+€225,097) and Tax, wage and social debts (+€31,238)
- Deferred charges and accrued income +€34,070
new in 2025: €34,070
- Receivables within one year -€7,116
down €7,116 (-8.1%), from €87,907 to €80,791
of which Trade receivables: -€23,349
- Profit (loss) carried forward +€225,097
up €225,097 (+96.6%), from €233,112 to €458,209
- Other debts -€185,311
down €185,311 (-88.3%), from €209,898 to €24,587
- Tax, wage and social debts +€31,238
up €31,238 (+76.7%), from €40,753 to €71,991
- Financial income +€99,683
up €99,683 (+31,411%), from €317 to €100,000
- Gross operating margin +€24,417
up €24,417 (+17.2%), from €141,857 to €166,274
- Taxes +€3,837
up €3,837 (+11.3%), from €34,093 to €37,931
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 | €486,763 | €557,788 | +€71,025 | +14.6% |
| Fixed assets | 21/28 | €304,175 | €303,344 | -€831 | -0.3% |
| Tangible fixed assets | 22/27 | €4,175 | €3,224 | -€951 | -22.8% |
| Plant, machinery and equipment | 23 | €4,175 | €3,224 | -€951 | -22.8% |
| Financial fixed assets | 28 | €300,000 | €300,120 | +€120 | 0.0% |
| Current assets | 29/58 | €182,588 | €254,444 | +€71,856 | +39.4% |
| Amounts receivable within one year | 40/41 | €87,907 | €80,791 | -€7,116 | -8.1% |
| Trade receivables | 40 | €31,406 | €8,057 | -€23,349 | -74.3% |
| Other amounts receivable | 41 | €56,501 | €72,734 | +€16,234 | +28.7% |
| Cash at bank and in hand | 54/58 | €94,682 | €139,583 | +€44,902 | +47.4% |
| Deferred charges and accrued income | 490/1 | - | €34,070 | +€34,070 | |
| Total equity and liabilities | 10/49 | €486,763 | €557,788 | +€71,025 | +14.6% |
| Equity | 10/15 | €236,112 | €461,209 | +€225,097 | +95.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,112 | €458,209 | +€225,097 | +96.6% |
| Amounts payable | 17/49 | €250,651 | €96,579 | -€154,073 | -61.5% |
| Amounts payable within one year | 42/48 | €250,651 | €96,579 | -€154,073 | -61.5% |
| Taxes, remuneration and social security | 45 | €40,753 | €71,991 | +€31,238 | +76.7% |
| Taxes | 450/3 | €40,753 | €71,991 | +€31,238 | +76.7% |
| Other amounts payable | 47/48 | €209,898 | €24,587 | -€185,311 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,510 | €2,701 | +€191 | +7.6% |
| Other operating charges | 640/8 | €218 | €400 | +€182 | +83.4% |
| Gross operating margin | 9900 | €141,857 | €166,274 | +€24,417 | +17.2% |
| Operating profit (loss) | 9901 | €139,129 | €163,173 | +€24,045 | +17.3% |
| Financial income | 75/76B | €317 | €100,000 | +€99,683 | +31,411% |
| Recurring financial income | 75 | €317 | €100,000 | +€99,683 | +31,411% |
| Financial charges | 65/66B | €339 | €146 | -€193 | -57.0% |
| Recurring financial charges | 65 | €339 | €146 | -€193 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €139,107 | €263,028 | +€123,921 | +89.1% |
| Income taxes | 67/77 | €34,093 | €37,931 | +€3,837 | +11.3% |
| Profit (loss) for the period | 9904 | €105,014 | €225,097 | +€120,083 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €105,014 | €225,097 | +€120,083 | +114% |
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 28 October 2026 via checked.be.