BCBG MANAGEMENT: 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.
BCBG MANAGEMENT
Largest movements
- Cash +€8,151
up €8,151 (+260.5%), from €3,129 to €11,280
mainly Net result for the year (+€16,538) and Deferred charges and accrued income (+€272)
- Receivables within one year +€2,065
up €2,065 (+6.8%), from €30,360 to €32,424
of which Trade receivables: +€13,950
- Profit (loss) carried forward +€16,538
up €16,538 (+35.3%), from -€46,891 to -€30,353
- Trade debts -€6,199
down €6,199 (-80.6%), from €7,688 to €1,489
- Accrued charges and deferred income -€634
down €634 (-95.7%), from €663 to €29
- Other operating charges -€32,322
down €32,322 (-98.7%), from €32,753 to €431
- Gross operating margin +€30,919
up €30,919, from -€12,609 to €18,310
- Financial charges -€3,270
down €3,270 (-72.8%), from €4,490 to €1,220
- Financial income -€250
no longer reported in 2025 (was €250)
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 | €34,356 | €44,300 | +€9,944 | +28.9% |
| Current assets | 29/58 | €34,356 | €44,300 | +€9,944 | +28.9% |
| Amounts receivable within one year | 40/41 | €30,360 | €32,424 | +€2,065 | +6.8% |
| Trade receivables | 40 | €6,050 | €20,000 | +€13,950 | +230.6% |
| Other amounts receivable | 41 | €24,310 | €12,424 | -€11,885 | -48.9% |
| Cash at bank and in hand | 54/58 | €3,129 | €11,280 | +€8,151 | +260.5% |
| Deferred charges and accrued income | 490/1 | €867 | €596 | -€272 | -31.3% |
| Total equity and liabilities | 10/49 | €34,356 | €44,300 | +€9,944 | +28.9% |
| Equity | 10/15 | €21,309 | €37,847 | +€16,538 | +77.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,891 | -€30,353 | +€16,538 | +35.3% |
| Amounts payable | 17/49 | €13,047 | €6,453 | -€6,594 | -50.5% |
| Amounts payable within one year | 42/48 | €12,384 | €6,424 | -€5,960 | -48.1% |
| Trade debts | 44 | €7,688 | €1,489 | -€6,199 | -80.6% |
| Suppliers | 440/4 | €7,688 | €1,489 | -€6,199 | -80.6% |
| Taxes, remuneration and social security | 45 | €958 | €1,198 | +€240 | +25.0% |
| Taxes | 450/3 | €958 | €1,198 | +€240 | +25.0% |
| Other amounts payable | 47/48 | €3,738 | €3,738 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €663 | €29 | -€634 | -95.7% |
| Other operating charges | 640/8 | €32,753 | €431 | -€32,322 | -98.7% |
| Gross operating margin | 9900 | -€12,609 | €18,310 | +€30,919 | |
| Operating profit (loss) | 9901 | -€45,362 | €17,879 | +€63,241 | |
| Financial income | 75/76B | €250 | - | -€250 | |
| Recurring financial income | 75 | €250 | - | -€250 | |
| Financial charges | 65/66B | €4,490 | €1,220 | -€3,270 | -72.8% |
| Recurring financial charges | 65 | €4,490 | €1,220 | -€3,270 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | -€49,602 | €16,658 | +€66,260 | |
| Income taxes | 67/77 | €127 | €120 | -€7 | -5.5% |
| Profit (loss) for the period | 9904 | -€49,729 | €16,538 | +€66,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,729 | €16,538 | +€66,267 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.