BCBK: 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.
BCBK
Largest movements
- Cash -€4,769
down €4,769 (-17.5%), from €27,225 to €22,456
mainly Net result for the year (-€39,832) and Tax, wage and social debts (-€8,855)
- Tangible fixed assets -€2,906
down €2,906 (-40.7%), from €7,134 to €4,228
of which Plant, machinery and equipment: -€1,800
- Stocks and contracts -€1,198
down €1,198 (-9.6%), from €12,426 to €11,228
- Profit (loss) carried forward -€39,832
down €39,832 (-67.0%), from -€59,453 to -€99,285
- Other debts +€33,087
up €33,087 (+80.1%), from €41,320 to €74,406
- Tax, wage and social debts -€8,855
down €8,855 (-40.4%), from €21,919 to €13,064
of which Remuneration and social security: -€10,403
- Trade debts +€5,437
up €5,437 (+21.9%), from €24,841 to €30,278
- Accrued charges and deferred income +€1,902
new in 2025: €1,902
- Gross operating margin -€50,287
down €50,287 (-42.7%), from €117,879 to €67,592
- Financial charges -€17,722
down €17,722 (-85.2%), from €20,803 to €3,081
of which Non-recurring financial charges: -€17,578
- Staff costs -€13,889
down €13,889 (-12.2%), from €113,728 to €99,838
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 | €49,378 | €40,365 | -€9,012 | -18.3% |
| Fixed assets | 21/28 | €8,634 | €5,728 | -€2,906 | -33.7% |
| Tangible fixed assets | 22/27 | €7,134 | €4,228 | -€2,906 | -40.7% |
| Plant, machinery and equipment | 23 | €3,861 | €2,061 | -€1,800 | -46.6% |
| Furniture and vehicles | 24 | €2,111 | €1,211 | -€900 | -42.6% |
| Other tangible fixed assets | 26 | €1,162 | €956 | -€206 | -17.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €40,743 | €34,637 | -€6,106 | -15.0% |
| Stocks and contracts in progress | 3 | €12,426 | €11,228 | -€1,198 | -9.6% |
| Stocks | 30/36 | €12,426 | €11,228 | -€1,198 | -9.6% |
| Amounts receivable within one year | 40/41 | €1,093 | €637 | -€455 | -41.7% |
| Other amounts receivable | 41 | €1,093 | €637 | -€455 | -41.7% |
| Cash at bank and in hand | 54/58 | €27,225 | €22,456 | -€4,769 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €316 | +€316 | |
| Total equity and liabilities | 10/49 | €49,378 | €40,365 | -€9,012 | -18.3% |
| Equity | 10/15 | -€39,453 | -€79,285 | -€39,832 | -101.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,453 | -€99,285 | -€39,832 | -67.0% |
| Amounts payable | 17/49 | €88,830 | €119,650 | +€30,820 | +34.7% |
| Amounts payable within one year | 42/48 | €88,830 | €117,748 | +€28,918 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €751 | - | -€751 | |
| Trade debts | 44 | €24,841 | €30,278 | +€5,437 | +21.9% |
| Suppliers | 440/4 | €24,841 | €30,278 | +€5,437 | +21.9% |
| Taxes, remuneration and social security | 45 | €21,919 | €13,064 | -€8,855 | -40.4% |
| Taxes | 450/3 | €2,421 | €3,969 | +€1,548 | +63.9% |
| Remuneration and social security | 454/9 | €19,498 | €9,095 | -€10,403 | -53.4% |
| Other amounts payable | 47/48 | €41,320 | €74,406 | +€33,087 | +80.1% |
| Accrued charges and deferred income | 492/3 | - | €1,902 | +€1,902 | |
| Remuneration, social security and pensions | 62 | €113,728 | €99,838 | -€13,889 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,906 | €2,906 | = | 0.0% |
| Other operating charges | 640/8 | €2,116 | €1,911 | -€205 | -9.7% |
| Gross operating margin | 9900 | €117,879 | €67,592 | -€50,287 | -42.7% |
| Operating profit (loss) | 9901 | -€870 | -€37,063 | -€36,193 | -4158.6% |
| Financial income | 75/76B | - | €313 | +€313 | |
| Recurring financial income | 75 | - | €313 | +€313 | |
| Financial charges | 65/66B | €20,803 | €3,081 | -€17,722 | -85.2% |
| Recurring financial charges | 65 | €3,225 | €3,081 | -€144 | -4.5% |
| Non-recurring financial charges | 66B | €17,578 | - | -€17,578 | |
| Profit (loss) for the period before taxes | 9903 | -€21,674 | -€39,832 | -€18,158 | -83.8% |
| Profit (loss) for the period | 9904 | -€21,674 | -€39,832 | -€18,158 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,674 | -€39,832 | -€18,158 | -83.8% |
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 10 October 2026 via checked.be.