BCBN: 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.
BCBN
Largest movements
- Receivables within one year +€122,965
up €122,965 (+147.7%), from €83,234 to €206,199
of which Trade receivables: +€134,919
- Cash -€19,585
down €19,585 (-8.5%), from €230,382 to €210,797
mainly Receivables within one year (-€122,965) and Other debts (-€68,000)
- Tangible fixed assets -€14,508
down €14,508 (-22.2%), from €65,204 to €50,697
of which Furniture and vehicles: -€12,080
- Debts after one year +€104,453
up €104,453 (+289.5%), from €36,084 to €140,537
- Profit (loss) carried forward +€73,863
up €73,863 (+36.1%), from €204,801 to €278,664
- Other debts -€68,000
down €68,000 (-100.0%), from €68,000 to €0
- Tax, wage and social debts -€17,725
down €17,725 (-40.2%), from €44,146 to €26,420
of which Taxes: -€18,022
- Current portion of long-term debt +€6,676
up €6,676 (+31.2%), from €21,405 to €28,081
- Gross operating margin -€22,103
down €22,103 (-13.2%), from €167,195 to €145,092
- Taxes -€7,417
down €7,417 (-23.3%), from €31,860 to €24,443
- Other operating charges +€3,710
up €3,710 (+481.4%), from €771 to €4,481
- Financial charges +€2,225
up €2,225 (+151.6%), from €1,467 to €3,692
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 | €392,058 | €484,753 | +€92,695 | +23.6% |
| Fixed assets | 21/28 | €65,433 | €50,925 | -€14,508 | -22.2% |
| Tangible fixed assets | 22/27 | €65,204 | €50,697 | -€14,508 | -22.2% |
| Plant, machinery and equipment | 23 | - | €1,120 | +€1,120 | |
| Furniture and vehicles | 24 | €37,060 | €24,979 | -€12,080 | -32.6% |
| Other tangible fixed assets | 26 | €28,145 | €24,598 | -€3,547 | -12.6% |
| Financial fixed assets | 28 | €229 | €229 | = | 0.0% |
| Current assets | 29/58 | €326,625 | €433,827 | +€107,203 | +32.8% |
| Amounts receivable within one year | 40/41 | €83,234 | €206,199 | +€122,965 | +147.7% |
| Trade receivables | 40 | €71,279 | €206,199 | +€134,919 | +189.3% |
| Other amounts receivable | 41 | €11,955 | €0 | -€11,955 | -100.0% |
| Cash at bank and in hand | 54/58 | €230,382 | €210,797 | -€19,585 | -8.5% |
| Deferred charges and accrued income | 490/1 | €13,009 | €16,832 | +€3,823 | +29.4% |
| Total equity and liabilities | 10/49 | €392,058 | €484,753 | +€92,695 | +23.6% |
| Equity | 10/15 | €214,801 | €288,664 | +€73,863 | +34.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,801 | €278,664 | +€73,863 | +36.1% |
| Amounts payable | 17/49 | €177,257 | €196,088 | +€18,831 | +10.6% |
| Amounts payable after more than one year | 17 | €36,084 | €140,537 | +€104,453 | +289.5% |
| Financial debts | 170/4 | €36,084 | €140,537 | +€104,453 | +289.5% |
| Amounts payable within one year | 42/48 | €141,173 | €55,552 | -€85,622 | -60.6% |
| Current portion of amounts payable after more than one year | 42 | €21,405 | €28,081 | +€6,676 | +31.2% |
| Trade debts | 44 | €7,623 | €1,050 | -€6,572 | -86.2% |
| Suppliers | 440/4 | €7,623 | €1,050 | -€6,572 | -86.2% |
| Taxes, remuneration and social security | 45 | €44,146 | €26,420 | -€17,725 | -40.2% |
| Taxes | 450/3 | €38,306 | €20,284 | -€18,022 | -47.0% |
| Remuneration and social security | 454/9 | €5,840 | €6,137 | +€297 | +5.1% |
| Other amounts payable | 47/48 | €68,000 | €0 | -€68,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €22,043 | €22,882 | +€840 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,540 | €15,730 | +€190 | +1.2% |
| Other operating charges | 640/8 | €771 | €4,481 | +€3,710 | +481.4% |
| Gross operating margin | 9900 | €167,195 | €145,092 | -€22,103 | -13.2% |
| Operating profit (loss) | 9901 | €128,842 | €101,998 | -€26,843 | -20.8% |
| Financial income | 75/76B | €189 | €0 | -€189 | -100.0% |
| Recurring financial income | 75 | €189 | €0 | -€189 | -100.0% |
| Financial charges | 65/66B | €1,467 | €3,692 | +€2,225 | +151.6% |
| Recurring financial charges | 65 | €1,467 | €3,692 | +€2,225 | +151.6% |
| Profit (loss) for the period before taxes | 9903 | €127,564 | €98,306 | -€29,257 | -22.9% |
| Income taxes | 67/77 | €31,860 | €24,443 | -€7,417 | -23.3% |
| Profit (loss) for the period | 9904 | €95,703 | €73,863 | -€21,840 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,703 | €73,863 | -€21,840 | -22.8% |
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 9 October 2026 via checked.be.