BCBV: 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.
BCBV
Largest movements
- Stocks and contracts +€23,306
up €23,306 (+9.0%), from €258,616 to €281,922
- Tangible fixed assets -€20,595
down €20,595 (-36.4%), from €56,625 to €36,029
of which Furniture and vehicles: -€20,343
- Cash -€6,830
down €6,830 (-45.0%), from €15,188 to €8,358
mainly Debts after one year (-€27,179) and Stocks and contracts (-€23,306)
- Debts after one year -€27,179
down €27,179 (-17.2%), from €157,764 to €130,585
- Profit (loss) carried forward +€27,035
up €27,035 (+44.1%), from €61,316 to €88,351
- Tax, wage and social debts -€5,314
down €5,314 (-63.3%), from €8,390 to €3,076
- Depreciation -€6,267
down €6,267 (-23.3%), from €26,862 to €20,595
- Gross operating margin +€2,244
up €2,244 (+3.6%), from €62,034 to €64,277
- Taxes +€1,755
up €1,755 (+29.6%), from €5,921 to €7,676
- Financial charges +€1,029
up €1,029 (+17.1%), from €6,035 to €7,064
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 | €346,150 | €342,243 | -€3,908 | -1.1% |
| Fixed assets | 21/28 | €56,625 | €36,029 | -€20,595 | -36.4% |
| Tangible fixed assets | 22/27 | €56,625 | €36,029 | -€20,595 | -36.4% |
| Land and buildings | 22 | €749 | €496 | -€253 | -33.8% |
| Furniture and vehicles | 24 | €55,876 | €35,533 | -€20,343 | -36.4% |
| Current assets | 29/58 | €289,526 | €306,213 | +€16,688 | +5.8% |
| Stocks and contracts in progress | 3 | €258,616 | €281,922 | +€23,306 | +9.0% |
| Stocks | 30/36 | €258,616 | €281,922 | +€23,306 | +9.0% |
| Amounts receivable within one year | 40/41 | €13,603 | €12,853 | -€750 | -5.5% |
| Trade receivables | 40 | €13,599 | €10,474 | -€3,125 | -23.0% |
| Other amounts receivable | 41 | €4 | €2,379 | +€2,376 | +62845.5% |
| Cash at bank and in hand | 54/58 | €15,188 | €8,358 | -€6,830 | -45.0% |
| Deferred charges and accrued income | 490/1 | €2,118 | €3,080 | +€962 | +45.4% |
| Total equity and liabilities | 10/49 | €346,150 | €342,243 | -€3,908 | -1.1% |
| Equity | 10/15 | €81,316 | €108,351 | +€27,035 | +33.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,316 | €88,351 | +€27,035 | +44.1% |
| Amounts payable | 17/49 | €264,834 | €233,891 | -€30,943 | -11.7% |
| Amounts payable after more than one year | 17 | €157,764 | €130,585 | -€27,179 | -17.2% |
| Financial debts | 170/4 | €157,764 | €130,585 | -€27,179 | -17.2% |
| Amounts payable within one year | 42/48 | €106,698 | €102,901 | -€3,797 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €27,174 | €27,179 | +€5 | 0.0% |
| Trade debts | 44 | €1,026 | €438 | -€589 | -57.3% |
| Suppliers | 440/4 | €1,026 | €438 | -€589 | -57.3% |
| Taxes, remuneration and social security | 45 | €8,390 | €3,076 | -€5,314 | -63.3% |
| Taxes | 450/3 | €8,390 | €3,076 | -€5,314 | -63.3% |
| Other amounts payable | 47/48 | €70,108 | €72,208 | +€2,100 | +3.0% |
| Accrued charges and deferred income | 492/3 | €371 | €405 | +€34 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,862 | €20,595 | -€6,267 | -23.3% |
| Other operating charges | 640/8 | €1,348 | €1,922 | +€574 | +42.6% |
| Gross operating margin | 9900 | €62,034 | €64,277 | +€2,244 | +3.6% |
| Operating profit (loss) | 9901 | €33,823 | €41,760 | +€7,937 | +23.5% |
| Financial income | 75/76B | €0 | €15 | +€15 | +153900.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +153900.0% |
| Financial charges | 65/66B | €6,035 | €7,064 | +€1,029 | +17.1% |
| Recurring financial charges | 65 | €6,035 | €7,064 | +€1,029 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €27,789 | €34,711 | +€6,923 | +24.9% |
| Income taxes | 67/77 | €5,921 | €7,676 | +€1,755 | +29.6% |
| Profit (loss) for the period | 9904 | €21,868 | €27,035 | +€5,167 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,868 | €27,035 | +€5,167 | +23.6% |
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.