Bcc Centrale: 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.
What changed
Bcc Centrale
NACE 47.632, Retail sale of bicycles
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€1.9m
2023 · -€451,221-€1.5m
Equity
-€12,247
2023 · €1.9m-€1.9m
Cash
€416,304
2023 · €436,098-€19,794
Balance sheet total
€11.7m
2023 · €11.4m+€285,794
Largest movements
Assets
- Receivables within one year +€1.7m
up €1.7m (+81.7%), from €2.0m to €3.7m
of which Other amounts receivable: +€2.5m
- Stocks and contracts -€1.2m
down €1.2m (-16.7%), from €7.4m to €6.2m
- Tangible fixed assets -€200,903
down €200,903 (-17.5%), from €1.1m to €944,704
of which Other tangible fixed assets: -€117,189
Equity and liabilities
- Trade debts +€2.2m
up €2.2m (+167.0%), from €1.3m to €3.5m
- Profit (loss) carried forward -€1.9m
down €1.9m, from €1.9m to -€77,707
Income statement
- Turnover +€3.1m
up €3.1m (+21.2%), from €14.6m to €17.8m
- Goods and materials +€3.1m
up €3.1m (+25.2%), from €12.3m to €15.4m
of which Purchases: +€4.9m
- Write-downs +€1.0m
new in 2024: €1.0m
From the 2023 result to the 2024 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.
Result 2023
-€451,221
Turnover
+€3.1m
Other operating income
+€25,450
Goods and materials
-€3.1m
Services and other goods
+€24,147
Staff costs
-€99,191
Depreciation
-€17,749
Write-downs
-€1.0m
Other operating charges
-€19,216
Other operating items
-€364,865
Financial income
-€80,827
Financial charges
+€71,535
Taxes
-€827
Deferred taxes and other
-€36,600
Result 2024
-€1.9m
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€5,323
Investment
-€58,904
Financing
+€33,788
Cash 2023
€436,098
From operations (derived)
+€5,323
Net result for the year
-€1.9m
Depreciation
+€248,246
Receivables after one year
-€90,829
Stocks and contracts
+€1.2m
Receivables within one year
-€1.7m
Deferred charges and accrued income
+€30,916
Trade debts
+€2.2m
Smaller working-capital items
+€7,214
Investment (derived)
-€58,904
Investment in fixed assets (net)
-€58,437
Current investments
-€467
Financing
+€33,788
Debts after one year
+€31,386
Current portion of long-term debt
+€2,402
Cash 2024
€416,304
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,374,024 | €11,659,818 | +€285,794 | +2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,271,208 | €1,081,399 | -€189,808 | -14.9% |
| Intangible fixed assets | 21 | €15,386 | €26,480 | +€11,095 | +72.1% |
| Tangible fixed assets | 22/27 | €1,145,607 | €944,704 | -€200,903 | -17.5% |
| Plant, machinery and equipment | 23 | €69,682 | €43,118 | -€26,564 | -38.1% |
| Furniture and vehicles | 24 | €230,129 | €172,979 | -€57,150 | -24.8% |
| Other tangible fixed assets | 26 | €845,796 | €728,607 | -€117,189 | -13.9% |
| Financial fixed assets | 28 | €110,215 | €110,215 | = | 0.0% |
| Other financial fixed assets | 284/8 | €110,215 | €110,215 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €110,215 | €110,215 | = | 0.0% |
| Current assets | 29/58 | €10,102,817 | €10,578,418 | +€475,602 | +4.7% |
| Amounts receivable after more than one year | 29 | - | €90,829 | +€90,829 | |
| Other amounts receivable | 291 | - | €90,829 | +€90,829 | |
| Stocks and contracts in progress | 3 | €7,400,482 | €6,166,019 | -€1.2m | -16.7% |
| Stocks | 30/36 | €7,400,482 | €6,166,019 | -€1.2m | -16.7% |
| Goods purchased for resale | 34 | €7,400,482 | €6,166,019 | -€1.2m | -16.7% |
| Amounts receivable within one year | 40/41 | €2,043,737 | €3,713,216 | +€1.7m | +81.7% |
| Trade receivables | 40 | €1,591,238 | €769,092 | -€822,146 | -51.7% |
| Other amounts receivable | 41 | €452,499 | €2,944,123 | +€2.5m | +550.6% |
| Current investments | 50/53 | €138,167 | €138,633 | +€467 | +0.3% |
| Other investments | 51/53 | €138,167 | €138,633 | +€467 | +0.3% |
| Cash at bank and in hand | 54/58 | €436,098 | €416,304 | -€19,794 | -4.5% |
| Deferred charges and accrued income | 490/1 | €84,333 | €53,417 | -€30,916 | -36.7% |
| Total equity and liabilities | 10/49 | €11,374,024 | €11,659,818 | +€285,794 | +2.5% |
| Equity | 10/15 | €1,933,949 | -€12,247 | -€1.9m | |
| Contributions | 10/11 | €65,460 | €65,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,868,489 | -€77,707 | -€1.9m | |
| Amounts payable | 17/49 | €9,440,075 | €11,672,065 | +€2.2m | +23.6% |
| Amounts payable after more than one year | 17 | €3,085,522 | €3,116,908 | +€31,386 | +1.0% |
| Financial debts | 170/4 | €1,647,300 | €1,267,303 | -€379,996 | -23.1% |
| Credit institutions | 173 | €1,056,115 | €1,267,303 | +€211,188 | +20.0% |
| Other loans | 174 | €591,184 | - | -€591,184 | |
| Other amounts payable | 178/9 | €1,438,223 | €1,849,604 | +€411,382 | +28.6% |
| Amounts payable within one year | 42/48 | €6,345,383 | €8,542,357 | +€2.2m | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €414,741 | €417,143 | +€2,402 | +0.6% |
| Financial debts | 43 | €4,130,000 | €4,130,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,130,000 | €4,130,000 | = | 0.0% |
| Trade debts | 44 | €1,312,011 | €3,502,999 | +€2.2m | +167.0% |
| Suppliers | 440/4 | €1,312,011 | €3,502,999 | +€2.2m | +167.0% |
| Taxes, remuneration and social security | 45 | €328,630 | €332,215 | +€3,585 | +1.1% |
| Taxes | 450/3 | €211,454 | €175,666 | -€35,789 | -16.9% |
| Remuneration and social security | 454/9 | €117,176 | €156,549 | +€39,373 | +33.6% |
| Other amounts payable | 47/48 | €160,000 | €160,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,170 | €12,800 | +€3,630 | +39.6% |
| Operating income | 70/76A | €15,102,669 | €17,875,734 | +€2.8m | +18.4% |
| Turnover | 70 | €14,648,220 | €17,760,701 | +€3.1m | +21.2% |
| Other operating income | 74 | €83,137 | €108,587 | +€25,450 | +30.6% |
| Non-recurring operating income | 76A | €371,312 | €6,446 | -€364,865 | -98.3% |
| Operating charges | 60/66A | €15,335,548 | €19,556,868 | +€4.2m | +27.5% |
| Goods for resale, raw materials and consumables | 60 | €12,339,988 | €15,447,815 | +€3.1m | +25.2% |
| Purchases | 600/8 | €10,320,916 | €15,214,837 | +€4.9m | +47.4% |
| Change in stocks: decrease (increase) | 609 | €2,019,072 | €232,978 | -€1.8m | -88.5% |
| Services and other goods | 61 | €1,899,797 | €1,875,649 | -€24,147 | -1.3% |
| Remuneration, social security and pensions | 62 | €855,619 | €954,810 | +€99,191 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230,497 | €248,246 | +€17,749 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,001,485 | +€1.0m | |
| Other operating charges | 640/8 | €9,647 | €28,863 | +€19,216 | +199.2% |
| Operating profit (loss) | 9901 | -€232,880 | -€1,681,134 | -€1.4m | -621.9% |
| Financial income | 75/76B | €142,231 | €61,403 | -€80,827 | -56.8% |
| Recurring financial income | 75 | €142,231 | €61,403 | -€80,827 | -56.8% |
| Income from financial fixed assets | 750 | €1,085 | - | -€1,085 | |
| Income from current assets | 751 | - | €667 | +€667 | |
| Other financial income | 752/9 | €141,146 | €60,737 | -€80,409 | -57.0% |
| Financial charges | 65/66B | €396,394 | €324,860 | -€71,535 | -18.0% |
| Recurring financial charges | 65 | €394,894 | €324,860 | -€70,035 | -17.7% |
| Debt charges | 650 | €379,101 | €317,571 | -€61,530 | -16.2% |
| Other financial charges | 652/9 | €15,794 | €7,289 | -€8,505 | -53.8% |
| Non-recurring financial charges | 66B | €1,500 | - | -€1,500 | |
| Profit (loss) for the period before taxes | 9903 | -€487,043 | -€1,944,591 | -€1.5m | -299.3% |
| Transfer from deferred taxes | 780 | €36,600 | - | -€36,600 | |
| Income taxes | 67/77 | €778 | €1,606 | +€827 | +106.3% |
| Taxes | 670/3 | €778 | €1,606 | +€827 | +106.3% |
| Profit (loss) for the period | 9904 | -€451,221 | -€1,946,196 | -€1.5m | -331.3% |
| Transfer from tax-exempt reserves | 789 | €109,801 | - | -€109,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€341,420 | -€1,946,196 | -€1.6m | -470.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.