BCC CONSULT: what changed
BCC CONSULT
Largest movements
- Receivables within one year +€29,927
up €29,927 (+33.0%), from €90,758 to €120,684
of which Trade receivables: +€28,124
- Tangible fixed assets +€12,263
up €12,263 (+1,350%), from €908 to €13,172
- Intangible fixed assets -€4,800
down €4,800 (-38.7%), from €12,388 to €7,588
- Cash -€2,640
down €2,640 (-83.6%), from €3,159 to €518
mainly Receivables within one year (-€29,927) and Investment in fixed assets (net) (-€15,000)
- Trade debts +€13,245
up €13,245 (+36.3%), from €36,525 to €49,770
- Current portion of long-term debt +€11,369
up €11,369 (+86.8%), from €13,100 to €24,470
- Short-term financial debts +€5,869
up €5,869 (+68.3%), from €8,594 to €14,463
- Debts after one year +€2,784
up €2,784 (+12.5%), from €22,270 to €25,054
- Tax, wage and social debts +€2,656
up €2,656 (+32.8%), from €8,104 to €10,760
- Purchases and services +€21,338
up €21,338 (+14.8%), from €143,838 to €165,177
- Turnover +€16,638
up €16,638 (+10.1%), from €165,351 to €181,990
- Gross operating margin -€3,585
down €3,585 (-16.7%), from €21,513 to €17,928
- Taxes -€3,063
down €3,063 (-82.6%), from €3,707 to €644
- Depreciation +€2,555
up €2,555 (+51.3%), from €4,982 to €7,537
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,789 | €148,299 | +€35,511 | +31.5% |
| Fixed assets | 21/28 | €13,296 | €20,760 | +€7,463 | +56.1% |
| Intangible fixed assets | 21 | €12,388 | €7,588 | -€4,800 | -38.7% |
| Tangible fixed assets | 22/27 | €908 | €13,172 | +€12,263 | +1,350% |
| Furniture and vehicles | 24 | €908 | €13,172 | +€12,263 | +1,350% |
| Current assets | 29/58 | €99,492 | €127,539 | +€28,047 | +28.2% |
| Amounts receivable within one year | 40/41 | €90,758 | €120,684 | +€29,927 | +33.0% |
| Trade receivables | 40 | €64,746 | €92,871 | +€28,124 | +43.4% |
| Other amounts receivable | 41 | €26,011 | €27,814 | +€1,802 | +6.9% |
| Cash at bank and in hand | 54/58 | €3,159 | €518 | -€2,640 | -83.6% |
| Deferred charges and accrued income | 490/1 | €5,576 | €6,337 | +€761 | +13.6% |
| Total equity and liabilities | 10/49 | €112,789 | €148,299 | +€35,511 | +31.5% |
| Equity | 10/15 | €24,195 | €22,847 | -€1,348 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €17,000 | -€1,000 | -5.6% |
| Distributable reserves | 133 | €18,000 | €17,000 | -€1,000 | -5.6% |
| Profit (loss) carried forward | 14 | €1,195 | €847 | -€348 | -29.1% |
| Amounts payable | 17/49 | €88,593 | €125,452 | +€36,859 | +41.6% |
| Amounts payable after more than one year | 17 | €22,270 | €25,054 | +€2,784 | +12.5% |
| Financial debts | 170/4 | €22,270 | €25,054 | +€2,784 | +12.5% |
| Amounts payable within one year | 42/48 | €66,323 | €100,398 | +€34,075 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €13,100 | €24,470 | +€11,369 | +86.8% |
| Financial debts | 43 | €8,594 | €14,463 | +€5,869 | +68.3% |
| Credit institutions | 430/8 | €8,594 | €14,463 | +€5,869 | +68.3% |
| Trade debts | 44 | €36,525 | €49,770 | +€13,245 | +36.3% |
| Suppliers | 440/4 | €36,525 | €49,770 | +€13,245 | +36.3% |
| Taxes, remuneration and social security | 45 | €8,104 | €10,760 | +€2,656 | +32.8% |
| Taxes | 450/3 | €8,104 | €10,760 | +€2,656 | +32.8% |
| Other amounts payable | 47/48 | - | €935 | +€935 | |
| Turnover | 70 | €165,351 | €181,990 | +€16,638 | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €143,838 | €165,177 | +€21,338 | +14.8% |
| Remuneration, social security and pensions | 62 | €138 | €1,870 | +€1,732 | +1,253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,982 | €7,537 | +€2,555 | +51.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,240 | €3,328 | +€2,088 | +168% |
| Other operating charges | 640/8 | €719 | €698 | -€21 | -2.9% |
| Gross operating margin | 9900 | €21,513 | €17,928 | -€3,585 | -16.7% |
| Operating profit (loss) | 9901 | €14,435 | €4,495 | -€9,940 | -68.9% |
| Financial income | 75/76B | €468 | €217 | -€251 | -53.7% |
| Recurring financial income | 75 | €468 | €217 | -€251 | -53.7% |
| Financial charges | 65/66B | €2,162 | €4,401 | +€2,239 | +104% |
| Recurring financial charges | 65 | €2,162 | €4,401 | +€2,239 | +104% |
| Profit (loss) for the period before taxes | 9903 | €12,741 | €311 | -€12,430 | -97.6% |
| Income taxes | 67/77 | €3,707 | €644 | -€3,063 | -82.6% |
| Profit (loss) for the period | 9904 | €9,033 | -€333 | -€9,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,033 | -€333 | -€9,367 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.