BCC MANAGEMENT: what changed
Two fiscal 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.
BCC MANAGEMENT
Largest movements
- Receivables within one year +€46,415
up €46,415 (+24.9%), from €186,429 to €232,844
of which Other amounts receivable: +€34,980
- Tangible fixed assets -€26,574
down €26,574 (-42.1%), from €63,163 to €36,589
of which Furniture and vehicles: -€18,346
- Cash -€23,047
down €23,047 (-63.7%), from €36,168 to €13,121
mainly Contributions, distributions and other (-€319,473) and Debts after one year (-€91,667)
- Other debts +€94,423
up €94,423 (+28.1%), from €335,923 to €430,346
- Debts after one year -€91,667
down €91,667 (-51.3%), from €178,712 to €87,045
- Current portion of long-term debt -€15,762
down €15,762 (-14.7%), from €107,429 to €91,667
- Financial income -€135,403
down €135,403 (-39.0%), from €347,403 to €212,000
- Gross operating margin +€19,451
up €19,451 (+12.3%), from €157,740 to €177,191
- Taxes +€3,321
up €3,321 (+9.9%), from €33,508 to €36,829
- Financial charges -€2,482
down €2,482 (-50.8%), from €4,884 to €2,401
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 | €1,011,961 | €1,008,686 | -€3,275 | -0.3% |
| Formation expenses | 20 | €209 | - | -€209 | |
| Fixed assets | 21/28 | €785,629 | €759,055 | -€26,574 | -3.4% |
| Tangible fixed assets | 22/27 | €63,163 | €36,589 | -€26,574 | -42.1% |
| Furniture and vehicles | 24 | €43,909 | €25,563 | -€18,346 | -41.8% |
| Leasing and similar rights | 25 | €19,254 | €11,026 | -€8,228 | -42.7% |
| Financial fixed assets | 28 | €722,466 | €722,466 | = | 0.0% |
| Current assets | 29/58 | €226,122 | €249,631 | +€23,508 | +10.4% |
| Amounts receivable within one year | 40/41 | €186,429 | €232,844 | +€46,415 | +24.9% |
| Trade receivables | 40 | €71,409 | €82,844 | +€11,434 | +16.0% |
| Other amounts receivable | 41 | €115,020 | €150,000 | +€34,980 | +30.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €36,168 | €13,121 | -€23,047 | -63.7% |
| Deferred charges and accrued income | 490/1 | €3,526 | €3,666 | +€140 | +4.0% |
| Total equity and liabilities | 10/49 | €1,011,961 | €1,008,686 | -€3,275 | -0.3% |
| Equity | 10/15 | €365,026 | €365,026 | = | 0.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €335,026 | €335,026 | = | 0.0% |
| Distributable reserves | 133 | €335,026 | €335,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €646,934 | €643,660 | -€3,275 | -0.5% |
| Amounts payable after more than one year | 17 | €178,712 | €87,045 | -€91,667 | -51.3% |
| Financial debts | 170/4 | €178,712 | €87,045 | -€91,667 | -51.3% |
| Amounts payable within one year | 42/48 | €466,723 | €555,115 | +€88,392 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €107,429 | €91,667 | -€15,762 | -14.7% |
| Trade debts | 44 | €1,972 | €1,639 | -€334 | -16.9% |
| Suppliers | 440/4 | €1,972 | €1,639 | -€334 | -16.9% |
| Taxes, remuneration and social security | 45 | €21,398 | €31,463 | +€10,065 | +47.0% |
| Taxes | 450/3 | €21,398 | €31,463 | +€10,065 | +47.0% |
| Other amounts payable | 47/48 | €335,923 | €430,346 | +€94,423 | +28.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,783 | €26,783 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,674 | €3,706 | +€32 | +0.9% |
| Gross operating margin | 9900 | €157,740 | €177,191 | +€19,451 | +12.3% |
| Operating profit (loss) | 9901 | €127,283 | €146,702 | +€19,419 | +15.3% |
| Financial income | 75/76B | €347,403 | €212,000 | -€135,403 | -39.0% |
| Recurring financial income | 75 | €347,403 | €212,000 | -€135,403 | -39.0% |
| Financial charges | 65/66B | €4,884 | €2,401 | -€2,482 | -50.8% |
| Recurring financial charges | 65 | €4,884 | €2,401 | -€2,482 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €469,803 | €356,301 | -€113,502 | -24.2% |
| Income taxes | 67/77 | €33,508 | €36,829 | +€3,321 | +9.9% |
| Profit (loss) for the period | 9904 | €436,295 | €319,473 | -€116,822 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €436,295 | €319,473 | -€116,822 | -26.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.