Bcc Namur: 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 Namur
Largest movements
- Receivables within one year -€182,112
down €182,112 (-77.0%), from €236,386 to €54,275
of which Other amounts receivable: -€113,634
- Receivables after one year +€107,479
up €107,479 (+90.3%), from €118,963 to €226,442
- Profit (loss) carried forward -€128,457
down €128,457 (-78.1%), from €164,440 to €35,983
- Trade debts +€45,027
up €45,027 (+33.0%), from €136,513 to €181,541
- Accrued charges and deferred income +€8,400
new in 2024: €8,400
- Advances received -€4,870
no longer reported in 2024 (was €4,870)
- Gross operating margin -€125,079
down €125,079 (-36.2%), from €345,659 to €220,580
- Financial income -€4,141
down €4,141 (-21.3%), from €19,427 to €15,286
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,985 | €311,357 | -€77,628 | -20.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,634 | €2,325 | -€309 | -11.7% |
| Tangible fixed assets | 22/27 | €2,382 | €2,073 | -€309 | -13.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,382 | €2,073 | -€309 | -13.0% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €386,351 | €309,032 | -€77,319 | -20.0% |
| Amounts receivable after more than one year | 29 | €118,963 | €226,442 | +€107,479 | +90.3% |
| Other amounts receivable | 291 | €118,963 | €226,442 | +€107,479 | +90.3% |
| Amounts receivable within one year | 40/41 | €236,386 | €54,275 | -€182,112 | -77.0% |
| Trade receivables | 40 | €81,139 | €12,661 | -€68,477 | -84.4% |
| Other amounts receivable | 41 | €155,248 | €41,614 | -€113,634 | -73.2% |
| Cash at bank and in hand | 54/58 | €28,230 | €26,214 | -€2,016 | -7.1% |
| Deferred charges and accrued income | 490/1 | €2,772 | €2,101 | -€671 | -24.2% |
| Total equity and liabilities | 10/49 | €388,985 | €311,357 | -€77,628 | -20.0% |
| Equity | 10/15 | €183,040 | €54,583 | -€128,457 | -70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,440 | €35,983 | -€128,457 | -78.1% |
| Amounts payable | 17/49 | €205,944 | €256,774 | +€50,829 | +24.7% |
| Amounts payable within one year | 42/48 | €205,944 | €248,374 | +€42,429 | +20.6% |
| Trade debts | 44 | €136,513 | €181,541 | +€45,027 | +33.0% |
| Suppliers | 440/4 | €136,513 | €181,541 | +€45,027 | +33.0% |
| Advances received on contracts in progress | 46 | €4,870 | - | -€4,870 | |
| Taxes, remuneration and social security | 45 | €37,595 | €39,226 | +€1,631 | +4.3% |
| Taxes | 450/3 | - | €355 | +€355 | |
| Remuneration and social security | 454/9 | €37,595 | €38,871 | +€1,276 | +3.4% |
| Other amounts payable | 47/48 | €26,966 | €27,607 | +€641 | +2.4% |
| Accrued charges and deferred income | 492/3 | - | €8,400 | +€8,400 | |
| Non-recurring operating income | 76A | - | €6,818 | +€6,818 | |
| Remuneration, social security and pensions | 62 | €356,974 | €359,804 | +€2,830 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,175 | €309 | -€2,866 | -90.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€41 | -€41 | |
| Other operating charges | 640/8 | €2,924 | €3,425 | +€502 | +17.2% |
| Gross operating margin | 9900 | €345,659 | €220,580 | -€125,079 | -36.2% |
| Operating profit (loss) | 9901 | -€17,414 | -€142,917 | -€125,504 | -720.7% |
| Financial income | 75/76B | €19,427 | €15,286 | -€4,141 | -21.3% |
| Recurring financial income | 75 | €19,427 | €15,286 | -€4,141 | -21.3% |
| Financial charges | 65/66B | €3,768 | €837 | -€2,930 | -77.8% |
| Recurring financial charges | 65 | €3,768 | €837 | -€2,930 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,754 | -€128,468 | -€126,714 | -7225.2% |
| Income taxes | 67/77 | €2,961 | -€11 | -€2,972 | |
| Profit (loss) for the period | 9904 | -€4,715 | -€128,457 | -€123,743 | -2624.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,715 | -€128,457 | -€123,743 | -2624.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.