BCCB: 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.
BCCB
Largest movements
- Receivables within one year +€13,442
up €13,442 (+725%), from €1,854 to €15,296
of which Trade receivables: +€11,135
- Cash -€9,806
down €9,806 (-67.5%), from €14,528 to €4,723
mainly Receivables within one year (-€13,442) and Net result for the year (-€707)
- Trade debts +€3,590
new in 2025: €3,590
- Other debts +€758
up €758, from €0 to €758
- Reserves -€707
down €707 (-6.1%), from €11,570 to €10,862
- Tax, wage and social debts -€227
down €227 (-6.4%), from €3,536 to €3,309
- Gross operating margin -€16,531
down €16,531 (-99.2%), from €16,671 to €140
- Taxes -€3,536
down €3,536 (-100%), from €3,536 to €0
- Depreciation -€502
down €502 (-75.9%), from €661 to €159
- Staff costs -€419
down €419 (-100%), from €419 to €0
- Other operating charges +€402
up €402 (+221%), from €182 to €584
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.
Derived cash bridge
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 | €16,605 | €20,019 | +€3,414 | +20.6% |
| Fixed assets | 21/28 | €159 | €0 | -€159 | -100% |
| Tangible fixed assets | 22/27 | €159 | €0 | -€159 | -100% |
| Plant, machinery and equipment | 23 | €159 | €0 | -€159 | -100% |
| Current assets | 29/58 | €16,446 | €20,019 | +€3,573 | +21.7% |
| Amounts receivable within one year | 40/41 | €1,854 | €15,296 | +€13,442 | +725% |
| Trade receivables | 40 | €1,162 | €12,296 | +€11,135 | +959% |
| Other amounts receivable | 41 | €693 | €3,000 | +€2,307 | +333% |
| Cash at bank and in hand | 54/58 | €14,528 | €4,723 | -€9,806 | -67.5% |
| Deferred charges and accrued income | 490/1 | €63 | €0 | -€63 | -100% |
| Total equity and liabilities | 10/49 | €16,605 | €20,019 | +€3,414 | +20.6% |
| Equity | 10/15 | €13,070 | €12,362 | -€707 | -5.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €11,570 | €10,862 | -€707 | -6.1% |
| Distributable reserves | 133 | €11,570 | €10,862 | -€707 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,536 | €7,657 | +€4,121 | +117% |
| Amounts payable within one year | 42/48 | €3,536 | €7,657 | +€4,121 | +117% |
| Trade debts | 44 | - | €3,590 | +€3,590 | |
| Suppliers | 440/4 | - | €3,590 | +€3,590 | |
| Taxes, remuneration and social security | 45 | €3,536 | €3,309 | -€227 | -6.4% |
| Taxes | 450/3 | €3,536 | €3,309 | -€227 | -6.4% |
| Other amounts payable | 47/48 | €0 | €758 | +€758 | |
| Remuneration, social security and pensions | 62 | €419 | €0 | -€419 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €159 | -€502 | -75.9% |
| Other operating charges | 640/8 | €182 | €584 | +€402 | +221% |
| Gross operating margin | 9900 | €16,671 | €140 | -€16,531 | -99.2% |
| Operating profit (loss) | 9901 | €15,409 | -€603 | -€16,012 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €304 | €104 | -€200 | -65.8% |
| Recurring financial charges | 65 | €304 | €104 | -€200 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €15,105 | -€707 | -€15,812 | |
| Income taxes | 67/77 | €3,536 | €0 | -€3,536 | -100% |
| Profit (loss) for the period | 9904 | €11,570 | -€707 | -€12,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,570 | -€707 | -€12,277 |
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 20 October 2026 via checked.be.