BCCH: 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.
BCCH
Largest movements
- Receivables within one year -€5,055
down €5,055 (-30.1%), from €16,775 to €11,720
of which Trade receivables: -€10,608
- Cash -€3,078
down €3,078 (-5.1%), from €60,206 to €57,128
mainly Contributions, distributions and other (-€13,300) and Tax, wage and social debts (-€7,116)
- Tangible fixed assets -€1,730
down €1,730 (-40.4%), from €4,287 to €2,557
of which Plant, machinery and equipment: -€1,282
- Tax, wage and social debts -€7,116
down €7,116 (-70.4%), from €10,108 to €2,993
- Other debts -€3,301
down €3,301 (-32.0%), from €10,308 to €7,008
- Profit (loss) carried forward +€1,190
up €1,190 (+4.2%), from €28,026 to €29,216
- Gross operating margin -€48,697
down €48,697 (-64.5%), from €75,453 to €26,756
- Taxes -€14,601
down €14,601 (-76.4%), from €19,116 to €4,515
- Other operating charges -€6,013
down €6,013 (-87.6%), from €6,863 to €850
- Financial charges +€1,411
up €1,411 (+49.0%), from €2,880 to €4,291
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 | €94,804 | €85,806 | -€8,998 | -9.5% |
| Fixed assets | 21/28 | €4,423 | €2,694 | -€1,729 | -39.1% |
| Tangible fixed assets | 22/27 | €4,287 | €2,557 | -€1,730 | -40.4% |
| Plant, machinery and equipment | 23 | €3,297 | €2,015 | -€1,282 | -38.9% |
| Furniture and vehicles | 24 | €990 | €542 | -€448 | -45.2% |
| Financial fixed assets | 28 | €136 | €136 | +€0 | +0.3% |
| Current assets | 29/58 | €90,381 | €83,112 | -€7,269 | -8.0% |
| Amounts receivable within one year | 40/41 | €16,775 | €11,720 | -€5,055 | -30.1% |
| Trade receivables | 40 | €10,608 | - | -€10,608 | |
| Other amounts receivable | 41 | €6,167 | €11,720 | +€5,553 | +90.0% |
| Cash at bank and in hand | 54/58 | €60,206 | €57,128 | -€3,078 | -5.1% |
| Deferred charges and accrued income | 490/1 | €13,400 | €14,264 | +€864 | +6.5% |
| Total equity and liabilities | 10/49 | €94,804 | €85,806 | -€8,998 | -9.5% |
| Equity | 10/15 | €73,926 | €75,116 | +€1,190 | +1.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €26,900 | €26,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,026 | €29,216 | +€1,190 | +4.2% |
| Amounts payable | 17/49 | €20,878 | €10,689 | -€10,189 | -48.8% |
| Amounts payable within one year | 42/48 | €20,878 | €10,689 | -€10,189 | -48.8% |
| Trade debts | 44 | €462 | €689 | +€227 | +49.2% |
| Suppliers | 440/4 | €462 | €689 | +€227 | +49.2% |
| Taxes, remuneration and social security | 45 | €10,108 | €2,993 | -€7,116 | -70.4% |
| Taxes | 450/3 | €10,108 | €2,993 | -€7,116 | -70.4% |
| Other amounts payable | 47/48 | €10,308 | €7,008 | -€3,301 | -32.0% |
| Non-recurring operating income | 76A | - | €466 | +€466 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,784 | €2,611 | -€173 | -6.2% |
| Other operating charges | 640/8 | €6,863 | €850 | -€6,013 | -87.6% |
| Gross operating margin | 9900 | €75,453 | €26,756 | -€48,697 | -64.5% |
| Operating profit (loss) | 9901 | €65,806 | €23,296 | -€42,510 | -64.6% |
| Financial income | 75/76B | €25 | €1 | -€24 | -95.7% |
| Recurring financial income | 75 | €25 | €1 | -€24 | -95.7% |
| Financial charges | 65/66B | €2,880 | €4,291 | +€1,411 | +49.0% |
| Recurring financial charges | 65 | €2,880 | €4,291 | +€1,411 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €62,951 | €19,006 | -€43,945 | -69.8% |
| Income taxes | 67/77 | €19,116 | €4,515 | -€14,601 | -76.4% |
| Profit (loss) for the period | 9904 | €43,835 | €14,490 | -€29,345 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,835 | €14,490 | -€29,345 | -66.9% |
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 11 October 2026 via checked.be.