BCCL: what changed
BCCL
Largest movements
- Cash +€383,494
up €383,494 (+46.8%), from €819,551 to €1.2m
mainly Other debts (+€771,103) and Tax, wage and social debts (+€321,781)
- Tangible fixed assets -€348,073
down €348,073 (-33.6%), from €1.0m to €686,622
of which Land and buildings: -€346,790
- Profit (loss) carried forward -€1.0m
down €1.0m (-71.2%), from €1.5m to €422,991
- Other debts +€771,103
up €771,103 (+34,094%), from €2,262 to €773,365
- Tax, wage and social debts +€321,781
up €321,781 (+2,323%), from €13,852 to €335,633
- Gross operating margin +€50,572
up €50,572 (+91.9%), from €55,023 to €105,595
- Taxes +€16,582
up €16,582 (+320%), from €5,175 to €21,757
- Depreciation -€6,839
down €6,839 (-15.4%), from €44,275 to €37,437
- Financial income +€5,649
up €5,649 (+51.3%), from €11,014 to €16,662
of which Non-recurring financial income: +€5,395
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 | €1,913,404 | €1,962,113 | +€48,709 | +2.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,034,695 | €686,622 | -€348,073 | -33.6% |
| Tangible fixed assets | 22/27 | €1,034,695 | €686,622 | -€348,073 | -33.6% |
| Land and buildings | 22 | €1,030,275 | €683,485 | -€346,790 | -33.7% |
| Plant, machinery and equipment | 23 | €812 | €609 | -€203 | -25.0% |
| Furniture and vehicles | 24 | €3,608 | €2,528 | -€1,080 | -29.9% |
| Current assets | 29/58 | €878,709 | €1,275,491 | +€396,782 | +45.2% |
| Amounts receivable within one year | 40/41 | €10,200 | €10,200 | = | 0.0% |
| Trade receivables | 40 | €10,200 | €10,200 | = | 0.0% |
| Current investments | 50/53 | €47,650 | €60,757 | +€13,106 | +27.5% |
| Cash at bank and in hand | 54/58 | €819,551 | €1,203,045 | +€383,494 | +46.8% |
| Deferred charges and accrued income | 490/1 | €1,308 | €1,490 | +€181 | +13.9% |
| Total equity and liabilities | 10/49 | €1,913,404 | €1,962,113 | +€48,709 | +2.5% |
| Equity | 10/15 | €1,895,302 | €848,658 | -€1.0m | -55.2% |
| Contributions | 10/11 | €159,891 | €159,891 | = | 0.0% |
| Capital | 10 | €159,891 | €159,891 | = | 0.0% |
| Issued capital | 100 | €159,891 | €159,891 | = | 0.0% |
| Reserves | 13 | €265,776 | €265,776 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,989 | €15,989 | = | 0.0% |
| Legal reserve | 130 | €15,989 | €15,989 | = | 0.0% |
| Distributable reserves | 133 | €249,787 | €249,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,469,634 | €422,991 | -€1.0m | -71.2% |
| Amounts payable | 17/49 | €18,103 | €1,113,455 | +€1.1m | +6,051% |
| Amounts payable within one year | 42/48 | €17,123 | €1,110,636 | +€1.1m | +6,386% |
| Trade debts | 44 | €1,009 | €1,638 | +€629 | +62.3% |
| Suppliers | 440/4 | €1,009 | €1,638 | +€629 | +62.3% |
| Taxes, remuneration and social security | 45 | €13,852 | €335,633 | +€321,781 | +2,323% |
| Taxes | 450/3 | €13,852 | €335,633 | +€321,781 | +2,323% |
| Other amounts payable | 47/48 | €2,262 | €773,365 | +€771,103 | +34,094% |
| Accrued charges and deferred income | 492/3 | €980 | €2,819 | +€1,839 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,275 | €37,437 | -€6,839 | -15.4% |
| Other operating charges | 640/8 | €9,940 | €9,384 | -€556 | -5.6% |
| Gross operating margin | 9900 | €55,023 | €105,595 | +€50,572 | +91.9% |
| Operating profit (loss) | 9901 | €808 | €58,774 | +€57,966 | +7,176% |
| Financial income | 75/76B | €11,014 | €16,662 | +€5,649 | +51.3% |
| Recurring financial income | 75 | €3,302 | €3,556 | +€254 | +7.7% |
| Non-recurring financial income | 76B | €7,711 | €13,106 | +€5,395 | +70.0% |
| Financial charges | 65/66B | €123 | €323 | +€200 | +162% |
| Recurring financial charges | 65 | €123 | €323 | +€200 | +162% |
| Profit (loss) for the period before taxes | 9903 | €11,699 | €75,114 | +€63,415 | +542% |
| Income taxes | 67/77 | €5,175 | €21,757 | +€16,582 | +320% |
| Profit (loss) for the period | 9904 | €6,523 | €53,357 | +€46,833 | +718% |
| Profit (loss) for the period to be appropriated | 9905 | €6,523 | €53,357 | +€46,833 | +718% |
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 2 November 2026 via checked.be.