BCCM Management: 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.
BCCM Management
Largest movements
- Receivables within one year +€22,439
up €22,439 (+263%), from €8,516 to €30,955
of which Trade receivables: +€22,818
- Cash -€16,771
down €16,771 (-67.7%), from €24,759 to €7,987
mainly Contributions, distributions and other (-€39,707) and Receivables within one year (-€22,439)
- Receivables after one year -€13,000
no longer reported in 2025 (was €13,000)
- Tangible fixed assets +€2,752
up €2,752 (+749%), from €368 to €3,120
- Reserves -€24,000
no longer reported in 2025 (was €24,000)
- Other debts +€17,483
up €17,483 (+246%), from €7,107 to €24,589
- Tax, wage and social debts +€1,629
up €1,629 (+31.4%), from €5,197 to €6,827
- Gross operating margin +€2,404
up €2,404 (+12.3%), from €19,539 to €21,944
- Taxes +€379
up €379 (+8.7%), from €4,355 to €4,734
- Depreciation +€318
up €318 (+129%), from €246 to €564
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 | €47,329 | €42,770 | -€4,560 | -9.6% |
| Fixed assets | 21/28 | €368 | €3,120 | +€2,752 | +749% |
| Tangible fixed assets | 22/27 | €368 | €3,120 | +€2,752 | +749% |
| Furniture and vehicles | 24 | €368 | €3,120 | +€2,752 | +749% |
| Current assets | 29/58 | €46,962 | €39,650 | -€7,312 | -15.6% |
| Amounts receivable after more than one year | 29 | €13,000 | - | -€13,000 | |
| Other amounts receivable | 291 | €13,000 | - | -€13,000 | |
| Amounts receivable within one year | 40/41 | €8,516 | €30,955 | +€22,439 | +263% |
| Trade receivables | 40 | €6,371 | €29,189 | +€22,818 | +358% |
| Other amounts receivable | 41 | €2,145 | €1,766 | -€379 | -17.7% |
| Cash at bank and in hand | 54/58 | €24,759 | €7,987 | -€16,771 | -67.7% |
| Deferred charges and accrued income | 490/1 | €687 | €708 | +€20 | +3.0% |
| Total equity and liabilities | 10/49 | €47,329 | €42,770 | -€4,560 | -9.6% |
| Equity | 10/15 | €27,000 | €3,000 | -€24,000 | -88.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,000 | - | -€24,000 | |
| Distributable reserves | 133 | €24,000 | - | -€24,000 | |
| Amounts payable | 17/49 | €20,329 | €39,770 | +€19,440 | +95.6% |
| Amounts payable within one year | 42/48 | €20,329 | €39,770 | +€19,440 | +95.6% |
| Financial debts | 43 | €4,518 | €4,497 | -€20 | -0.5% |
| Credit institutions | 430/8 | €4,518 | €4,497 | -€20 | -0.5% |
| Trade debts | 44 | €3,508 | €3,856 | +€348 | +9.9% |
| Suppliers | 440/4 | €3,508 | €3,856 | +€348 | +9.9% |
| Taxes, remuneration and social security | 45 | €5,197 | €6,827 | +€1,629 | +31.4% |
| Taxes | 450/3 | €5,197 | €6,827 | +€1,629 | +31.4% |
| Other amounts payable | 47/48 | €7,107 | €24,589 | +€17,483 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €564 | +€318 | +129% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €19,539 | €21,944 | +€2,404 | +12.3% |
| Operating profit (loss) | 9901 | €18,788 | €20,860 | +€2,072 | +11.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €420 | €419 | -€1 | -0.3% |
| Recurring financial charges | 65 | €420 | €419 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €18,370 | €20,441 | +€2,071 | +11.3% |
| Income taxes | 67/77 | €4,355 | €4,734 | +€379 | +8.7% |
| Profit (loss) for the period | 9904 | €14,015 | €15,707 | +€1,693 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,015 | €15,707 | +€1,693 | +12.1% |
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.