BCCOMM: what changed
BCCOMM
Largest movements
- Receivables within one year +€9,188
up €9,188 (+48.5%), from €18,939 to €28,127
of which Other amounts receivable: +€7,146
- Cash +€3,760
up €3,760 (+207%), from €1,820 to €5,580
mainly Trade debts (+€14,647) and Net result for the year (+€2,878)
- Tangible fixed assets -€697
down €697 (-13.2%), from €5,267 to €4,569
of which Furniture and vehicles: -€1,697
- Trade debts +€14,647
up €14,647 (+347%), from €4,224 to €18,871
- Tax, wage and social debts -€3,529
down €3,529 (-47.0%), from €7,502 to €3,972
of which Remuneration and social security: -€1,780
- Profit (loss) carried forward +€2,878
up €2,878 (+29.0%), from €9,918 to €12,796
- Other debts -€1,961
no longer reported in 2026 (was €1,961)
- Gross operating margin -€1,826
down €1,826 (-16.6%), from €10,977 to €9,151
- Depreciation +€565
up €565 (+38.7%), from €1,462 to €2,028
- Taxes -€332
down €332 (-11.8%), from €2,801 to €2,469
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,605 | €38,640 | +€12,035 | +45.2% |
| Fixed assets | 21/28 | €5,845 | €4,932 | -€912 | -15.6% |
| Tangible fixed assets | 22/27 | €5,267 | €4,569 | -€697 | -13.2% |
| Furniture and vehicles | 24 | €3,560 | €1,864 | -€1,697 | -47.7% |
| Other tangible fixed assets | 26 | €1,706 | €2,706 | +€999 | +58.6% |
| Financial fixed assets | 28 | €578 | €363 | -€215 | -37.2% |
| Current assets | 29/58 | €20,760 | €33,707 | +€12,948 | +62.4% |
| Amounts receivable within one year | 40/41 | €18,939 | €28,127 | +€9,188 | +48.5% |
| Trade receivables | 40 | €18,939 | €20,981 | +€2,042 | +10.8% |
| Other amounts receivable | 41 | - | €7,146 | +€7,146 | |
| Cash at bank and in hand | 54/58 | €1,820 | €5,580 | +€3,760 | +207% |
| Total equity and liabilities | 10/49 | €26,605 | €38,640 | +€12,035 | +45.2% |
| Equity | 10/15 | €12,918 | €15,796 | +€2,878 | +22.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,918 | €12,796 | +€2,878 | +29.0% |
| Amounts payable | 17/49 | €13,687 | €22,844 | +€9,157 | +66.9% |
| Amounts payable within one year | 42/48 | €13,687 | €22,844 | +€9,157 | +66.9% |
| Trade debts | 44 | €4,224 | €18,871 | +€14,647 | +347% |
| Suppliers | 440/4 | €4,224 | €18,871 | +€14,647 | +347% |
| Taxes, remuneration and social security | 45 | €7,502 | €3,972 | -€3,529 | -47.0% |
| Taxes | 450/3 | €5,502 | €3,752 | -€1,750 | -31.8% |
| Remuneration and social security | 454/9 | €2,000 | €220 | -€1,780 | -89.0% |
| Other amounts payable | 47/48 | €1,961 | - | -€1,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,462 | €2,028 | +€565 | +38.7% |
| Other operating charges | 640/8 | €691 | €586 | -€105 | -15.2% |
| Gross operating margin | 9900 | €10,977 | €9,151 | -€1,826 | -16.6% |
| Operating profit (loss) | 9901 | €8,824 | €6,537 | -€2,287 | -25.9% |
| Financial income | 75/76B | €5 | €98 | +€93 | +1,789% |
| Recurring financial income | 75 | €5 | €98 | +€93 | +1,789% |
| Financial charges | 65/66B | €1,328 | €1,288 | -€39 | -3.0% |
| Recurring financial charges | 65 | €1,328 | €1,288 | -€39 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €7,501 | €5,347 | -€2,154 | -28.7% |
| Income taxes | 67/77 | €2,801 | €2,469 | -€332 | -11.8% |
| Profit (loss) for the period | 9904 | €4,701 | €2,878 | -€1,822 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,701 | €2,878 | -€1,822 | -38.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.