BCCONSEIL: 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.
BCCONSEIL
Largest movements
- Cash +€338,279
up €338,279 (+32.1%), from €1.1m to €1.4m
mainly Net result for the year (+€1.4m) and Other debts (+€327,900)
- Other debts +€327,900
up €327,900 (+30.3%), from €1.1m to €1.4m
- Gross operating margin +€435,722
up €435,722 (+29.8%), from €1.5m to €1.9m
- Taxes +€108,356
up €108,356 (+30.2%), from €359,013 to €467,369
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 | €1,204,180 | €1,537,439 | +€333,260 | +27.7% |
| Fixed assets | 21/28 | €46,062 | €34,316 | -€11,746 | -25.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €31,062 | €19,316 | -€11,746 | -37.8% |
| Furniture and vehicles | 24 | €26,881 | €17,142 | -€9,739 | -36.2% |
| Leasing and similar rights | 25 | €4,182 | €2,174 | -€2,007 | -48.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €1,158,117 | €1,503,123 | +€345,005 | +29.8% |
| Amounts receivable within one year | 40/41 | €102,984 | €109,711 | +€6,726 | +6.5% |
| Trade receivables | 40 | €96,437 | €106,221 | +€9,784 | +10.1% |
| Other amounts receivable | 41 | €6,547 | €3,490 | -€3,057 | -46.7% |
| Cash at bank and in hand | 54/58 | €1,055,133 | €1,393,412 | +€338,279 | +32.1% |
| Total equity and liabilities | 10/49 | €1,204,180 | €1,537,439 | +€333,260 | +27.7% |
| Equity | 10/15 | €60,628 | €60,713 | +€85 | +0.1% |
| Contributions | 10/11 | €55,180 | €55,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,448 | €5,533 | +€85 | +1.6% |
| Amounts payable | 17/49 | €1,143,552 | €1,476,726 | +€333,174 | +29.1% |
| Amounts payable within one year | 42/48 | €1,143,552 | €1,476,726 | +€333,174 | +29.1% |
| Trade debts | 44 | €3,213 | €3,202 | -€10 | -0.3% |
| Suppliers | 440/4 | €3,213 | €3,202 | -€10 | -0.3% |
| Taxes, remuneration and social security | 45 | €57,239 | €62,524 | +€5,285 | +9.2% |
| Taxes | 450/3 | €57,239 | €62,524 | +€5,285 | +9.2% |
| Other amounts payable | 47/48 | €1,083,100 | €1,411,000 | +€327,900 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,083 | €11,746 | +€663 | +6.0% |
| Other operating charges | 640/8 | €11,619 | €11,340 | -€279 | -2.4% |
| Gross operating margin | 9900 | €1,463,051 | €1,898,773 | +€435,722 | +29.8% |
| Operating profit (loss) | 9901 | €1,440,349 | €1,875,687 | +€435,338 | +30.2% |
| Financial income | 75/76B | €1,867 | €2,862 | +€994 | +53.2% |
| Recurring financial income | 75 | €1,867 | €2,862 | +€994 | +53.2% |
| Financial charges | 65/66B | €91 | €95 | +€4 | +4.8% |
| Recurring financial charges | 65 | €91 | €95 | +€4 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €1,442,125 | €1,878,454 | +€436,328 | +30.3% |
| Income taxes | 67/77 | €359,013 | €467,369 | +€108,356 | +30.2% |
| Profit (loss) for the period | 9904 | €1,083,112 | €1,411,085 | +€327,973 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,083,112 | €1,411,085 | +€327,973 | +30.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.