BCD: what changed
Two fiscal 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.
BCD
Largest movements
- Tangible fixed assets -€16,139
down €16,139 (-2.7%), from €596,739 to €580,600
- Debts after one year -€37,180
down €37,180 (-12.7%), from €292,300 to €255,119
- Other debts +€6,932
up €6,932 (+3.6%), from €193,028 to €199,961
- Gross operating margin -€6,054
down €6,054 (-13.3%), from €45,689 to €39,635
- Financial charges -€1,641
down €1,641 (-9.2%), from €17,904 to €16,264
- Other operating charges +€457
up €457 (+11.0%), from €4,166 to €4,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,457 | €612,856 | -€25,602 | -4.0% |
| Fixed assets | 21/28 | €596,739 | €580,600 | -€16,139 | -2.7% |
| Tangible fixed assets | 22/27 | €596,739 | €580,600 | -€16,139 | -2.7% |
| Land and buildings | 22 | €596,739 | €580,600 | -€16,139 | -2.7% |
| Current assets | 29/58 | €41,719 | €32,256 | -€9,463 | -22.7% |
| Amounts receivable within one year | 40/41 | €35,610 | €29,363 | -€6,247 | -17.5% |
| Trade receivables | 40 | €35,553 | €29,363 | -€6,190 | -17.4% |
| Other amounts receivable | 41 | €57 | €0 | -€57 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,603 | €1,456 | -€3,146 | -68.4% |
| Deferred charges and accrued income | 490/1 | €1,506 | €1,437 | -€70 | -4.6% |
| Total equity and liabilities | 10/49 | €638,457 | €612,856 | -€25,602 | -4.0% |
| Equity | 10/15 | €114,717 | €117,017 | +€2,299 | +2.0% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,283 | -€92,983 | +€2,299 | +2.4% |
| Amounts payable | 17/49 | €523,740 | €495,839 | -€27,901 | -5.3% |
| Amounts payable after more than one year | 17 | €292,300 | €255,119 | -€37,180 | -12.7% |
| Financial debts | 170/4 | €292,300 | €255,119 | -€37,180 | -12.7% |
| Amounts payable within one year | 42/48 | €230,310 | €239,589 | +€9,279 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €35,369 | €37,180 | +€1,811 | +5.1% |
| Trade debts | 44 | €1,700 | €1,464 | -€235 | -13.8% |
| Suppliers | 440/4 | €1,700 | €1,464 | -€235 | -13.8% |
| Taxes, remuneration and social security | 45 | €212 | €984 | +€772 | +363.3% |
| Taxes | 450/3 | €212 | €984 | +€772 | +363.3% |
| Other amounts payable | 47/48 | €193,028 | €199,961 | +€6,932 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,130 | €1,130 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,139 | €16,139 | = | 0.0% |
| Other operating charges | 640/8 | €4,166 | €4,623 | +€457 | +11.0% |
| Gross operating margin | 9900 | €45,689 | €39,635 | -€6,054 | -13.3% |
| Operating profit (loss) | 9901 | €25,385 | €18,873 | -€6,512 | -25.7% |
| Financial income | 75/76B | €0 | €51 | +€51 | +508500.0% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +508500.0% |
| Financial charges | 65/66B | €17,904 | €16,264 | -€1,641 | -9.2% |
| Recurring financial charges | 65 | €17,904 | €16,264 | -€1,641 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €7,480 | €2,660 | -€4,820 | -64.4% |
| Income taxes | 67/77 | €45 | €361 | +€315 | +699.0% |
| Profit (loss) for the period | 9904 | €7,435 | €2,299 | -€5,136 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,435 | €2,299 | -€5,136 | -69.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.