BCD ASSURANCES: what changed
BCD ASSURANCES
Largest movements
- Cash +€36,836
up €36,836 (+68.1%), from €54,102 to €90,938
mainly Depreciation (+€36,103) and Accrued charges and deferred income (+€29,959)
- Intangible fixed assets -€21,600
down €21,600 (-38.7%), from €55,800 to €34,200
- Tangible fixed assets -€14,503
down €14,503 (-26.9%), from €53,916 to €39,413
of which Furniture and vehicles: -€9,775
- Deferred charges and accrued income -€5,067
down €5,067 (-85.5%), from €5,923 to €856
- Accrued charges and deferred income +€29,959
up €29,959 (+111%), from €26,991 to €56,950
- Current portion of long-term debt -€18,223
down €18,223 (-92.3%), from €19,743 to €1,520
- Profit (loss) carried forward -€13,149
down €13,149 (-44.0%), from -€29,888 to -€43,037
- Tax, wage and social debts +€8,293
up €8,293 (+36.7%), from €22,595 to €30,888
of which Remuneration and social security: +€8,597
- Trade debts -€4,545
down €4,545 (-21.9%), from €20,792 to €16,247
of which Bills of exchange payable: -€5,228
- Purchases and services -€16,633
down €16,633 (-6.9%), from €240,101 to €223,468
- Gross operating margin +€12,569
up €12,569 (+8.1%), from €154,939 to €167,508
- Staff costs +€6,484
up €6,484 (+5.0%), from €129,414 to €135,898
- Turnover -€4,064
down €4,064 (-1.0%), from €395,040 to €390,976
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 | €192,744 | €190,221 | -€2,523 | -1.3% |
| Fixed assets | 21/28 | €109,716 | €73,613 | -€36,103 | -32.9% |
| Intangible fixed assets | 21 | €55,800 | €34,200 | -€21,600 | -38.7% |
| Tangible fixed assets | 22/27 | €53,916 | €39,413 | -€14,503 | -26.9% |
| Plant, machinery and equipment | 23 | €26,044 | €21,316 | -€4,728 | -18.2% |
| Furniture and vehicles | 24 | €27,872 | €18,097 | -€9,775 | -35.1% |
| Current assets | 29/58 | €83,028 | €116,608 | +€33,580 | +40.4% |
| Amounts receivable within one year | 40/41 | €23,003 | €24,814 | +€1,811 | +7.9% |
| Trade receivables | 40 | €20,119 | €24,783 | +€4,664 | +23.2% |
| Other amounts receivable | 41 | €2,884 | €31 | -€2,853 | -98.9% |
| Cash at bank and in hand | 54/58 | €54,102 | €90,938 | +€36,836 | +68.1% |
| Deferred charges and accrued income | 490/1 | €5,923 | €856 | -€5,067 | -85.5% |
| Total equity and liabilities | 10/49 | €192,744 | €190,221 | -€2,523 | -1.3% |
| Equity | 10/15 | €32,112 | €18,963 | -€13,149 | -40.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,888 | -€43,037 | -€13,149 | -44.0% |
| Amounts payable | 17/49 | €160,632 | €171,258 | +€10,626 | +6.6% |
| Amounts payable after more than one year | 17 | €1,520 | - | -€1,520 | |
| Financial debts | 170/4 | €1,520 | - | -€1,520 | |
| Amounts payable within one year | 42/48 | €132,121 | €114,308 | -€17,813 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €19,743 | €1,520 | -€18,223 | -92.3% |
| Financial debts | 43 | €4,678 | €3,824 | -€854 | -18.3% |
| Credit institutions | 430/8 | €4,678 | €3,824 | -€854 | -18.3% |
| Trade debts | 44 | €20,792 | €16,247 | -€4,545 | -21.9% |
| Suppliers | 440/4 | €6,127 | €6,810 | +€683 | +11.1% |
| Bills of exchange payable | 441 | €14,665 | €9,437 | -€5,228 | -35.6% |
| Advances received on contracts in progress | 46 | €64,313 | €60,641 | -€3,672 | -5.7% |
| Taxes, remuneration and social security | 45 | €22,595 | €30,888 | +€8,293 | +36.7% |
| Taxes | 450/3 | €4,731 | €4,427 | -€304 | -6.4% |
| Remuneration and social security | 454/9 | €17,864 | €26,461 | +€8,597 | +48.1% |
| Other amounts payable | 47/48 | - | €1,188 | +€1,188 | |
| Accrued charges and deferred income | 492/3 | €26,991 | €56,950 | +€29,959 | +111% |
| Turnover | 70 | €395,040 | €390,976 | -€4,064 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €240,101 | €223,468 | -€16,633 | -6.9% |
| Remuneration, social security and pensions | 62 | €129,414 | €135,898 | +€6,484 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,531 | €36,103 | -€428 | -1.2% |
| Other operating charges | 640/8 | €8,737 | €7,264 | -€1,473 | -16.9% |
| Gross operating margin | 9900 | €154,939 | €167,508 | +€12,569 | +8.1% |
| Operating profit (loss) | 9901 | -€19,743 | -€11,757 | +€7,986 | +40.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,075 | €830 | -€1,245 | -60.0% |
| Recurring financial charges | 65 | €2,075 | €830 | -€1,245 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,817 | -€12,587 | +€9,230 | +42.3% |
| Income taxes | 67/77 | €788 | €562 | -€226 | -28.7% |
| Profit (loss) for the period | 9904 | -€22,605 | -€13,149 | +€9,456 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,605 | -€13,149 | +€9,456 | +41.8% |
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 6 November 2026 via checked.be.