BCD Regeltechniek: 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.
BCD Regeltechniek
Largest movements
- Receivables within one year +€37,061
up €37,061 (+41.3%), from €89,772 to €126,833
of which Other amounts receivable: +€106,003
- Stocks and contracts +€16,000
new in 2025: €16,000
- Cash +€12,277
up €12,277 (+90.1%), from €13,619 to €25,897
mainly Advances received (+€93,720) and Trade debts (+€6,939)
- Deferred charges and accrued income +€2,651
up €2,651 (+316%), from €840 to €3,490
- Advances received +€93,720
new in 2025: €93,720
- Other debts -€26,009
down €26,009 (-93.0%), from €27,974 to €1,964
- Trade debts +€6,939
up €6,939 (+22.1%), from €31,375 to €38,314
- Current portion of long-term debt -€6,010
down €6,010 (-29.5%), from €20,387 to €14,377
No income-statement line moved by more than 1% of the activity.
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 | €104,231 | €172,219 | +€67,989 | +65.2% |
| Current assets | 29/58 | €104,231 | €172,219 | +€67,989 | +65.2% |
| Stocks and contracts in progress | 3 | - | €16,000 | +€16,000 | |
| Stocks | 30/36 | - | €16,000 | +€16,000 | |
| Amounts receivable within one year | 40/41 | €89,772 | €126,833 | +€37,061 | +41.3% |
| Trade receivables | 40 | €75,245 | €6,302 | -€68,943 | -91.6% |
| Other amounts receivable | 41 | €14,527 | €120,530 | +€106,003 | +730% |
| Cash at bank and in hand | 54/58 | €13,619 | €25,897 | +€12,277 | +90.1% |
| Deferred charges and accrued income | 490/1 | €840 | €3,490 | +€2,651 | +316% |
| Total equity and liabilities | 10/49 | €104,231 | €172,219 | +€67,989 | +65.2% |
| Equity | 10/15 | -€18,252 | -€19,499 | -€1,247 | -6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €257 | €257 | = | 0.0% |
| Non-distributable reserves | 130/1 | €257 | €257 | = | 0.0% |
| Reserves not available under the articles | 1311 | €257 | €257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,909 | -€32,156 | -€1,247 | -4.0% |
| Amounts payable | 17/49 | €122,483 | €191,719 | +€69,235 | +56.5% |
| Amounts payable within one year | 42/48 | €122,483 | €191,719 | +€69,235 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €20,387 | €14,377 | -€6,010 | -29.5% |
| Trade debts | 44 | €31,375 | €38,314 | +€6,939 | +22.1% |
| Suppliers | 440/4 | €31,375 | €38,314 | +€6,939 | +22.1% |
| Advances received on contracts in progress | 46 | - | €93,720 | +€93,720 | |
| Taxes, remuneration and social security | 45 | €42,748 | €43,344 | +€595 | +1.4% |
| Taxes | 450/3 | €12,090 | €10,500 | -€1,591 | -13.2% |
| Remuneration and social security | 454/9 | €30,658 | €32,844 | +€2,186 | +7.1% |
| Other amounts payable | 47/48 | €27,974 | €1,964 | -€26,009 | -93.0% |
| Remuneration, social security and pensions | 62 | €231,274 | €230,662 | -€612 | -0.3% |
| Other operating charges | 640/8 | €593 | €673 | +€80 | +13.5% |
| Gross operating margin | 9900 | €233,285 | €231,368 | -€1,917 | -0.8% |
| Operating profit (loss) | 9901 | €1,417 | €33 | -€1,384 | -97.7% |
| Financial charges | 65/66B | €956 | €907 | -€48 | -5.1% |
| Recurring financial charges | 65 | €956 | €907 | -€48 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €461 | -€875 | -€1,336 | |
| Income taxes | 67/77 | €674 | €372 | -€302 | -44.8% |
| Profit (loss) for the period | 9904 | -€212 | -€1,247 | -€1,034 | -487% |
| Profit (loss) for the period to be appropriated | 9905 | -€212 | -€1,247 | -€1,034 | -487% |
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 16 October 2026 via checked.be.