BCD SERVICES: 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 SERVICES
Largest movements
- Cash -€45,887
down €45,887 (-79.5%), from €57,714 to €11,827
mainly Net result for the year (-€99,981) and Trade debts (-€64,712)
- Receivables within one year +€40,735
up €40,735 (+46.4%), from €87,760 to €128,496
of which Trade receivables: +€45,097
- Deferred charges and accrued income -€8,825
down €8,825 (-53.0%), from €16,648 to €7,823
- Other debts +€128,070
new in 2025: €128,070
- Profit (loss) carried forward -€99,981
down €99,981 (-358.3%), from -€27,904 to -€127,885
- Trade debts -€64,712
down €64,712 (-42.6%), from €151,924 to €87,212
- Tax, wage and social debts +€20,606
up €20,606 (+67.3%), from €30,635 to €51,241
of which Taxes: +€17,261
- Services and other goods +€154,780
up €154,780 (+68.0%), from €227,638 to €382,418
- Goods and materials -€119,138
down €119,138 (-39.9%), from €298,612 to €179,474
of which Purchases: -€117,833
- Turnover +€97,115
up €97,115 (+16.3%), from €596,688 to €693,803
- Staff costs +€62,579
up €62,579 (+37.2%), from €168,123 to €230,702
- Other operating income -€8,077
down €8,077 (-45.5%), from €17,769 to €9,692
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.
Cash bridge derived
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 | €169,655 | €153,639 | -€16,016 | -9.4% |
| Formation expenses | 20 | €790 | €487 | -€304 | -38.4% |
| Fixed assets | 21/28 | €6,742 | €5,007 | -€1,735 | -25.7% |
| Intangible fixed assets | 21 | €1,659 | €1,202 | -€457 | -27.6% |
| Tangible fixed assets | 22/27 | €5,084 | €3,805 | -€1,278 | -25.1% |
| Plant, machinery and equipment | 23 | €2,024 | €1,377 | -€647 | -32.0% |
| Furniture and vehicles | 24 | €3,060 | €2,428 | -€632 | -20.6% |
| Current assets | 29/58 | €162,122 | €148,145 | -€13,977 | -8.6% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €87,760 | €128,496 | +€40,735 | +46.4% |
| Trade receivables | 40 | €83,399 | €128,496 | +€45,097 | +54.1% |
| Other amounts receivable | 41 | €4,361 | €0 | -€4,361 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,714 | €11,827 | -€45,887 | -79.5% |
| Deferred charges and accrued income | 490/1 | €16,648 | €7,823 | -€8,825 | -53.0% |
| Total equity and liabilities | 10/49 | €169,655 | €153,639 | -€16,016 | -9.4% |
| Equity | 10/15 | -€12,904 | -€112,885 | -€99,981 | -774.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,904 | -€127,885 | -€99,981 | -358.3% |
| Amounts payable | 17/49 | €182,559 | €266,524 | +€83,965 | +46.0% |
| Amounts payable within one year | 42/48 | €182,559 | €266,524 | +€83,965 | +46.0% |
| Trade debts | 44 | €151,924 | €87,212 | -€64,712 | -42.6% |
| Suppliers | 440/4 | €151,924 | €87,212 | -€64,712 | -42.6% |
| Taxes, remuneration and social security | 45 | €30,635 | €51,241 | +€20,606 | +67.3% |
| Taxes | 450/3 | €1,738 | €19,000 | +€17,261 | +993.0% |
| Remuneration and social security | 454/9 | €28,897 | €32,242 | +€3,345 | +11.6% |
| Other amounts payable | 47/48 | - | €128,070 | +€128,070 | |
| Operating income | 70/76A | €614,457 | €703,495 | +€89,038 | +14.5% |
| Turnover | 70 | €596,688 | €693,803 | +€97,115 | +16.3% |
| Other operating income | 74 | €17,769 | €9,692 | -€8,077 | -45.5% |
| Operating charges | 60/66A | €697,524 | €801,562 | +€104,038 | +14.9% |
| Goods for resale, raw materials and consumables | 60 | €298,612 | €179,474 | -€119,138 | -39.9% |
| Purchases | 600/8 | €297,307 | €179,474 | -€117,833 | -39.6% |
| Change in stocks: decrease (increase) | 609 | €1,305 | €0 | -€1,305 | -100.0% |
| Services and other goods | 61 | €227,638 | €382,418 | +€154,780 | +68.0% |
| Remuneration, social security and pensions | 62 | €168,123 | €230,702 | +€62,579 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €2,735 | +€1,074 | +64.7% |
| Other operating charges | 640/8 | €1,490 | €6,233 | +€4,743 | +318.3% |
| Operating profit (loss) | 9901 | -€83,067 | -€98,067 | -€14,999 | -18.1% |
| Financial income | 75/76B | €465 | €27 | -€438 | -94.2% |
| Recurring financial income | 75 | €465 | €27 | -€438 | -94.2% |
| Other financial income | 752/9 | €465 | €27 | -€438 | -94.2% |
| Financial charges | 65/66B | €61 | €3,166 | +€3,105 | +5057.3% |
| Recurring financial charges | 65 | €61 | €3,166 | +€3,105 | +5057.3% |
| Debt charges | 650 | - | €3,070 | +€3,070 | |
| Other financial charges | 652/9 | €61 | €96 | +€34 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | -€82,663 | -€101,206 | -€18,543 | -22.4% |
| Income taxes | 67/77 | €655 | -€1,225 | -€1,880 | |
| Taxes | 670/3 | €655 | €583 | -€72 | -11.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,808 | +€1,808 | |
| Profit (loss) for the period | 9904 | -€83,318 | -€99,981 | -€16,663 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,318 | -€99,981 | -€16,663 | -20.0% |
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 10 October 2026 via checked.be.