BCDent: 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.
BCDent
Largest movements
- Cash +€53,623
up €53,623 (+1297.0%), from €4,134 to €57,757
mainly Net result for the year (+€26,789) and Tax, wage and social debts (+€15,962)
- Tangible fixed assets -€14,251
down €14,251 (-23.6%), from €60,431 to €46,180
- Stocks and contracts -€11,572
down €11,572 (-30.3%), from €38,157 to €26,586
- Reserves +€26,789
up €26,789 (+42.6%), from €62,898 to €89,687
of which Distributable reserves: +€26,789
- Other debts -€17,861
down €17,861 (-27.5%), from €64,899 to €47,038
- Tax, wage and social debts +€15,962
up €15,962 (+1395.6%), from €1,144 to €17,106
- Gross operating margin -€11,630
down €11,630 (-16.3%), from €71,258 to €59,628
- Taxes -€5,033
down €5,033 (-26.3%), from €19,144 to €14,111
- Depreciation +€3,427
up €3,427 (+31.7%), from €10,825 to €14,251
- Financial charges +€3,009
up €3,009 (+4794.3%), from €63 to €3,072
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 | €167,681 | €194,118 | +€26,437 | +15.8% |
| Fixed assets | 21/28 | €60,431 | €46,180 | -€14,251 | -23.6% |
| Tangible fixed assets | 22/27 | €60,431 | €46,180 | -€14,251 | -23.6% |
| Furniture and vehicles | 24 | €60,431 | €46,180 | -€14,251 | -23.6% |
| Current assets | 29/58 | €107,250 | €147,938 | +€40,688 | +37.9% |
| Stocks and contracts in progress | 3 | €38,157 | €26,586 | -€11,572 | -30.3% |
| Stocks | 30/36 | €38,157 | €26,586 | -€11,572 | -30.3% |
| Amounts receivable within one year | 40/41 | €64,395 | €63,595 | -€801 | -1.2% |
| Trade receivables | 40 | €55,277 | €60,696 | +€5,418 | +9.8% |
| Other amounts receivable | 41 | €9,118 | €2,899 | -€6,219 | -68.2% |
| Cash at bank and in hand | 54/58 | €4,134 | €57,757 | +€53,623 | +1297.0% |
| Deferred charges and accrued income | 490/1 | €563 | - | -€563 | |
| Total equity and liabilities | 10/49 | €167,681 | €194,118 | +€26,437 | +15.8% |
| Equity | 10/15 | €53,330 | €80,119 | +€26,789 | +50.2% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Outside capital | 11 | €6,201 | - | -€6,201 | |
| Other | 1109/19 | €6,201 | - | -€6,201 | |
| Reserves | 13 | €62,898 | €89,687 | +€26,789 | +42.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,038 | €87,827 | +€26,789 | +43.9% |
| Profit (loss) carried forward | 14 | -€15,769 | -€15,769 | = | 0.0% |
| Amounts payable | 17/49 | €114,351 | €113,999 | -€352 | -0.3% |
| Amounts payable within one year | 42/48 | €114,351 | €113,999 | -€352 | -0.3% |
| Trade debts | 44 | €48,308 | €49,855 | +€1,547 | +3.2% |
| Suppliers | 440/4 | €48,308 | €49,855 | +€1,547 | +3.2% |
| Taxes, remuneration and social security | 45 | €1,144 | €17,106 | +€15,962 | +1395.6% |
| Taxes | 450/3 | €1,144 | €17,106 | +€15,962 | +1395.6% |
| Other amounts payable | 47/48 | €64,899 | €47,038 | -€17,861 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,825 | €14,251 | +€3,427 | +31.7% |
| Other operating charges | 640/8 | €938 | €1,406 | +€467 | +49.8% |
| Gross operating margin | 9900 | €71,258 | €59,628 | -€11,630 | -16.3% |
| Operating profit (loss) | 9901 | €59,495 | €43,972 | -€15,524 | -26.1% |
| Financial charges | 65/66B | €63 | €3,072 | +€3,009 | +4794.3% |
| Recurring financial charges | 65 | €63 | €3,072 | +€3,009 | +4794.3% |
| Profit (loss) for the period before taxes | 9903 | €59,432 | €40,899 | -€18,533 | -31.2% |
| Income taxes | 67/77 | €19,144 | €14,111 | -€5,033 | -26.3% |
| Profit (loss) for the period | 9904 | €40,289 | €26,789 | -€13,500 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,289 | €26,789 | -€13,500 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.