BCE-IM: 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.
What changed
BCE-IM
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€4,977
2023 · €57,471-€62,448
Equity
€674,429
2023 · €748,406-€73,977
Cash
€25
2023 · €6,316-€6,291
Balance sheet total
€816,495
2023 · €844,535-€28,041
Largest movements
Assets
- Receivables within one year -€15,238
down €15,238 (-3.0%), from €508,454 to €493,216
of which Other amounts receivable: -€76,166
Equity and liabilities
- Reserves -€69,000
down €69,000 (-23.9%), from €288,660 to €219,660
of which Distributable reserves: -€69,000
- Trade debts +€35,526
up €35,526 (+105%), from €33,715 to €69,241
Income statement
- Gross operating margin -€161,929
down €161,929 (-63.7%), from €254,393 to €92,464
- Staff costs -€77,879
down €77,879 (-43.6%), from €178,540 to €100,661
- Taxes -€24,855
down €24,855 (-84.0%), from €29,580 to €4,725
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.
Result 2023
€57,471
Gross operating margin
-€161,929
Staff costs
+€77,879
Depreciation
-€1,256
Other operating charges
-€1,676
Financial income
+€1,283
Financial charges
-€1,604
Taxes
+€24,855
Result 2024
-€4,977
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€54,283
Investment
€0
Financing
-€60,575
Cash 2023
€6,316
From operations (derived)
+€54,283
Net result for the year
-€4,977
Depreciation
+€7,202
Receivables within one year
+€15,238
Deferred charges and accrued income
-€690
Trade debts
+€35,526
Tax, wage and social debts
+€1,985
Financing
-€60,575
Debts after one year
+€4,789
Current portion of long-term debt
-€1,398
Short-term financial debts
+€5,034
Contributions, distributions and other
-€69,000
Cash 2024
€25
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €844,535 | €816,495 | -€28,041 | -3.3% |
| Fixed assets | 21/28 | €28,980 | €21,778 | -€7,202 | -24.9% |
| Tangible fixed assets | 22/27 | €23,103 | €15,901 | -€7,202 | -31.2% |
| Plant, machinery and equipment | 23 | €2,452 | €916 | -€1,536 | -62.7% |
| Furniture and vehicles | 24 | €20,651 | €14,985 | -€5,666 | -27.4% |
| Financial fixed assets | 28 | €5,878 | €5,878 | = | 0.0% |
| Current assets | 29/58 | €815,555 | €794,716 | -€20,839 | -2.6% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €508,454 | €493,216 | -€15,238 | -3.0% |
| Trade receivables | 40 | €209,071 | €269,999 | +€60,928 | +29.1% |
| Other amounts receivable | 41 | €299,384 | €223,217 | -€76,166 | -25.4% |
| Cash at bank and in hand | 54/58 | €6,316 | €25 | -€6,291 | -99.6% |
| Deferred charges and accrued income | 490/1 | €785 | €1,475 | +€690 | +87.9% |
| Total equity and liabilities | 10/49 | €844,535 | €816,495 | -€28,041 | -3.3% |
| Equity | 10/15 | €748,406 | €674,429 | -€73,977 | -9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €288,660 | €219,660 | -€69,000 | -23.9% |
| 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 | €286,800 | €217,800 | -€69,000 | -24.1% |
| Profit (loss) carried forward | 14 | €447,346 | €442,369 | -€4,977 | -1.1% |
| Amounts payable | 17/49 | €96,129 | €142,065 | +€45,936 | +47.8% |
| Amounts payable after more than one year | 17 | €13,340 | €18,128 | +€4,789 | +35.9% |
| Financial debts | 170/4 | €13,340 | €18,128 | +€4,789 | +35.9% |
| Amounts payable within one year | 42/48 | €82,789 | €123,937 | +€41,147 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €27,576 | €26,179 | -€1,398 | -5.1% |
| Financial debts | 43 | - | €5,034 | +€5,034 | |
| Credit institutions | 430/8 | - | €5,034 | +€5,034 | |
| Trade debts | 44 | €33,715 | €69,241 | +€35,526 | +105% |
| Suppliers | 440/4 | €33,715 | €69,241 | +€35,526 | +105% |
| Taxes, remuneration and social security | 45 | €21,498 | €23,483 | +€1,985 | +9.2% |
| Taxes | 450/3 | €13,479 | €14,579 | +€1,101 | +8.2% |
| Remuneration and social security | 454/9 | €8,019 | €8,904 | +€884 | +11.0% |
| Non-recurring operating income | 76A | €2,091 | - | -€2,091 | |
| Remuneration, social security and pensions | 62 | €178,540 | €100,661 | -€77,879 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,946 | €7,202 | +€1,256 | +21.1% |
| Other operating charges | 640/8 | €2,149 | €3,826 | +€1,676 | +78.0% |
| Gross operating margin | 9900 | €254,393 | €92,464 | -€161,929 | -63.7% |
| Operating profit (loss) | 9901 | €67,758 | -€19,225 | -€86,983 | |
| Financial income | 75/76B | €21,861 | €23,144 | +€1,283 | +5.9% |
| Recurring financial income | 75 | €21,861 | €23,144 | +€1,283 | +5.9% |
| Financial charges | 65/66B | €2,567 | €4,171 | +€1,604 | +62.5% |
| Recurring financial charges | 65 | €2,567 | €4,171 | +€1,604 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €87,052 | -€252 | -€87,304 | |
| Income taxes | 67/77 | €29,580 | €4,725 | -€24,855 | -84.0% |
| Profit (loss) for the period | 9904 | €57,471 | -€4,977 | -€62,448 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,471 | -€4,977 | -€62,448 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.