BCentral: 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.
BCentral
Largest movements
- Cash -€62,636
down €62,636 (-72.2%), from €86,792 to €24,156
mainly Net result for the year (-€65,072) and Tax, wage and social debts (-€1,958)
- Receivables within one year -€2,337
down €2,337 (-19.1%), from €12,240 to €9,903
of which Trade receivables: -€2,944
- Profit (loss) carried forward -€65,072
new in 2025: -€65,072
- Other debts +€2,597
up €2,597 (+67.9%), from €3,824 to €6,421
- Tax, wage and social debts -€1,958
down €1,958 (-93.1%), from €2,104 to €145
- Trade debts -€1,684
down €1,684 (-90.2%), from €1,868 to €183
- Gross operating margin -€87,890
down €87,890, from €24,225 to -€63,665
- Taxes -€6,648
down €6,648 (-97.9%), from €6,789 to €141
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 | €100,826 | €34,709 | -€66,117 | -65.6% |
| Fixed assets | 21/28 | €1,598 | €650 | -€948 | -59.3% |
| Tangible fixed assets | 22/27 | €1,398 | €450 | -€948 | -67.8% |
| Furniture and vehicles | 24 | €1,398 | €450 | -€948 | -67.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €99,228 | €34,059 | -€65,169 | -65.7% |
| Amounts receivable within one year | 40/41 | €12,240 | €9,903 | -€2,337 | -19.1% |
| Trade receivables | 40 | €2,944 | - | -€2,944 | |
| Other amounts receivable | 41 | €9,296 | €9,903 | +€607 | +6.5% |
| Cash at bank and in hand | 54/58 | €86,792 | €24,156 | -€62,636 | -72.2% |
| Deferred charges and accrued income | 490/1 | €196 | - | -€196 | |
| Total equity and liabilities | 10/49 | €100,826 | €34,709 | -€66,117 | -65.6% |
| Equity | 10/15 | €93,030 | €27,958 | -€65,072 | -69.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,030 | €90,030 | = | 0.0% |
| Distributable reserves | 133 | €90,030 | €90,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€65,072 | -€65,072 | |
| Amounts payable | 17/49 | €7,796 | €6,750 | -€1,045 | -13.4% |
| Amounts payable within one year | 42/48 | €7,796 | €6,750 | -€1,045 | -13.4% |
| Trade debts | 44 | €1,868 | €183 | -€1,684 | -90.2% |
| Suppliers | 440/4 | €1,868 | €183 | -€1,684 | -90.2% |
| Taxes, remuneration and social security | 45 | €2,104 | €145 | -€1,958 | -93.1% |
| Taxes | 450/3 | €2,104 | €145 | -€1,958 | -93.1% |
| Other amounts payable | 47/48 | €3,824 | €6,421 | +€2,597 | +67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €948 | -€136 | -12.6% |
| Other operating charges | 640/8 | €184 | €66 | -€118 | -64.3% |
| Gross operating margin | 9900 | €24,225 | -€63,665 | -€87,890 | |
| Operating profit (loss) | 9901 | €22,957 | -€64,679 | -€87,636 | |
| Financial income | 75/76B | €282 | €13 | -€269 | -95.4% |
| Recurring financial income | 75 | €282 | €13 | -€269 | -95.4% |
| Financial charges | 65/66B | €54 | €265 | +€211 | +388.8% |
| Recurring financial charges | 65 | €54 | €265 | +€211 | +388.8% |
| Profit (loss) for the period before taxes | 9903 | €23,184 | -€64,931 | -€88,115 | |
| Income taxes | 67/77 | €6,789 | €141 | -€6,648 | -97.9% |
| Profit (loss) for the period | 9904 | €16,396 | -€65,072 | -€81,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,396 | -€65,072 | -€81,468 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.