BCentric: 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.
BCentric
Largest movements
- Tangible fixed assets +€176,029
up €176,029 (+13.8%), from €1.3m to €1.5m
of which Land and buildings: +€176,593
- Reserves +€93,998
up €93,998 (+13.0%), from €725,841 to €819,838
of which Distributable reserves: +€93,998
- Debts after one year +€60,067
up €60,067 (+10.9%), from €549,440 to €609,506
- Depreciation +€25,758
up €25,758 (+59.2%), from €43,492 to €69,251
- Taxes -€5,547
down €5,547 (-15.0%), from €36,880 to €31,333
- Gross operating margin +€3,036
up €3,036 (+1.4%), from €218,132 to €221,168
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 | €1,291,017 | €1,456,797 | +€165,779 | +12.8% |
| Fixed assets | 21/28 | €1,274,110 | €1,450,140 | +€176,029 | +13.8% |
| Tangible fixed assets | 22/27 | €1,274,110 | €1,450,140 | +€176,029 | +13.8% |
| Land and buildings | 22 | €1,271,936 | €1,448,529 | +€176,593 | +13.9% |
| Plant, machinery and equipment | 23 | €2,174 | €1,611 | -€564 | -25.9% |
| Current assets | 29/58 | €16,907 | €6,657 | -€10,250 | -60.6% |
| Amounts receivable within one year | 40/41 | €3,120 | €1,682 | -€1,438 | -46.1% |
| Other amounts receivable | 41 | €3,120 | €1,682 | -€1,438 | -46.1% |
| Cash at bank and in hand | 54/58 | €13,787 | €4,975 | -€8,812 | -63.9% |
| Total equity and liabilities | 10/49 | €1,291,017 | €1,456,797 | +€165,779 | +12.8% |
| Equity | 10/15 | €738,241 | €832,238 | +€93,998 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €725,841 | €819,838 | +€93,998 | +13.0% |
| 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 | €723,981 | €817,978 | +€93,998 | +13.0% |
| Amounts payable | 17/49 | €552,776 | €624,558 | +€71,782 | +13.0% |
| Amounts payable after more than one year | 17 | €549,440 | €609,506 | +€60,067 | +10.9% |
| Financial debts | 170/4 | €549,440 | €609,506 | +€60,067 | +10.9% |
| Amounts payable within one year | 42/48 | €3,337 | €14,302 | +€10,965 | +329% |
| Trade debts | 44 | €1,033 | €1,150 | +€117 | +11.3% |
| Suppliers | 440/4 | €1,033 | €1,150 | +€117 | +11.3% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,304 | €10,152 | +€7,848 | +341% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,492 | €69,251 | +€25,758 | +59.2% |
| Other operating charges | 640/8 | €1,254 | €1,514 | +€259 | +20.7% |
| Gross operating margin | 9900 | €218,132 | €221,168 | +€3,036 | +1.4% |
| Operating profit (loss) | 9901 | €173,386 | €150,404 | -€22,982 | -13.3% |
| Financial income | 75/76B | €203 | - | -€203 | |
| Recurring financial income | 75 | €203 | - | -€203 | |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €173,519 | €150,330 | -€23,189 | -13.4% |
| Income taxes | 67/77 | €36,880 | €31,333 | -€5,547 | -15.0% |
| Profit (loss) for the period | 9904 | €136,640 | €118,998 | -€17,642 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €136,640 | €118,998 | -€17,642 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.