BCFD AUTOMOBILE: 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.
BCFD AUTOMOBILE
Largest movements
- Cash -€12,899
down €12,899 (-65.1%), from €19,807 to €6,908
mainly Other debts (-€44,626) and Debts after one year (-€34,288)
- Profit (loss) carried forward +€63,351
up €63,351 (+180%), from €35,106 to €98,457
- Other debts -€44,626
down €44,626 (-89.3%), from €50,000 to €5,374
- Debts after one year -€34,288
down €34,288 (-10.0%), from €344,123 to €309,835
- Financial income +€20,000
new in 2025: €20,000
- Financial charges -€6,044
down €6,044 (-24.2%), from €24,974 to €18,931
- Gross operating margin +€3,709
up €3,709 (+5.2%), from €70,854 to €74,563
- Taxes +€2,259
up €2,259 (+24.5%), from €9,218 to €11,478
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 | €521,540 | €510,858 | -€10,682 | -2.0% |
| Formation expenses | 20 | €891 | €663 | -€228 | -25.6% |
| Fixed assets | 21/28 | €500,060 | €502,160 | +€2,100 | +0.4% |
| Tangible fixed assets | 22/27 | - | €2,100 | +€2,100 | |
| Plant, machinery and equipment | 23 | - | €1,334 | +€1,334 | |
| Furniture and vehicles | 24 | - | €766 | +€766 | |
| Financial fixed assets | 28 | €500,060 | €500,060 | = | 0.0% |
| Current assets | 29/58 | €20,589 | €8,035 | -€12,554 | -61.0% |
| Amounts receivable within one year | 40/41 | €782 | €1,127 | +€346 | +44.2% |
| Trade receivables | 40 | - | €223 | +€223 | |
| Other amounts receivable | 41 | €782 | €904 | +€122 | +15.7% |
| Cash at bank and in hand | 54/58 | €19,807 | €6,908 | -€12,899 | -65.1% |
| Total equity and liabilities | 10/49 | €521,540 | €510,858 | -€10,682 | -2.0% |
| Equity | 10/15 | €85,106 | €148,457 | +€63,351 | +74.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,106 | €98,457 | +€63,351 | +180% |
| Amounts payable | 17/49 | €436,434 | €362,401 | -€74,033 | -17.0% |
| Amounts payable after more than one year | 17 | €344,123 | €309,835 | -€34,288 | -10.0% |
| Financial debts | 170/4 | €344,123 | €309,835 | -€34,288 | -10.0% |
| Amounts payable within one year | 42/48 | €92,311 | €52,566 | -€39,745 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €32,551 | €34,288 | +€1,737 | +5.3% |
| Trade debts | 44 | €1,232 | €4,268 | +€3,036 | +246% |
| Suppliers | 440/4 | €1,232 | €4,268 | +€3,036 | +246% |
| Taxes, remuneration and social security | 45 | €8,528 | €8,636 | +€108 | +1.3% |
| Taxes | 450/3 | €8,528 | €8,601 | +€73 | +0.9% |
| Remuneration and social security | 454/9 | - | €35 | +€35 | |
| Other amounts payable | 47/48 | €50,000 | €5,374 | -€44,626 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €338 | +€111 | +48.5% |
| Other operating charges | 640/8 | €836 | €465 | -€370 | -44.3% |
| Gross operating margin | 9900 | €70,854 | €74,563 | +€3,709 | +5.2% |
| Operating profit (loss) | 9901 | €69,791 | €73,759 | +€3,969 | +5.7% |
| Financial income | 75/76B | - | €20,000 | +€20,000 | |
| Recurring financial income | 75 | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €24,974 | €18,931 | -€6,044 | -24.2% |
| Recurring financial charges | 65 | €24,974 | €18,931 | -€6,044 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €44,816 | €74,829 | +€30,012 | +67.0% |
| Income taxes | 67/77 | €9,218 | €11,478 | +€2,259 | +24.5% |
| Profit (loss) for the period | 9904 | €35,598 | €63,351 | +€27,753 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,598 | €63,351 | +€27,753 | +78.0% |
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 18 October 2026 via checked.be.