BCFFC: 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.
BCFFC
Largest movements
- Cash +€20,871
up €20,871 (+17.0%), from €122,901 to €143,771
mainly Net result for the year (+€110,256) and Depreciation (+€17,702)
- Tangible fixed assets -€17,702
down €17,702 (-5.7%), from €309,325 to €291,622
of which Furniture and vehicles: -€9,589
- Receivables within one year +€10,024
up €10,024 (+77.9%), from €12,863 to €22,887
of which Other amounts receivable: +€9,959
- Reserves +€109,426
up €109,426 (+34.3%), from €318,806 to €428,232
- Debts after one year -€54,304
down €54,304 (-12.3%), from €442,367 to €388,063
- Other debts -€30,183
down €30,183 (-62.2%), from €48,495 to €18,311
- Tax, wage and social debts -€14,460
down €14,460 (-42.0%), from €34,449 to €19,989
of which Taxes: -€15,710
- Gross operating margin -€20,057
down €20,057 (-32.2%), from €62,362 to €42,306
- Financial income +€14,236
up €14,236 (+14.0%), from €101,976 to €116,212
- Taxes -€3,630
down €3,630 (-18.4%), from €19,752 to €16,122
- Financial charges -€1,000
down €1,000 (-7.5%), from €13,361 to €12,361
- Other operating charges -€784
down €784 (-27.4%), from €2,860 to €2,076
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 | €905,190 | €917,791 | +€12,602 | +1.4% |
| Fixed assets | 21/28 | €766,774 | €749,071 | -€17,702 | -2.3% |
| Tangible fixed assets | 22/27 | €309,325 | €291,622 | -€17,702 | -5.7% |
| Land and buildings | 22 | €297,107 | €288,994 | -€8,114 | -2.7% |
| Furniture and vehicles | 24 | €12,218 | €2,629 | -€9,589 | -78.5% |
| Financial fixed assets | 28 | €457,449 | €457,449 | = | 0.0% |
| Current assets | 29/58 | €138,416 | €168,720 | +€30,304 | +21.9% |
| Amounts receivable within one year | 40/41 | €12,863 | €22,887 | +€10,024 | +77.9% |
| Trade receivables | 40 | €9,780 | €9,845 | +€65 | +0.7% |
| Other amounts receivable | 41 | €3,083 | €13,042 | +€9,959 | +323.0% |
| Cash at bank and in hand | 54/58 | €122,901 | €143,771 | +€20,871 | +17.0% |
| Deferred charges and accrued income | 490/1 | €2,651 | €2,061 | -€590 | -22.3% |
| Total equity and liabilities | 10/49 | €905,190 | €917,791 | +€12,602 | +1.4% |
| Equity | 10/15 | €320,806 | €430,232 | +€109,426 | +34.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €318,806 | €428,232 | +€109,426 | +34.3% |
| Distributable reserves | 133 | €318,806 | €428,232 | +€109,426 | +34.3% |
| Amounts payable | 17/49 | €584,384 | €487,560 | -€96,824 | -16.6% |
| Amounts payable after more than one year | 17 | €442,367 | €388,063 | -€54,304 | -12.3% |
| Financial debts | 170/4 | €442,367 | €388,063 | -€54,304 | -12.3% |
| Amounts payable within one year | 42/48 | €141,770 | €98,723 | -€43,046 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €53,375 | €54,304 | +€929 | +1.7% |
| Financial debts | 43 | €4,058 | €4,981 | +€923 | +22.8% |
| Credit institutions | 430/8 | €4,058 | €4,981 | +€923 | +22.8% |
| Trade debts | 44 | €1,393 | €1,138 | -€255 | -18.3% |
| Suppliers | 440/4 | €1,393 | €1,138 | -€255 | -18.3% |
| Taxes, remuneration and social security | 45 | €34,449 | €19,989 | -€14,460 | -42.0% |
| Taxes | 450/3 | €34,449 | €18,739 | -€15,710 | -45.6% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €48,495 | €18,311 | -€30,183 | -62.2% |
| Accrued charges and deferred income | 492/3 | €247 | €774 | +€526 | +212.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,701 | €17,702 | +€2 | 0.0% |
| Other operating charges | 640/8 | €2,860 | €2,076 | -€784 | -27.4% |
| Gross operating margin | 9900 | €62,362 | €42,306 | -€20,057 | -32.2% |
| Operating profit (loss) | 9901 | €41,802 | €22,527 | -€19,275 | -46.1% |
| Financial income | 75/76B | €101,976 | €116,212 | +€14,236 | +14.0% |
| Recurring financial income | 75 | €101,976 | €116,212 | +€14,236 | +14.0% |
| Financial charges | 65/66B | €13,361 | €12,361 | -€1,000 | -7.5% |
| Recurring financial charges | 65 | €13,361 | €12,361 | -€1,000 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €130,417 | €126,378 | -€4,039 | -3.1% |
| Income taxes | 67/77 | €19,752 | €16,122 | -€3,630 | -18.4% |
| Profit (loss) for the period | 9904 | €110,665 | €110,256 | -€409 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €110,665 | €110,256 | -€409 | -0.4% |
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 29 September 2026 via checked.be.