BCFisc: 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.
BCFisc
Largest movements
- Cash -€19,362
down €19,362 (-13.7%), from €141,378 to €122,016
mainly Contributions, distributions and other (-€70,000) and Other debts (-€29,701)
- Tangible fixed assets -€10,036
down €10,036 (-32.1%), from €31,311 to €21,275
of which Furniture and vehicles: -€8,906
- Receivables within one year -€2,609
down €2,609 (-7.4%), from €35,246 to €32,638
of which Other amounts receivable: -€2,581
- Other debts -€29,701
down €29,701 (-23.8%), from €124,997 to €95,296
- Debts after one year -€6,146
down €6,146 (-45.4%), from €13,551 to €7,406
- Tax, wage and social debts +€5,131
up €5,131 (+41.9%), from €12,245 to €17,376
- Trade debts -€2,665
down €2,665 (-30.2%), from €8,835 to €6,170
- Gross operating margin +€12,561
up €12,561 (+13.8%), from €91,028 to €103,589
- Taxes +€3,517
up €3,517 (+21.7%), from €16,188 to €19,706
- Write-downs -€1,315
no longer reported in 2025 (was €1,315)
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 | €213,074 | €181,531 | -€31,544 | -14.8% |
| Fixed assets | 21/28 | €31,311 | €21,275 | -€10,036 | -32.1% |
| Tangible fixed assets | 22/27 | €31,311 | €21,275 | -€10,036 | -32.1% |
| Plant, machinery and equipment | 23 | €2,715 | €1,585 | -€1,130 | -41.6% |
| Furniture and vehicles | 24 | €28,596 | €19,690 | -€8,906 | -31.1% |
| Current assets | 29/58 | €181,764 | €160,256 | -€21,508 | -11.8% |
| Amounts receivable within one year | 40/41 | €35,246 | €32,638 | -€2,609 | -7.4% |
| Trade receivables | 40 | €32,665 | €32,638 | -€27 | -0.1% |
| Other amounts receivable | 41 | €2,581 | - | -€2,581 | |
| Cash at bank and in hand | 54/58 | €141,378 | €122,016 | -€19,362 | -13.7% |
| Deferred charges and accrued income | 490/1 | €5,139 | €5,602 | +€463 | +9.0% |
| Total equity and liabilities | 10/49 | €213,074 | €181,531 | -€31,544 | -14.8% |
| Equity | 10/15 | €47,470 | €49,137 | +€1,666 | +3.5% |
| Contributions | 10/11 | €25,482 | €25,482 | = | 0.0% |
| Reserves | 13 | €20,480 | €20,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €480 | €480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €480 | €480 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,509 | €3,175 | +€1,666 | +110.4% |
| Amounts payable | 17/49 | €165,604 | €132,394 | -€33,210 | -20.1% |
| Amounts payable after more than one year | 17 | €13,551 | €7,406 | -€6,146 | -45.4% |
| Financial debts | 170/4 | €13,551 | €7,406 | -€6,146 | -45.4% |
| Amounts payable within one year | 42/48 | €152,042 | €124,988 | -€27,054 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €5,965 | €6,146 | +€181 | +3.0% |
| Trade debts | 44 | €8,835 | €6,170 | -€2,665 | -30.2% |
| Suppliers | 440/4 | €8,835 | €6,170 | -€2,665 | -30.2% |
| Taxes, remuneration and social security | 45 | €12,245 | €17,376 | +€5,131 | +41.9% |
| Taxes | 450/3 | €12,245 | €17,376 | +€5,131 | +41.9% |
| Other amounts payable | 47/48 | €124,997 | €95,296 | -€29,701 | -23.8% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,688 | €11,005 | +€316 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,315 | - | -€1,315 | |
| Other operating charges | 640/8 | €1,294 | €1,282 | -€13 | -1.0% |
| Gross operating margin | 9900 | €91,028 | €103,589 | +€12,561 | +13.8% |
| Operating profit (loss) | 9901 | €77,730 | €91,303 | +€13,573 | +17.5% |
| Financial income | 75/76B | €1,001 | €1,536 | +€536 | +53.6% |
| Recurring financial income | 75 | €1,001 | €1,536 | +€536 | +53.6% |
| Financial charges | 65/66B | €864 | €1,467 | +€603 | +69.7% |
| Recurring financial charges | 65 | €864 | €1,467 | +€603 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €77,866 | €91,372 | +€13,506 | +17.3% |
| Income taxes | 67/77 | €16,188 | €19,706 | +€3,517 | +21.7% |
| Profit (loss) for the period | 9904 | €61,677 | €71,666 | +€9,989 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,677 | €71,666 | +€9,989 | +16.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.