BCH Group: 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.
BCH Group
Largest movements
- Stocks and contracts +€39,000
new in 2023: €39,000
- Receivables within one year +€9,450
new in 2023: €9,450
- Cash +€4,385
new in 2023: €4,385
mainly Net result for the year (+€32,878) and Tax, wage and social debts (+€9,785)
- Profit (loss) carried forward +€32,878
new in 2023: €32,878
- Tax, wage and social debts +€9,785
new in 2023: €9,785
- Trade debts +€5,841
new in 2023: €5,841
- Other debts +€4,329
up €4,329 (+432,896%), from €1 to €4,330
- Gross operating margin +€34,333
new in 2023: €34,333
- Depreciation +€1,050
new in 2023: €1,050
- Financial charges +€405
new in 2023: €405
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1 | €52,835 | +€52,834 | +5,283,353% |
| Current assets | 29/58 | €1 | €52,835 | +€52,834 | +5,283,353% |
| Stocks and contracts in progress | 3 | - | €39,000 | +€39,000 | |
| Stocks | 30/36 | - | €39,000 | +€39,000 | |
| Amounts receivable within one year | 40/41 | - | €9,450 | +€9,450 | |
| Other amounts receivable | 41 | - | €9,450 | +€9,450 | |
| Cash at bank and in hand | 54/58 | - | €4,385 | +€4,385 | |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €1 | €52,835 | +€52,834 | +5,283,353% |
| Equity | 10/15 | - | €32,879 | +€32,879 | |
| Contributions | 10/11 | - | €1 | +€1 | |
| Profit (loss) carried forward | 14 | - | €32,878 | +€32,878 | |
| Amounts payable | 17/49 | €1 | €19,956 | +€19,955 | +1,995,451% |
| Amounts payable within one year | 42/48 | €1 | €19,956 | +€19,955 | +1,995,451% |
| Trade debts | 44 | - | €5,841 | +€5,841 | |
| Suppliers | 440/4 | - | €5,841 | +€5,841 | |
| Taxes, remuneration and social security | 45 | - | €9,785 | +€9,785 | |
| Taxes | 450/3 | - | €9,785 | +€9,785 | |
| Other amounts payable | 47/48 | €1 | €4,330 | +€4,329 | +432,896% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,050 | +€1,050 | |
| Gross operating margin | 9900 | - | €34,333 | +€34,333 | |
| Operating profit (loss) | 9901 | - | €33,283 | +€33,283 | |
| Financial charges | 65/66B | - | €405 | +€405 | |
| Recurring financial charges | 65 | - | €405 | +€405 | |
| Profit (loss) for the period before taxes | 9903 | - | €32,878 | +€32,878 | |
| Profit (loss) for the period | 9904 | - | €32,878 | +€32,878 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €32,878 | +€32,878 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.