BCH SUPPORT: 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.
BCH SUPPORT
Largest movements
- Cash +€28,411
up €28,411 (+109.0%), from €26,063 to €54,473
mainly Net result for the year (+€21,900) and Depreciation (+€14,624)
- Tangible fixed assets -€14,907
down €14,907 (-60.6%), from €24,608 to €9,701
- Receivables within one year -€3,230
down €3,230 (-4.3%), from €75,752 to €72,522
of which Other amounts receivable: -€2,098
- Deferred charges and accrued income +€2,177
up €2,177 (+177.0%), from €1,230 to €3,406
- Other debts +€11,482
up €11,482 (+1392.4%), from €825 to €12,307
- Tax, wage and social debts +€7,295
up €7,295 (+61.8%), from €11,803 to €19,098
- Reserves +€6,365
up €6,365 (+13.9%), from €45,716 to €52,081
of which Distributable reserves: +€6,365
- Debts after one year -€5,886
no longer reported in 2025 (was €5,886)
- Current portion of long-term debt -€5,756
down €5,756 (-49.4%), from €11,642 to €5,886
- Gross operating margin +€21,705
up €21,705 (+62.7%), from €34,597 to €56,302
- Taxes +€5,170
up €5,170 (+60.7%), from €8,520 to €13,690
- Financial charges +€4,196
up €4,196 (+425.1%), from €987 to €5,184
of which Non-recurring financial charges: +€4,724
- Depreciation -€632
down €632 (-4.1%), from €15,256 to €14,624
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 | €127,653 | €140,103 | +€12,450 | +9.8% |
| Fixed assets | 21/28 | €24,608 | €9,701 | -€14,907 | -60.6% |
| Tangible fixed assets | 22/27 | €24,608 | €9,701 | -€14,907 | -60.6% |
| Furniture and vehicles | 24 | €24,608 | €9,701 | -€14,907 | -60.6% |
| Current assets | 29/58 | €103,045 | €130,402 | +€27,357 | +26.5% |
| Amounts receivable within one year | 40/41 | €75,752 | €72,522 | -€3,230 | -4.3% |
| Trade receivables | 40 | €73,175 | €72,042 | -€1,133 | -1.5% |
| Other amounts receivable | 41 | €2,578 | €480 | -€2,098 | -81.4% |
| Cash at bank and in hand | 54/58 | €26,063 | €54,473 | +€28,411 | +109.0% |
| Deferred charges and accrued income | 490/1 | €1,230 | €3,406 | +€2,177 | +177.0% |
| Total equity and liabilities | 10/49 | €127,653 | €140,103 | +€12,450 | +9.8% |
| Equity | 10/15 | €96,325 | €102,690 | +€6,365 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,716 | €52,081 | +€6,365 | +13.9% |
| 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 | €43,856 | €50,221 | +€6,365 | +14.5% |
| Profit (loss) carried forward | 14 | €32,009 | €32,009 | = | 0.0% |
| Amounts payable | 17/49 | €31,328 | €37,413 | +€6,085 | +19.4% |
| Amounts payable after more than one year | 17 | €5,886 | - | -€5,886 | |
| Financial debts | 170/4 | €5,886 | - | -€5,886 | |
| Amounts payable within one year | 42/48 | €25,443 | €37,413 | +€11,971 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €11,642 | €5,886 | -€5,756 | -49.4% |
| Trade debts | 44 | €1,173 | €124 | -€1,050 | -89.5% |
| Suppliers | 440/4 | €1,173 | €124 | -€1,050 | -89.5% |
| Taxes, remuneration and social security | 45 | €11,803 | €19,098 | +€7,295 | +61.8% |
| Taxes | 450/3 | €11,803 | €19,098 | +€7,295 | +61.8% |
| Other amounts payable | 47/48 | €825 | €12,307 | +€11,482 | +1392.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,256 | €14,624 | -€632 | -4.1% |
| Other operating charges | 640/8 | €1,064 | €1,120 | +€56 | +5.3% |
| Gross operating margin | 9900 | €34,597 | €56,302 | +€21,705 | +62.7% |
| Operating profit (loss) | 9901 | €18,278 | €40,559 | +€22,281 | +121.9% |
| Financial income | 75/76B | €159 | €215 | +€56 | +35.3% |
| Recurring financial income | 75 | €159 | €2 | -€157 | -98.8% |
| Non-recurring financial income | 76B | - | €213 | +€213 | |
| Financial charges | 65/66B | €987 | €5,184 | +€4,196 | +425.1% |
| Recurring financial charges | 65 | €798 | €270 | -€528 | -66.1% |
| Non-recurring financial charges | 66B | €189 | €4,913 | +€4,724 | +2495.5% |
| Profit (loss) for the period before taxes | 9903 | €17,449 | €35,590 | +€18,140 | +104.0% |
| Income taxes | 67/77 | €8,520 | €13,690 | +€5,170 | +60.7% |
| Profit (loss) for the period | 9904 | €8,929 | €21,900 | +€12,971 | +145.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,929 | €21,900 | +€12,971 | +145.3% |
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.