BCL CONCEPT: 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.
BCL CONCEPT
Largest movements
- Tangible fixed assets -€45,634
no longer reported in 2023 (was €45,634)
- Receivables within one year +€10,747
up €10,747 (+639.9%), from €1,680 to €12,427
of which Trade receivables: +€11,515
- Cash +€5,876
up €5,876 (+190.9%), from €3,078 to €8,954
mainly Net result for the year (+€51,582) and Investment in fixed assets (net) (+€45,634)
- Profit (loss) carried forward +€51,582
up €51,582 (+35.4%), from -€145,720 to -€94,138
- Debts after one year -€47,622
down €47,622 (-45.2%), from €105,375 to €57,753
- Other debts -€15,089
down €15,089 (-31.7%), from €47,570 to €32,481
- Tax, wage and social debts -€9,654
no longer reported in 2023 (was €9,654)
- Current portion of long-term debt -€7,244
no longer reported in 2023 (was €7,244)
- Staff costs -€29,667
down €29,667 (-90.2%), from €32,899 to €3,232
- Gross operating margin +€21,306
up €21,306 (+53.5%), from €39,820 to €61,126
- Financial charges -€4,487
down €4,487 (-63.1%), from €7,109 to €2,622
From the 2022 result to the 2023 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 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 | €50,392 | €21,381 | -€29,011 | -57.6% |
| Fixed assets | 21/28 | €45,634 | - | -€45,634 | |
| Tangible fixed assets | 22/27 | €45,634 | - | -€45,634 | |
| Land and buildings | 22 | €45,634 | - | -€45,634 | |
| Current assets | 29/58 | €4,758 | €21,381 | +€16,623 | +349.4% |
| Amounts receivable within one year | 40/41 | €1,680 | €12,427 | +€10,747 | +639.9% |
| Trade receivables | 40 | - | €11,515 | +€11,515 | |
| Other amounts receivable | 41 | €1,680 | €912 | -€768 | -45.7% |
| Cash at bank and in hand | 54/58 | €3,078 | €8,954 | +€5,876 | +190.9% |
| Total equity and liabilities | 10/49 | €50,392 | €21,381 | -€29,011 | -57.6% |
| Equity | 10/15 | -€127,120 | -€75,538 | +€51,582 | +40.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,720 | -€94,138 | +€51,582 | +35.4% |
| Amounts payable | 17/49 | €177,512 | €96,919 | -€80,593 | -45.4% |
| Amounts payable after more than one year | 17 | €105,375 | €57,753 | -€47,622 | -45.2% |
| Financial debts | 170/4 | €105,375 | €57,753 | -€47,622 | -45.2% |
| Amounts payable within one year | 42/48 | €72,137 | €39,166 | -€32,971 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €7,244 | - | -€7,244 | |
| Trade debts | 44 | €7,670 | €6,685 | -€985 | -12.8% |
| Suppliers | 440/4 | €7,670 | €6,685 | -€985 | -12.8% |
| Taxes, remuneration and social security | 45 | €9,654 | - | -€9,654 | |
| Remuneration and social security | 454/9 | €9,654 | - | -€9,654 | |
| Other amounts payable | 47/48 | €47,570 | €32,481 | -€15,089 | -31.7% |
| Remuneration, social security and pensions | 62 | €32,899 | €3,232 | -€29,667 | -90.2% |
| Other operating charges | 640/8 | €3,572 | €3,690 | +€118 | +3.3% |
| Gross operating margin | 9900 | €39,820 | €61,126 | +€21,306 | +53.5% |
| Operating profit (loss) | 9901 | €3,349 | €54,204 | +€50,855 | +1518.4% |
| Financial charges | 65/66B | €7,109 | €2,622 | -€4,487 | -63.1% |
| Recurring financial charges | 65 | €7,109 | €2,622 | -€4,487 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,759 | €51,582 | +€55,341 | |
| Profit (loss) for the period | 9904 | -€3,759 | €51,582 | +€55,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,759 | €51,582 | +€55,341 |
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 9 October 2026 via checked.be.