BCLE: 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.
BCLE
Largest movements
- Cash -€36,756
down €36,756 (-79.8%), from €46,043 to €9,287
mainly Net result for the year (-€19,455) and Other debts (-€11,862)
- Tangible fixed assets -€2,826
down €2,826 (-26.1%), from €10,823 to €7,997
of which Other tangible fixed assets: -€2,545
- Receivables within one year +€671
up €671 (+38.1%), from €1,759 to €2,430
of which Other amounts receivable: +€671
- Profit (loss) carried forward -€19,455
down €19,455 (-59.3%), from €32,833 to €13,378
- Other debts -€11,862
down €11,862 (-98.4%), from €12,050 to €189
- Tax, wage and social debts -€7,093
down €7,093 (-100.0%), from €7,093 to €0
- Gross operating margin -€61,444
down €61,444, from €45,017 to -€16,427
- Taxes -€8,241
down €8,241 (-100.0%), from €8,241 to €0
- Depreciation -€534
down €534 (-15.9%), from €3,360 to €2,826
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 | €58,625 | €19,714 | -€38,911 | -66.4% |
| Fixed assets | 21/28 | €10,823 | €7,997 | -€2,826 | -26.1% |
| Tangible fixed assets | 22/27 | €10,823 | €7,997 | -€2,826 | -26.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €694 | €414 | -€281 | -40.4% |
| Other tangible fixed assets | 26 | €10,128 | €7,583 | -€2,545 | -25.1% |
| Current assets | 29/58 | €47,802 | €11,717 | -€36,085 | -75.5% |
| Amounts receivable within one year | 40/41 | €1,759 | €2,430 | +€671 | +38.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,759 | €2,430 | +€671 | +38.1% |
| Cash at bank and in hand | 54/58 | €46,043 | €9,287 | -€36,756 | -79.8% |
| Total equity and liabilities | 10/49 | €58,625 | €19,714 | -€38,911 | -66.4% |
| Equity | 10/15 | €37,833 | €18,378 | -€19,455 | -51.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,833 | €13,378 | -€19,455 | -59.3% |
| Amounts payable | 17/49 | €20,792 | €1,336 | -€19,456 | -93.6% |
| Amounts payable within one year | 42/48 | €19,792 | €336 | -€19,456 | -98.3% |
| Trade debts | 44 | €649 | €148 | -€501 | -77.3% |
| Suppliers | 440/4 | €649 | €148 | -€501 | -77.3% |
| Taxes, remuneration and social security | 45 | €7,093 | €0 | -€7,093 | -100.0% |
| Taxes | 450/3 | €7,093 | €0 | -€7,093 | -100.0% |
| Other amounts payable | 47/48 | €12,050 | €189 | -€11,862 | -98.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,360 | €2,826 | -€534 | -15.9% |
| Other operating charges | 640/8 | €451 | €66 | -€385 | -85.4% |
| Gross operating margin | 9900 | €45,017 | -€16,427 | -€61,444 | |
| Operating profit (loss) | 9901 | €41,206 | -€19,319 | -€60,525 | |
| Financial charges | 65/66B | €132 | €136 | +€4 | +3.1% |
| Recurring financial charges | 65 | €132 | €136 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €41,073 | -€19,455 | -€60,529 | |
| Income taxes | 67/77 | €8,241 | €0 | -€8,241 | -100.0% |
| Profit (loss) for the period | 9904 | €32,833 | -€19,455 | -€52,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,833 | -€19,455 | -€52,288 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.