BCLG: 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.
BCLG
Largest movements
- Receivables after one year +€438,564
new in 2024: €438,564
- Current investments -€350,000
no longer reported in 2024 (was €350,000)
- Cash +€308,033
up €308,033 (+165.4%), from €186,202 to €494,234
mainly Net result for the year (+€366,783) and Current investments (+€350,000)
- Stocks and contracts +€78,430
new in 2024: €78,430
- Receivables within one year -€74,237
down €74,237 (-44.6%), from €166,399 to €92,162
of which Other amounts receivable: -€37,506
- Reserves +€247,350
up €247,350 (+38.2%), from €647,350 to €894,700
of which Tax-exempt reserves: +€147,350
- Other debts +€112,666
up €112,666 (+245.8%), from €45,840 to €158,507
- Tax, wage and social debts +€35,558
up €35,558 (+505.1%), from €7,039 to €42,597
of which Taxes: +€34,281
- Profit (loss) carried forward -€20,803
down €20,803 (-75.5%), from €27,552 to €6,749
- Current portion of long-term debt -€12,307
no longer reported in 2024 (was €12,307)
- Gross operating margin +€100,929
up €100,929 (+27.5%), from €367,316 to €468,244
- Taxes +€29,388
up €29,388 (+35.5%), from €82,780 to €112,168
- Financial income +€26,040
up €26,040 (+5063.7%), from €514 to €26,554
- Depreciation -€16,145
no longer reported in 2024 (was €16,145)
- Write-downs +€9,570
new in 2024: €9,570
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €742,569 | €1,104,965 | +€362,396 | +48.8% |
| Fixed assets | 21/28 | €39,235 | - | -€39,235 | |
| Tangible fixed assets | 22/27 | €39,235 | - | -€39,235 | |
| Furniture and vehicles | 24 | €39,235 | - | -€39,235 | |
| Current assets | 29/58 | €703,334 | €1,104,965 | +€401,631 | +57.1% |
| Amounts receivable after more than one year | 29 | - | €438,564 | +€438,564 | |
| Other amounts receivable | 291 | - | €438,564 | +€438,564 | |
| Stocks and contracts in progress | 3 | - | €78,430 | +€78,430 | |
| Stocks | 30/36 | - | €78,430 | +€78,430 | |
| Amounts receivable within one year | 40/41 | €166,399 | €92,162 | -€74,237 | -44.6% |
| Trade receivables | 40 | €92,914 | €56,184 | -€36,730 | -39.5% |
| Other amounts receivable | 41 | €73,484 | €35,978 | -€37,506 | -51.0% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €186,202 | €494,234 | +€308,033 | +165.4% |
| Deferred charges and accrued income | 490/1 | €733 | €1,574 | +€841 | +114.8% |
| Total equity and liabilities | 10/49 | €742,569 | €1,104,965 | +€362,396 | +48.8% |
| Equity | 10/15 | €675,902 | €902,449 | +€226,547 | +33.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €647,350 | €894,700 | +€247,350 | +38.2% |
| Tax-exempt reserves | 132 | €147,350 | €294,700 | +€147,350 | +100.0% |
| Distributable reserves | 133 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Profit (loss) carried forward | 14 | €27,552 | €6,749 | -€20,803 | -75.5% |
| Amounts payable | 17/49 | €66,667 | €202,516 | +€135,849 | +203.8% |
| Amounts payable within one year | 42/48 | €66,287 | €202,408 | +€136,121 | +205.4% |
| Current portion of amounts payable after more than one year | 42 | €12,307 | - | -€12,307 | |
| Trade debts | 44 | €1,100 | €1,304 | +€204 | +18.6% |
| Suppliers | 440/4 | €1,100 | €1,304 | +€204 | +18.6% |
| Taxes, remuneration and social security | 45 | €7,039 | €42,597 | +€35,558 | +505.1% |
| Taxes | 450/3 | €7,039 | €41,320 | +€34,281 | +487.0% |
| Remuneration and social security | 454/9 | - | €1,277 | +€1,277 | |
| Other amounts payable | 47/48 | €45,840 | €158,507 | +€112,666 | +245.8% |
| Accrued charges and deferred income | 492/3 | €380 | €108 | -€273 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,145 | - | -€16,145 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,570 | +€9,570 | |
| Other operating charges | 640/8 | €1,715 | €1,904 | +€189 | +11.0% |
| Gross operating margin | 9900 | €367,316 | €468,244 | +€100,929 | +27.5% |
| Operating profit (loss) | 9901 | €349,455 | €456,770 | +€107,315 | +30.7% |
| Financial income | 75/76B | €514 | €26,554 | +€26,040 | +5063.7% |
| Recurring financial income | 75 | €514 | €26,554 | +€26,040 | +5063.7% |
| Financial charges | 65/66B | €839 | €4,374 | +€3,536 | +421.6% |
| Recurring financial charges | 65 | €839 | €4,374 | +€3,536 | +421.6% |
| Profit (loss) for the period before taxes | 9903 | €349,131 | €478,950 | +€129,819 | +37.2% |
| Income taxes | 67/77 | €82,780 | €112,168 | +€29,388 | +35.5% |
| Profit (loss) for the period | 9904 | €266,351 | €366,783 | +€100,431 | +37.7% |
| Transfer to tax-exempt reserves | 689 | €147,350 | €147,350 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,001 | €219,433 | +€100,431 | +84.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.