BCLS: 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.
BCLS
Largest movements
- Tangible fixed assets -€215,128
down €215,128 (-99.8%), from €215,464 to €336
of which Plant, machinery and equipment: -€214,706
- Receivables within one year -€5,602
down €5,602 (-99.8%), from €5,613 to €11
of which Trade receivables: -€5,451
- Other debts -€118,158
down €118,158 (-48.7%), from €242,515 to €124,356
- Debts after one year -€66,755
no longer reported in 2025 (was €66,755)
- Current portion of long-term debt -€66,722
no longer reported in 2025 (was €66,722)
- Profit (loss) carried forward +€42,876
up €42,876 (+24.4%), from -€176,081 to -€133,205
- Accrued charges and deferred income -€8,032
no longer reported in 2025 (was €8,032)
- Gross operating margin +€51,937
up €51,937, from -€11,275 to €40,661
- Depreciation -€37,625
down €37,625 (-97.8%), from €38,465 to €840
- Financial income +€5,033
new in 2025: €5,033
- Financial charges -€3,531
down €3,531 (-70.1%), from €5,039 to €1,508
- Other operating charges +€471
new in 2025: €471
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 | €223,068 | €1,522 | -€221,547 | -99.3% |
| Fixed assets | 21/28 | €215,564 | €436 | -€215,128 | -99.8% |
| Tangible fixed assets | 22/27 | €215,464 | €336 | -€215,128 | -99.8% |
| Plant, machinery and equipment | 23 | €214,706 | €0 | -€214,706 | -100.0% |
| Furniture and vehicles | 24 | €758 | €336 | -€422 | -55.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €7,505 | €1,086 | -€6,419 | -85.5% |
| Amounts receivable within one year | 40/41 | €5,613 | €11 | -€5,602 | -99.8% |
| Trade receivables | 40 | €5,451 | - | -€5,451 | |
| Other amounts receivable | 41 | €162 | €11 | -€151 | -93.2% |
| Cash at bank and in hand | 54/58 | €95 | €1,075 | +€980 | +1026.4% |
| Deferred charges and accrued income | 490/1 | €1,796 | - | -€1,796 | |
| Total equity and liabilities | 10/49 | €223,068 | €1,522 | -€221,547 | -99.3% |
| Equity | 10/15 | -€166,081 | -€123,205 | +€42,876 | +25.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,081 | -€133,205 | +€42,876 | +24.4% |
| Amounts payable | 17/49 | €389,150 | €124,727 | -€264,423 | -67.9% |
| Amounts payable after more than one year | 17 | €66,755 | - | -€66,755 | |
| Financial debts | 170/4 | €66,755 | - | -€66,755 | |
| Amounts payable within one year | 42/48 | €314,363 | €124,727 | -€189,636 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €66,722 | - | -€66,722 | |
| Trade debts | 44 | €4,819 | €64 | -€4,755 | -98.7% |
| Suppliers | 440/4 | €4,819 | €64 | -€4,755 | -98.7% |
| Taxes, remuneration and social security | 45 | €307 | €307 | = | 0.0% |
| Taxes | 450/3 | €307 | €307 | = | 0.0% |
| Other amounts payable | 47/48 | €242,515 | €124,356 | -€118,158 | -48.7% |
| Accrued charges and deferred income | 492/3 | €8,032 | - | -€8,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,465 | €840 | -€37,625 | -97.8% |
| Other operating charges | 640/8 | - | €471 | +€471 | |
| Gross operating margin | 9900 | -€11,275 | €40,661 | +€51,937 | |
| Operating profit (loss) | 9901 | -€49,740 | €39,351 | +€89,091 | |
| Financial income | 75/76B | - | €5,033 | +€5,033 | |
| Recurring financial income | 75 | - | €5,033 | +€5,033 | |
| Financial charges | 65/66B | €5,039 | €1,508 | -€3,531 | -70.1% |
| Recurring financial charges | 65 | €5,039 | €1,508 | -€3,531 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | -€54,779 | €42,876 | +€97,655 | |
| Profit (loss) for the period | 9904 | -€54,779 | €42,876 | +€97,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,779 | €42,876 | +€97,655 |
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 5 October 2026 via checked.be.