BCLV: 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.
BCLV
Largest movements
- Tangible fixed assets +€137,107
up €137,107 (+323.7%), from €42,350 to €179,457
of which Land and buildings: +€118,833
- Cash -€34,887
down €34,887 (-99.8%), from €34,941 to €54
mainly Investment in fixed assets (net) (-€143,279) and Net result for the year (-€38,781)
- Receivables within one year -€19,214
down €19,214 (-59.0%), from €32,593 to €13,379
- Other debts +€137,500
up €137,500 (+4249.8%), from €3,235 to €140,735
- Profit (loss) carried forward -€38,781
down €38,781 (-104.8%), from -€36,999 to -€75,780
- Debts after one year -€17,563
down €17,563 (-16.6%), from €105,898 to €88,334
- Gross operating margin -€39,111
down €39,111 (-94.8%), from €41,253 to €2,141
- Other operating charges +€15,984
up €15,984 (+352.7%), from €4,532 to €20,516
- Depreciation -€2,709
down €2,709 (-30.5%), from €8,881 to €6,172
- Financial charges -€735
down €735 (-16.2%), from €4,534 to €3,799
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 | €109,884 | €192,890 | +€83,006 | +75.5% |
| Fixed assets | 21/28 | €42,350 | €179,457 | +€137,107 | +323.7% |
| Tangible fixed assets | 22/27 | €42,350 | €179,457 | +€137,107 | +323.7% |
| Land and buildings | 22 | €42,350 | €161,183 | +€118,833 | +280.6% |
| Other tangible fixed assets | 26 | - | €18,274 | +€18,274 | |
| Current assets | 29/58 | €67,534 | €13,433 | -€54,101 | -80.1% |
| Amounts receivable within one year | 40/41 | €32,593 | €13,379 | -€19,214 | -59.0% |
| Other amounts receivable | 41 | €32,593 | €13,379 | -€19,214 | -59.0% |
| Cash at bank and in hand | 54/58 | €34,941 | €54 | -€34,887 | -99.8% |
| Total equity and liabilities | 10/49 | €109,884 | €192,890 | +€83,006 | +75.5% |
| Equity | 10/15 | -€18,399 | -€57,180 | -€38,781 | -210.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,999 | -€75,780 | -€38,781 | -104.8% |
| Amounts payable | 17/49 | €128,284 | €250,070 | +€121,786 | +94.9% |
| Amounts payable after more than one year | 17 | €105,898 | €88,334 | -€17,563 | -16.6% |
| Financial debts | 170/4 | €105,898 | €88,334 | -€17,563 | -16.6% |
| Amounts payable within one year | 42/48 | €22,386 | €161,736 | +€139,350 | +622.5% |
| Current portion of amounts payable after more than one year | 42 | €16,994 | €17,563 | +€569 | +3.3% |
| Trade debts | 44 | €2,156 | €3,437 | +€1,281 | +59.4% |
| Suppliers | 440/4 | €2,156 | €3,437 | +€1,281 | +59.4% |
| Other amounts payable | 47/48 | €3,235 | €140,735 | +€137,500 | +4249.8% |
| Non-recurring operating income | 76A | €22,856 | €0 | -€22,856 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,881 | €6,172 | -€2,709 | -30.5% |
| Other operating charges | 640/8 | €4,532 | €20,516 | +€15,984 | +352.7% |
| Non-recurring operating charges | 66A | - | €10,435 | +€10,435 | |
| Gross operating margin | 9900 | €41,253 | €2,141 | -€39,111 | -94.8% |
| Operating profit (loss) | 9901 | €27,840 | -€34,981 | -€62,821 | |
| Financial charges | 65/66B | €4,534 | €3,799 | -€735 | -16.2% |
| Recurring financial charges | 65 | €4,534 | €3,799 | -€735 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €23,306 | -€38,781 | -€62,086 | |
| Profit (loss) for the period | 9904 | €23,306 | -€38,781 | -€62,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,306 | -€38,781 | -€62,086 |
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 30 September 2026 via checked.be.