BCM Building: 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.
BCM Building
Largest movements
- Receivables within one year +€4,045
up €4,045 (+9.2%), from €44,039 to €48,084
of which Other amounts receivable: +€3,844
- Cash -€3,618
down €3,618 (-95.8%), from €3,776 to €157
mainly Receivables within one year (-€4,045) and Tax, wage and social debts (-€17)
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services -€47,450
down €47,450 (-65.5%), from €72,435 to €24,985
- Turnover -€46,904
down €46,904 (-64.1%), from €73,173 to €26,270
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,814 | €48,241 | +€427 | +0.9% |
| Current assets | 29/58 | €47,814 | €48,241 | +€427 | +0.9% |
| Amounts receivable within one year | 40/41 | €44,039 | €48,084 | +€4,045 | +9.2% |
| Trade receivables | 40 | €159 | €360 | +€201 | +126.3% |
| Other amounts receivable | 41 | €43,880 | €47,724 | +€3,844 | +8.8% |
| Cash at bank and in hand | 54/58 | €3,776 | €157 | -€3,618 | -95.8% |
| Total equity and liabilities | 10/49 | €47,814 | €48,241 | +€427 | +0.9% |
| Equity | 10/15 | €43,612 | €44,057 | +€444 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,152 | €23,597 | +€444 | +1.9% |
| Provisions and deferred taxes | 16 | €4,000 | €4,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €4,000 | = | 0.0% |
| Environmental obligations | 163 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €202 | €185 | -€17 | -8.4% |
| Amounts payable within one year | 42/48 | €202 | €185 | -€17 | -8.4% |
| Taxes, remuneration and social security | 45 | €202 | €185 | -€17 | -8.4% |
| Taxes | 450/3 | €202 | €185 | -€17 | -8.4% |
| Turnover | 70 | €73,173 | €26,270 | -€46,904 | -64.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,435 | €24,985 | -€47,450 | -65.5% |
| Other operating charges | 640/8 | €235 | €71 | -€164 | -69.8% |
| Gross operating margin | 9900 | €739 | €1,285 | +€547 | +74.0% |
| Operating profit (loss) | 9901 | €503 | €1,214 | +€711 | +141.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €45 | €585 | +€540 | +1200.0% |
| Recurring financial charges | 65 | €45 | €585 | +€540 | +1200.0% |
| Profit (loss) for the period before taxes | 9903 | €461 | €629 | +€168 | +36.5% |
| Income taxes | 67/77 | €269 | €185 | -€84 | -31.3% |
| Profit (loss) for the period | 9904 | €192 | €444 | +€252 | +131.5% |
| Profit (loss) for the period to be appropriated | 9905 | €192 | €444 | +€252 | +131.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.