BCM GROUP: 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.
BCM GROUP
Largest movements
- Tangible fixed assets -€85,595
down €85,595 (-100%), from €85,595 to €0
of which Land and buildings: -€83,423
- Deferred charges and accrued income +€35,184
new in 2025: €35,184
- Debts after one year -€45,055
down €45,055 (-100%), from €45,055 to €0
- Other debts +€16,629
up €16,629 (+1,023%), from €1,625 to €18,254
- Tax, wage and social debts -€15,996
down €15,996 (-90.5%), from €17,682 to €1,686
of which Remuneration and social security: -€16,953
- Current portion of long-term debt -€15,459
down €15,459 (-100%), from €15,459 to €0
- Profit (loss) carried forward +€11,439
up €11,439, from -€3,553 to €7,886
- Financial income +€16,577
new in 2025: €16,577
of which Financial income: +€16,577
- Depreciation -€3,631
down €3,631 (-100%), from €3,631 to €0
- Gross operating margin -€3,571
down €3,571 (-70.4%), from €5,072 to €1,501
- Other operating charges -€2,144
down €2,144 (-49.0%), from €4,375 to €2,231
- Taxes +€1,686
new in 2025: €1,686
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.
Derived cash bridge
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 | €86,560 | €35,855 | -€50,705 | -58.6% |
| Fixed assets | 21/28 | €85,693 | €98 | -€85,595 | -99.9% |
| Tangible fixed assets | 22/27 | €85,595 | €0 | -€85,595 | -100% |
| Land and buildings | 22 | €83,423 | €0 | -€83,423 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,171 | €0 | -€2,171 | -100% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €867 | €35,757 | +€34,890 | +4,022% |
| Amounts receivable within one year | 40/41 | €259 | €347 | +€88 | +33.8% |
| Other amounts receivable | 41 | €259 | €347 | +€88 | +33.8% |
| Cash at bank and in hand | 54/58 | €608 | €226 | -€382 | -62.8% |
| Deferred charges and accrued income | 490/1 | - | €35,184 | +€35,184 | |
| Total equity and liabilities | 10/49 | €86,560 | €35,855 | -€50,705 | -58.6% |
| Equity | 10/15 | -€2,053 | €9,386 | +€11,439 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,553 | €7,886 | +€11,439 | |
| Amounts payable | 17/49 | €88,613 | €26,469 | -€62,144 | -70.1% |
| Amounts payable after more than one year | 17 | €45,055 | €0 | -€45,055 | -100% |
| Financial debts | 170/4 | €45,055 | €0 | -€45,055 | -100% |
| Amounts payable within one year | 42/48 | €42,166 | €26,448 | -€15,718 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €15,459 | €0 | -€15,459 | -100% |
| Trade debts | 44 | €7,400 | €6,508 | -€892 | -12.1% |
| Suppliers | 440/4 | €7,400 | €6,508 | -€892 | -12.1% |
| Taxes, remuneration and social security | 45 | €17,682 | €1,686 | -€15,996 | -90.5% |
| Taxes | 450/3 | €729 | €1,686 | +€957 | +131% |
| Remuneration and social security | 454/9 | €16,953 | - | -€16,953 | |
| Other amounts payable | 47/48 | €1,625 | €18,254 | +€16,629 | +1,023% |
| Accrued charges and deferred income | 492/3 | €1,393 | €21 | -€1,372 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,631 | €0 | -€3,631 | -100% |
| Other operating charges | 640/8 | €4,375 | €2,231 | -€2,144 | -49.0% |
| Gross operating margin | 9900 | €5,072 | €1,501 | -€3,571 | -70.4% |
| Operating profit (loss) | 9901 | -€2,935 | -€730 | +€2,205 | +75.1% |
| Financial income | 75/76B | - | €16,577 | +€16,577 | |
| Recurring financial income | 75 | - | €16,577 | +€16,577 | |
| Non-recurring financial income | 76B | - | €16,577 | +€16,577 | |
| Financial charges | 65/66B | €3,446 | €2,722 | -€724 | -21.0% |
| Recurring financial charges | 65 | €3,446 | €2,722 | -€724 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,381 | €13,125 | +€19,506 | |
| Income taxes | 67/77 | - | €1,686 | +€1,686 | |
| Profit (loss) for the period | 9904 | -€6,381 | €11,439 | +€17,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,381 | €11,439 | +€17,820 |
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 16 October 2026 via checked.be.