BCM Holding: 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 Holding
Largest movements
- Receivables after one year +€1.7m
up €1.7m (+22.4%), from €7.4m to €9.1m
- Receivables within one year +€1.4m
up €1.4m (+62,167%), from €2,251 to €1.4m
- Debts after one year +€3.2m
up €3.2m (+26.3%), from €12.3m to €15.6m
- Financial charges +€1.4m
up €1.4m (+1,284%), from €110,200 to €1.5m
- Financial income +€1.4m
up €1.4m (+5,301%), from €26,514 to €1.4m
- Gross operating margin -€43,108
down €43,108 (-96.4%), from -€44,697 to -€87,805
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,935,353 | €62,992,585 | +€3.1m | +5.1% |
| Fixed assets | 21/28 | €52,534,813 | €52,534,813 | = | 0.0% |
| Financial fixed assets | 28 | €52,534,813 | €52,534,813 | = | 0.0% |
| Current assets | 29/58 | €7,400,540 | €10,457,772 | +€3.1m | +41.3% |
| Amounts receivable after more than one year | 29 | €7,398,289 | €9,056,150 | +€1.7m | +22.4% |
| Other amounts receivable | 291 | €7,398,289 | €9,056,150 | +€1.7m | +22.4% |
| Amounts receivable within one year | 40/41 | €2,251 | €1,401,622 | +€1.4m | +62,167% |
| Other amounts receivable | 41 | €2,251 | €1,401,622 | +€1.4m | +62,167% |
| Total equity and liabilities | 10/49 | €59,935,353 | €62,992,585 | +€3.1m | +5.1% |
| Equity | 10/15 | €47,599,771 | €47,417,448 | -€182,323 | -0.4% |
| Contributions | 10/11 | €4,063,641 | €4,063,641 | = | 0.0% |
| Revaluation surpluses | 12 | €44,056,762 | €44,056,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€520,632 | -€702,955 | -€182,323 | -35.0% |
| Amounts payable | 17/49 | €12,335,582 | €15,575,137 | +€3.2m | +26.3% |
| Amounts payable after more than one year | 17 | €12,332,963 | €15,571,979 | +€3.2m | +26.3% |
| Financial debts | 170/4 | €12,332,963 | €15,571,979 | +€3.2m | +26.3% |
| Amounts payable within one year | 42/48 | €2,619 | €3,158 | +€539 | +20.6% |
| Trade debts | 44 | €2,619 | €3,158 | +€539 | +20.6% |
| Suppliers | 440/4 | €2,619 | €3,158 | +€539 | +20.6% |
| Other operating charges | 640/8 | €387 | €1,013 | +€626 | +162% |
| Gross operating margin | 9900 | -€44,697 | -€87,805 | -€43,108 | -96.4% |
| Operating profit (loss) | 9901 | -€45,084 | -€88,818 | -€43,734 | -97.0% |
| Financial income | 75/76B | €26,514 | €1,432,029 | +€1.4m | +5,301% |
| Recurring financial income | 75 | €26,514 | €1,432,029 | +€1.4m | +5,301% |
| Financial charges | 65/66B | €110,200 | €1,525,534 | +€1.4m | +1,284% |
| Recurring financial charges | 65 | €110,200 | €1,525,534 | +€1.4m | +1,284% |
| Profit (loss) for the period before taxes | 9903 | -€128,770 | -€182,323 | -€53,553 | -41.6% |
| Profit (loss) for the period | 9904 | -€128,770 | -€182,323 | -€53,553 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€128,770 | -€182,323 | -€53,553 | -41.6% |
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 19 October 2026 via checked.be.