BCM Sensor Technologies: 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 Sensor Technologies
Largest movements
- Receivables within one year +€614,251
up €614,251 (+154.1%), from €398,502 to €1.0m
of which Other amounts receivable: +€576,686
- Cash -€241,429
down €241,429 (-61.0%), from €395,495 to €154,065
mainly Receivables within one year (-€614,251) and Contributions, distributions and other (-€170,000)
- Current investments -€199,347
down €199,347 (-23.9%), from €834,303 to €634,957
- Intangible fixed assets -€49,821
down €49,821 (-41.8%), from €119,320 to €69,499
- Deferred charges and accrued income +€43,405
up €43,405 (+16.4%), from €265,267 to €308,672
- Other debts +€169,244
up €169,244 (+22392.4%), from €756 to €170,000
- Tax, wage and social debts -€84,745
down €84,745 (-29.1%), from €291,435 to €206,689
of which Taxes: -€87,953
- Trade debts +€66,636
up €66,636 (+4.2%), from €1.6m to €1.7m
- Gross operating margin -€228,603
down €228,603 (-33.3%), from €687,344 to €458,741
- Taxes -€124,409
down €124,409 (-76.5%), from €162,553 to €38,144
- Financial charges +€23,255
up €23,255 (+547.6%), from €4,247 to €27,501
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 | €3,517,924 | €3,686,877 | +€168,953 | +4.8% |
| Fixed assets | 21/28 | €121,917 | €72,953 | -€48,964 | -40.2% |
| Intangible fixed assets | 21 | €119,320 | €69,499 | -€49,821 | -41.8% |
| Tangible fixed assets | 22/27 | €2,297 | €3,154 | +€857 | +37.3% |
| Plant, machinery and equipment | 23 | €538 | €366 | -€172 | -31.9% |
| Furniture and vehicles | 24 | €0 | €1,509 | +€1,509 | |
| Other tangible fixed assets | 26 | €1,759 | €1,279 | -€481 | -27.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €3,396,007 | €3,613,925 | +€217,918 | +6.4% |
| Amounts receivable after more than one year | 29 | €1,485,608 | €1,485,608 | = | 0.0% |
| Other amounts receivable | 291 | €1,485,608 | €1,485,608 | = | 0.0% |
| Stocks and contracts in progress | 3 | €16,832 | €17,870 | +€1,038 | +6.2% |
| Stocks | 30/36 | €16,832 | €17,870 | +€1,038 | +6.2% |
| Amounts receivable within one year | 40/41 | €398,502 | €1,012,753 | +€614,251 | +154.1% |
| Trade receivables | 40 | €389,680 | €427,245 | +€37,565 | +9.6% |
| Other amounts receivable | 41 | €8,823 | €585,508 | +€576,686 | +6536.5% |
| Current investments | 50/53 | €834,303 | €634,957 | -€199,347 | -23.9% |
| Cash at bank and in hand | 54/58 | €395,495 | €154,065 | -€241,429 | -61.0% |
| Deferred charges and accrued income | 490/1 | €265,267 | €308,672 | +€43,405 | +16.4% |
| Total equity and liabilities | 10/49 | €3,517,924 | €3,686,877 | +€168,953 | +4.8% |
| Equity | 10/15 | €1,632,673 | €1,650,491 | +€17,819 | +1.1% |
| Contributions | 10/11 | €66,889 | €66,889 | = | 0.0% |
| Reserves | 13 | €1,308,079 | €1,325,889 | +€17,810 | +1.4% |
| Non-distributable reserves | 130/1 | €6,689 | €6,689 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,689 | €6,689 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €1,226,390 | €1,244,200 | +€17,810 | +1.5% |
| Profit (loss) carried forward | 14 | €257,705 | €257,713 | +€9 | 0.0% |
| Amounts payable | 17/49 | €1,885,251 | €2,036,386 | +€151,135 | +8.0% |
| Amounts payable within one year | 42/48 | €1,885,251 | €2,036,386 | +€151,135 | +8.0% |
| Trade debts | 44 | €1,593,061 | €1,659,697 | +€66,636 | +4.2% |
| Suppliers | 440/4 | €1,593,061 | €1,659,697 | +€66,636 | +4.2% |
| Taxes, remuneration and social security | 45 | €291,435 | €206,689 | -€84,745 | -29.1% |
| Taxes | 450/3 | €258,428 | €170,475 | -€87,953 | -34.0% |
| Remuneration and social security | 454/9 | €33,006 | €36,214 | +€3,208 | +9.7% |
| Other amounts payable | 47/48 | €756 | €170,000 | +€169,244 | +22392.4% |
| Remuneration, social security and pensions | 62 | €183,156 | €189,404 | +€6,248 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,479 | €68,306 | +€6,827 | +11.1% |
| Other operating charges | 640/8 | €3,671 | €5,463 | +€1,792 | +48.8% |
| Non-recurring operating charges | 66A | €14,892 | €0 | -€14,892 | -100.0% |
| Gross operating margin | 9900 | €687,344 | €458,741 | -€228,603 | -33.3% |
| Operating profit (loss) | 9901 | €424,146 | €195,568 | -€228,578 | -53.9% |
| Financial income | 75/76B | €55,888 | €57,896 | +€2,008 | +3.6% |
| Recurring financial income | 75 | €55,888 | €57,896 | +€2,008 | +3.6% |
| Financial charges | 65/66B | €4,247 | €27,501 | +€23,255 | +547.6% |
| Recurring financial charges | 65 | €4,247 | €27,501 | +€23,255 | +547.6% |
| Profit (loss) for the period before taxes | 9903 | €475,787 | €225,962 | -€249,825 | -52.5% |
| Income taxes | 67/77 | €162,553 | €38,144 | -€124,409 | -76.5% |
| Profit (loss) for the period | 9904 | €313,234 | €187,819 | -€125,416 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €313,234 | €187,819 | -€125,416 | -40.0% |
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 8 October 2026 via checked.be.