BCM-SERVICES: 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-SERVICES
Largest movements
- Cash -€18,513
down €18,513 (-53.5%), from €34,576 to €16,063
mainly Contributions, distributions and other (-€139,876) and Receivables within one year (-€10,628)
- Tangible fixed assets -€13,299
down €13,299 (-30.4%), from €43,747 to €30,447
of which Furniture and vehicles: -€12,825
- Receivables within one year +€10,628
up €10,628 (+30.8%), from €34,557 to €45,185
- Reserves -€46,643
down €46,643 (-100.0%), from €46,643 to €0
- Other debts +€23,899
up €23,899 (+42.2%), from €56,641 to €80,540
- Contributions -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Trade debts +€3,835
up €3,835 (+2664.4%), from €144 to €3,979
- Tax, wage and social debts +€2,815
up €2,815 (+23.0%), from €12,240 to €15,056
- Gross operating margin +€44,711
up €44,711 (+51.3%), from €87,098 to €131,809
- Taxes +€9,763
up €9,763 (+62.2%), from €15,699 to €25,462
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 | €120,877 | €99,750 | -€21,127 | -17.5% |
| Fixed assets | 21/28 | €46,957 | €33,297 | -€13,659 | -29.1% |
| Tangible fixed assets | 22/27 | €43,747 | €30,447 | -€13,299 | -30.4% |
| Furniture and vehicles | 24 | €39,891 | €27,066 | -€12,825 | -32.2% |
| Other tangible fixed assets | 26 | €3,855 | €3,381 | -€474 | -12.3% |
| Financial fixed assets | 28 | €3,210 | €2,850 | -€360 | -11.2% |
| Current assets | 29/58 | €73,920 | €66,452 | -€7,468 | -10.1% |
| Amounts receivable within one year | 40/41 | €34,557 | €45,185 | +€10,628 | +30.8% |
| Trade receivables | 40 | €34,557 | €45,185 | +€10,628 | +30.8% |
| Cash at bank and in hand | 54/58 | €34,576 | €16,063 | -€18,513 | -53.5% |
| Deferred charges and accrued income | 490/1 | €4,787 | €5,204 | +€417 | +8.7% |
| Total equity and liabilities | 10/49 | €120,877 | €99,750 | -€21,127 | -17.5% |
| Equity | 10/15 | €51,643 | €0 | -€51,643 | -100.0% |
| Contributions | 10/11 | €5,000 | €0 | -€5,000 | -100.0% |
| Reserves | 13 | €46,643 | €0 | -€46,643 | -100.0% |
| Distributable reserves | 133 | €46,643 | €0 | -€46,643 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,234 | €99,750 | +€30,515 | +44.1% |
| Amounts payable within one year | 42/48 | €69,025 | €99,576 | +€30,550 | +44.3% |
| Trade debts | 44 | €144 | €3,979 | +€3,835 | +2664.4% |
| Suppliers | 440/4 | €144 | €3,979 | +€3,835 | +2664.4% |
| Taxes, remuneration and social security | 45 | €12,240 | €15,056 | +€2,815 | +23.0% |
| Taxes | 450/3 | €12,240 | €15,056 | +€2,815 | +23.0% |
| Other amounts payable | 47/48 | €56,641 | €80,540 | +€23,899 | +42.2% |
| Accrued charges and deferred income | 492/3 | €209 | €174 | -€35 | -16.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,663 | €16,853 | +€1,191 | +7.6% |
| Other operating charges | 640/8 | €1,346 | €1,334 | -€12 | -0.9% |
| Gross operating margin | 9900 | €87,098 | €131,809 | +€44,711 | +51.3% |
| Operating profit (loss) | 9901 | €70,090 | €113,622 | +€43,532 | +62.1% |
| Financial income | 75/76B | €103 | €179 | +€76 | +73.3% |
| Recurring financial income | 75 | €103 | €179 | +€76 | +73.3% |
| Financial charges | 65/66B | €140 | €105 | -€35 | -25.0% |
| Recurring financial charges | 65 | €140 | €105 | -€35 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €70,053 | €113,696 | +€43,643 | +62.3% |
| Income taxes | 67/77 | €15,699 | €25,462 | +€9,763 | +62.2% |
| Profit (loss) for the period | 9904 | €54,354 | €88,234 | +€33,880 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,354 | €88,234 | +€33,880 | +62.3% |
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 12 October 2026 via checked.be.