BCN CAPITAL: 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.
What changed
BCN CAPITAL
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€114,998
2024 · €630,529-€515,531
Equity
€612,535
2024 · €497,537+€114,998
Cash
€46,568
2024 · €561+€46,007
Balance sheet total
€5.5m
2024 · €4.3m+€1.2m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+462.7%), from €242,894 to €1.4m
of which Other amounts receivable: +€1.2m
Equity and liabilities
- Other debts +€1.1m
up €1.1m (+1189.6%), from €89,021 to €1.1m
- Profit (loss) carried forward +€114,998
up €114,998 (+24.0%), from €478,937 to €593,935
Income statement
- Financial income -€558,387
down €558,387 (-90.0%), from €620,510 to €62,122
of which Financial income: -€566,345
- Gross operating margin +€41,861
up €41,861 (+19.5%), from €214,332 to €256,193
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.
Result 2024
€630,529
Gross operating margin
+€41,861
Depreciation
-€487
Other operating charges
-€8
Financial income
-€558,387
Financial charges
+€1,689
Taxes
-€199
Result 2025
€114,998
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.
From operations
+€52,995
Investment
-€6,988
Financing
€0
Cash 2024
€561
From operations (derived)
+€52,995
Net result for the year
+€114,998
Depreciation
+€1,720
Receivables within one year
-€1.1m
Deferred charges and accrued income
+€6,867
Provisions
-€7,958
Trade debts
-€8,979
Tax, wage and social debts
+€11,357
Other debts
+€1.1m
Accrued charges and deferred income
-€75
Investment (derived)
-€6,988
Investment in fixed assets (net)
-€6,988
Cash 2025
€46,568
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,340,907 | €5,509,280 | +€1.2m | +26.9% |
| Fixed assets | 21/28 | €4,072,263 | €4,077,531 | +€5,267 | +0.1% |
| Tangible fixed assets | 22/27 | €33,802 | €39,070 | +€5,267 | +15.6% |
| Furniture and vehicles | 24 | €33,802 | €39,070 | +€5,267 | +15.6% |
| Financial fixed assets | 28 | €4,038,461 | €4,038,461 | = | 0.0% |
| Current assets | 29/58 | €268,644 | €1,431,749 | +€1.2m | +433.0% |
| Amounts receivable within one year | 40/41 | €242,894 | €1,366,859 | +€1.1m | +462.7% |
| Trade receivables | 40 | €26,500 | €0 | -€26,500 | -100.0% |
| Other amounts receivable | 41 | €216,394 | €1,366,859 | +€1.2m | +531.7% |
| Cash at bank and in hand | 54/58 | €561 | €46,568 | +€46,007 | +8197.7% |
| Deferred charges and accrued income | 490/1 | €25,189 | €18,322 | -€6,867 | -27.3% |
| Total equity and liabilities | 10/49 | €4,340,907 | €5,509,280 | +€1.2m | +26.9% |
| Equity | 10/15 | €497,537 | €612,535 | +€114,998 | +23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €478,937 | €593,935 | +€114,998 | +24.0% |
| Provisions and deferred taxes | 16 | €1,000,000 | €992,042 | -€7,958 | -0.8% |
| Provisions for liabilities and charges | 160/5 | €1,000,000 | €992,042 | -€7,958 | -0.8% |
| Other liabilities and charges | 164/5 | €1,000,000 | €992,042 | -€7,958 | -0.8% |
| Amounts payable | 17/49 | €2,843,370 | €3,904,703 | +€1.1m | +37.3% |
| Amounts payable after more than one year | 17 | €2,722,257 | €2,722,257 | = | 0.0% |
| Financial debts | 170/4 | €2,722,257 | €2,722,257 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,446 | €1,171,854 | +€1.1m | +961.0% |
| Trade debts | 44 | €10,992 | €2,013 | -€8,979 | -81.7% |
| Suppliers | 440/4 | €8,741 | €2,013 | -€6,728 | -77.0% |
| Bills of exchange payable | 441 | €2,250 | - | -€2,250 | |
| Taxes, remuneration and social security | 45 | €10,433 | €21,790 | +€11,357 | +108.9% |
| Taxes | 450/3 | €10,433 | €21,790 | +€11,357 | +108.9% |
| Other amounts payable | 47/48 | €89,021 | €1,148,051 | +€1.1m | +1189.6% |
| Accrued charges and deferred income | 492/3 | €10,668 | €10,593 | -€75 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,720 | +€487 | +39.4% |
| Other operating charges | 640/8 | €1,522 | €1,530 | +€8 | +0.5% |
| Gross operating margin | 9900 | €214,332 | €256,193 | +€41,861 | +19.5% |
| Operating profit (loss) | 9901 | €211,577 | €252,943 | +€41,366 | +19.6% |
| Financial income | 75/76B | €620,510 | €62,122 | -€558,387 | -90.0% |
| Recurring financial income | 75 | €620,510 | €54,164 | -€566,345 | -91.3% |
| Non-recurring financial income | 76B | - | €7,958 | +€7,958 | |
| Financial charges | 65/66B | €201,088 | €199,399 | -€1,689 | -0.8% |
| Recurring financial charges | 65 | €201,088 | €199,399 | -€1,689 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €630,998 | €115,666 | -€515,332 | -81.7% |
| Income taxes | 67/77 | €469 | €668 | +€199 | +42.4% |
| Profit (loss) for the period | 9904 | €630,529 | €114,998 | -€515,531 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €630,529 | €114,998 | -€515,531 | -81.8% |
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 4 October 2026 via checked.be.