BCN Entreprises: what changed
BCN Entreprises
Largest movements
- Receivables within one year +€30,072
up €30,072 (+65.5%), from €45,920 to €75,992
of which Trade receivables: +€19,261
- Cash +€6,696
up €6,696 (+131%), from €5,110 to €11,806
mainly Trade debts (+€31,697) and Tax, wage and social debts (+€14,408)
- Tangible fixed assets +€6,104
new in 2025: €6,104
- Trade debts +€31,697
up €31,697 (+123%), from €25,865 to €57,562
- Tax, wage and social debts +€14,408
up €14,408 (+369%), from €3,906 to €18,314
of which Remuneration and social security: +€14,317
- Other debts -€7,599
no longer reported in 2025 (was €7,599)
- Profit (loss) carried forward +€4,366
up €4,366 (+39.1%), from €11,160 to €15,526
- Staff costs +€9,457
new in 2025: €9,457
- Gross operating margin +€9,353
up €9,353 (+95.1%), from €9,839 to €19,192
- Financial charges -€951
down €951 (-21.6%), from €4,403 to €3,452
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,030 | €93,902 | +€42,872 | +84.0% |
| Fixed assets | 21/28 | - | €6,104 | +€6,104 | |
| Tangible fixed assets | 22/27 | - | €6,104 | +€6,104 | |
| Furniture and vehicles | 24 | - | €6,104 | +€6,104 | |
| Current assets | 29/58 | €51,030 | €87,798 | +€36,768 | +72.1% |
| Amounts receivable within one year | 40/41 | €45,920 | €75,992 | +€30,072 | +65.5% |
| Trade receivables | 40 | €38,562 | €57,823 | +€19,261 | +49.9% |
| Other amounts receivable | 41 | €7,358 | €18,169 | +€10,811 | +147% |
| Cash at bank and in hand | 54/58 | €5,110 | €11,806 | +€6,696 | +131% |
| Total equity and liabilities | 10/49 | €51,030 | €93,902 | +€42,872 | +84.0% |
| Equity | 10/15 | €13,660 | €18,026 | +€4,366 | +32.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,160 | €15,526 | +€4,366 | +39.1% |
| Amounts payable | 17/49 | €37,370 | €75,876 | +€38,506 | +103% |
| Amounts payable within one year | 42/48 | €37,370 | €75,876 | +€38,506 | +103% |
| Trade debts | 44 | €25,865 | €57,562 | +€31,697 | +123% |
| Suppliers | 440/4 | €25,865 | €57,562 | +€31,697 | +123% |
| Taxes, remuneration and social security | 45 | €3,906 | €18,314 | +€14,408 | +369% |
| Taxes | 450/3 | €1,406 | €1,497 | +€91 | +6.5% |
| Remuneration and social security | 454/9 | €2,500 | €16,817 | +€14,317 | +573% |
| Other amounts payable | 47/48 | €7,599 | - | -€7,599 | |
| Non-recurring operating income | 76A | €1,341 | - | -€1,341 | |
| Remuneration, social security and pensions | 62 | - | €9,457 | +€9,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51 | +€51 | |
| Other operating charges | 640/8 | €444 | €400 | -€44 | -9.9% |
| Gross operating margin | 9900 | €9,839 | €19,192 | +€9,353 | +95.1% |
| Operating profit (loss) | 9901 | €9,395 | €9,284 | -€111 | -1.2% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €4,403 | €3,452 | -€951 | -21.6% |
| Recurring financial charges | 65 | €4,403 | €3,452 | -€951 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €4,992 | €5,863 | +€871 | +17.4% |
| Income taxes | 67/77 | €1,406 | €1,497 | +€91 | +6.5% |
| Profit (loss) for the period | 9904 | €3,586 | €4,366 | +€780 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,586 | €4,366 | +€780 | +21.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.