BCNG HOLDING: 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.
BCNG HOLDING
Largest movements
- Receivables within one year -€22,575
down €22,575 (-98.0%), from €23,032 to €458
of which Trade receivables: -€21,135
- Tangible fixed assets -€9,221
down €9,221 (-6.1%), from €150,104 to €140,882
of which Furniture and vehicles: -€33,671
- Debts after one year -€30,481
down €30,481 (-69.4%), from €43,927 to €13,447
- Other debts +€28,921
up €28,921 (+5190.9%), from €557 to €29,478
- Current portion of long-term debt -€17,555
down €17,555 (-34.8%), from €50,504 to €32,949
- Tax, wage and social debts -€11,363
down €11,363 (-51.9%), from €21,894 to €10,531
- Gross operating margin +€21,076
up €21,076 (+39.0%), from €54,007 to €75,083
- Depreciation -€5,215
down €5,215 (-13.3%), from €39,202 to €33,987
- Taxes +€4,718
up €4,718 (+130.0%), from €3,628 to €8,347
- Financial charges -€903
down €903 (-32.0%), from €2,818 to €1,915
- Staff costs -€785
down €785 (-100.0%), from €785 to €0
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 | €451,651 | €421,600 | -€30,052 | -6.7% |
| Fixed assets | 21/28 | €420,104 | €410,882 | -€9,221 | -2.2% |
| Tangible fixed assets | 22/27 | €150,104 | €140,882 | -€9,221 | -6.1% |
| Plant, machinery and equipment | 23 | €34,624 | €77,008 | +€42,384 | +122.4% |
| Furniture and vehicles | 24 | €97,545 | €63,874 | -€33,671 | -34.5% |
| Assets under construction and advance payments | 27 | €17,934 | €0 | -€17,934 | -100.0% |
| Financial fixed assets | 28 | €270,000 | €270,000 | = | 0.0% |
| Current assets | 29/58 | €31,548 | €10,718 | -€20,830 | -66.0% |
| Stocks and contracts in progress | 3 | - | €2,689 | +€2,689 | |
| Stocks | 30/36 | - | €2,689 | +€2,689 | |
| Amounts receivable within one year | 40/41 | €23,032 | €458 | -€22,575 | -98.0% |
| Trade receivables | 40 | €21,593 | €458 | -€21,135 | -97.9% |
| Other amounts receivable | 41 | €1,440 | €0 | -€1,440 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,679 | €4,164 | -€515 | -11.0% |
| Deferred charges and accrued income | 490/1 | €3,836 | €3,407 | -€430 | -11.2% |
| Total equity and liabilities | 10/49 | €451,651 | €421,600 | -€30,052 | -6.7% |
| Equity | 10/15 | €330,844 | €330,844 | = | 0.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €230,056 | €230,056 | = | 0.0% |
| Distributable reserves | 133 | €230,056 | €230,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,788 | €50,788 | = | 0.0% |
| Amounts payable | 17/49 | €120,807 | €90,756 | -€30,052 | -24.9% |
| Amounts payable after more than one year | 17 | €43,927 | €13,447 | -€30,481 | -69.4% |
| Financial debts | 170/4 | €43,927 | €13,447 | -€30,481 | -69.4% |
| Amounts payable within one year | 42/48 | €76,880 | €77,309 | +€429 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €50,504 | €32,949 | -€17,555 | -34.8% |
| Trade debts | 44 | €3,925 | €4,351 | +€426 | +10.8% |
| Suppliers | 440/4 | €3,925 | €4,351 | +€426 | +10.8% |
| Taxes, remuneration and social security | 45 | €21,894 | €10,531 | -€11,363 | -51.9% |
| Taxes | 450/3 | €21,894 | €10,531 | -€11,363 | -51.9% |
| Other amounts payable | 47/48 | €557 | €29,478 | +€28,921 | +5190.9% |
| Remuneration, social security and pensions | 62 | €785 | €0 | -€785 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,202 | €33,987 | -€5,215 | -13.3% |
| Other operating charges | 640/8 | €2,337 | €2,329 | -€8 | -0.4% |
| Gross operating margin | 9900 | €54,007 | €75,083 | +€21,076 | +39.0% |
| Operating profit (loss) | 9901 | €11,683 | €38,767 | +€27,085 | +231.8% |
| Financial income | 75/76B | €109 | €40 | -€69 | -63.2% |
| Recurring financial income | 75 | €109 | €40 | -€69 | -63.2% |
| Financial charges | 65/66B | €2,818 | €1,915 | -€903 | -32.0% |
| Recurring financial charges | 65 | €2,818 | €1,915 | -€903 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €8,974 | €36,892 | +€27,918 | +311.1% |
| Income taxes | 67/77 | €3,628 | €8,347 | +€4,718 | +130.0% |
| Profit (loss) for the period | 9904 | €5,346 | €28,546 | +€23,200 | +434.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,346 | €28,546 | +€23,200 | +434.0% |
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 3 October 2026 via checked.be.