BCOME: 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.
BCOME
Largest movements
- Cash -€10,024
down €10,024 (-62.8%), from €15,955 to €5,931
mainly Short-term financial debts (-€11,194) and Trade debts (-€2,455)
- Financial fixed assets -€7,051
down €7,051 (-17.1%), from €41,349 to €34,298
- Short-term financial debts -€11,194
down €11,194 (-96.4%), from €11,610 to €416
- Trade debts -€2,455
down €2,455 (-43.8%), from €5,605 to €3,150
- Tax, wage and social debts -€2,125
down €2,125 (-15.2%), from €13,978 to €11,853
of which Remuneration and social security: -€1,121
- Profit (loss) carried forward -€1,606
down €1,606 (-19.4%), from €8,289 to €6,683
- Gross operating margin -€20,767
down €20,767 (-36.2%), from €57,393 to €36,625
- Staff costs -€7,848
down €7,848 (-17.7%), from €44,421 to €36,573
- Taxes -€2,743
down €2,743 (-72.1%), from €3,804 to €1,061
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 | €58,866 | €41,486 | -€17,380 | -29.5% |
| Fixed assets | 21/28 | €41,389 | €34,298 | -€7,091 | -17.1% |
| Tangible fixed assets | 22/27 | €40 | €0 | -€40 | -100.0% |
| Plant, machinery and equipment | 23 | €40 | €0 | -€40 | -100.0% |
| Financial fixed assets | 28 | €41,349 | €34,298 | -€7,051 | -17.1% |
| Current assets | 29/58 | €17,477 | €7,188 | -€10,289 | -58.9% |
| Amounts receivable within one year | 40/41 | €1,060 | €1,154 | +€94 | +8.9% |
| Other amounts receivable | 41 | €1,060 | €1,154 | +€94 | +8.9% |
| Cash at bank and in hand | 54/58 | €15,955 | €5,931 | -€10,024 | -62.8% |
| Deferred charges and accrued income | 490/1 | €462 | €102 | -€359 | -77.8% |
| Total equity and liabilities | 10/49 | €58,866 | €41,486 | -€17,380 | -29.5% |
| Equity | 10/15 | €27,672 | €26,067 | -€1,606 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,184 | €13,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,324 | €11,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,289 | €6,683 | -€1,606 | -19.4% |
| Amounts payable | 17/49 | €31,194 | €15,419 | -€15,775 | -50.6% |
| Amounts payable within one year | 42/48 | €31,194 | €15,419 | -€15,775 | -50.6% |
| Financial debts | 43 | €11,610 | €416 | -€11,194 | -96.4% |
| Credit institutions | 430/8 | €11,610 | €416 | -€11,194 | -96.4% |
| Trade debts | 44 | €5,605 | €3,150 | -€2,455 | -43.8% |
| Suppliers | 440/4 | €5,605 | €3,150 | -€2,455 | -43.8% |
| Taxes, remuneration and social security | 45 | €13,978 | €11,853 | -€2,125 | -15.2% |
| Taxes | 450/3 | €5,817 | €4,813 | -€1,004 | -17.3% |
| Remuneration and social security | 454/9 | €8,161 | €7,040 | -€1,121 | -13.7% |
| Remuneration, social security and pensions | 62 | €44,421 | €36,573 | -€7,848 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €40 | -€263 | -86.9% |
| Other operating charges | 640/8 | €120 | €415 | +€295 | +244.9% |
| Gross operating margin | 9900 | €57,393 | €36,625 | -€20,767 | -36.2% |
| Operating profit (loss) | 9901 | €12,549 | -€402 | -€12,951 | |
| Financial income | 75/76B | - | €158 | +€158 | |
| Recurring financial income | 75 | - | €158 | +€158 | |
| Financial charges | 65/66B | €499 | €300 | -€199 | -39.9% |
| Recurring financial charges | 65 | €499 | €300 | -€199 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €12,050 | -€545 | -€12,594 | |
| Income taxes | 67/77 | €3,804 | €1,061 | -€2,743 | -72.1% |
| Profit (loss) for the period | 9904 | €8,246 | -€1,606 | -€9,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,246 | -€1,606 | -€9,851 |
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 10 October 2026 via checked.be.