BCP+: 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.
BCP+
Largest movements
- Stocks and contracts +€33,105
up €33,105 (+31.5%), from €105,177 to €138,282
- Cash +€12,375
up €12,375 (+852.0%), from €1,452 to €13,827
mainly Trade debts (+€95,131) and Depreciation (+€12,940)
- Tangible fixed assets -€9,009
down €9,009 (-22.4%), from €40,197 to €31,188
of which Leasing and similar rights: -€11,400
- Trade debts +€95,131
up €95,131 (+143.3%), from €66,368 to €161,499
- Other debts -€31,053
no longer reported in 2024 (was €31,053)
- Tax, wage and social debts -€9,913
down €9,913 (-18.1%), from €54,635 to €44,722
of which Taxes: -€8,777
- Debts after one year -€7,922
down €7,922 (-77.7%), from €10,202 to €2,280
- Current portion of long-term debt -€7,622
down €7,622 (-49.0%), from €15,544 to €7,922
- Other operating charges -€11,057
down €11,057 (-22.7%), from €48,794 to €37,737
- Staff costs +€5,581
up €5,581 (+29.9%), from €18,691 to €24,272
- Financial charges +€2,252
up €2,252 (+60.5%), from €3,722 to €5,974
- Depreciation +€1,540
up €1,540 (+13.5%), from €11,400 to €12,940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,694 | €275,604 | +€37,910 | +15.9% |
| Fixed assets | 21/28 | €40,347 | €31,338 | -€9,009 | -22.3% |
| Tangible fixed assets | 22/27 | €40,197 | €31,188 | -€9,009 | -22.4% |
| Plant, machinery and equipment | 23 | - | €2,391 | +€2,391 | |
| Leasing and similar rights | 25 | €40,197 | €28,797 | -€11,400 | -28.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €197,347 | €244,266 | +€46,919 | +23.8% |
| Stocks and contracts in progress | 3 | €105,177 | €138,282 | +€33,105 | +31.5% |
| Stocks | 30/36 | €105,177 | €138,282 | +€33,105 | +31.5% |
| Amounts receivable within one year | 40/41 | €88,105 | €90,528 | +€2,424 | +2.8% |
| Trade receivables | 40 | €80,637 | €85,381 | +€4,743 | +5.9% |
| Other amounts receivable | 41 | €7,467 | €5,148 | -€2,320 | -31.1% |
| Cash at bank and in hand | 54/58 | €1,452 | €13,827 | +€12,375 | +852.0% |
| Deferred charges and accrued income | 490/1 | €2,614 | €1,629 | -€985 | -37.7% |
| Total equity and liabilities | 10/49 | €237,694 | €275,604 | +€37,910 | +15.9% |
| Equity | 10/15 | €27,575 | €34,181 | +€6,605 | +24.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,575 | €24,181 | +€6,605 | +37.6% |
| Amounts payable | 17/49 | €210,119 | €241,423 | +€31,304 | +14.9% |
| Amounts payable after more than one year | 17 | €10,202 | €2,280 | -€7,922 | -77.7% |
| Financial debts | 170/4 | €10,202 | €2,280 | -€7,922 | -77.7% |
| Amounts payable within one year | 42/48 | €199,916 | €239,143 | +€39,227 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €15,544 | €7,922 | -€7,622 | -49.0% |
| Financial debts | 43 | €32,315 | €25,000 | -€7,315 | -22.6% |
| Credit institutions | 430/8 | €32,315 | €25,000 | -€7,315 | -22.6% |
| Trade debts | 44 | €66,368 | €161,499 | +€95,131 | +143.3% |
| Suppliers | 440/4 | €66,368 | €161,499 | +€95,131 | +143.3% |
| Taxes, remuneration and social security | 45 | €54,635 | €44,722 | -€9,913 | -18.1% |
| Taxes | 450/3 | €49,202 | €40,424 | -€8,777 | -17.8% |
| Remuneration and social security | 454/9 | €5,434 | €4,298 | -€1,136 | -20.9% |
| Other amounts payable | 47/48 | €31,053 | - | -€31,053 | |
| Remuneration, social security and pensions | 62 | €18,691 | €24,272 | +€5,581 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,400 | €12,940 | +€1,540 | +13.5% |
| Other operating charges | 640/8 | €48,794 | €37,737 | -€11,057 | -22.7% |
| Gross operating margin | 9900 | €97,232 | €97,512 | +€280 | +0.3% |
| Operating profit (loss) | 9901 | €18,347 | €22,563 | +€4,216 | +23.0% |
| Financial income | 75/76B | €77 | €61 | -€15 | -20.0% |
| Recurring financial income | 75 | €77 | €61 | -€15 | -20.0% |
| Financial charges | 65/66B | €3,722 | €5,974 | +€2,252 | +60.5% |
| Recurring financial charges | 65 | €3,722 | €5,974 | +€2,252 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €14,701 | €16,650 | +€1,949 | +13.3% |
| Income taxes | 67/77 | €10,204 | €10,045 | -€159 | -1.6% |
| Profit (loss) for the period | 9904 | €4,497 | €6,605 | +€2,108 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,497 | €6,605 | +€2,108 | +46.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.