BCP INDUSTRY: 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.
What changed
BCP INDUSTRY
NACE 46.851, Wholesale of industrial chemicals
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€39,712
2024 · €37,834+€1,878
Equity
€576,135
2024 · €536,423+€39,712
Cash
€29,396
2024 · €31,737-€2,341
Balance sheet total
€1.5m
2024 · €1.5m+€34,906
Largest movements
Assets
- Receivables within one year +€91,678
up €91,678 (+23.2%), from €395,627 to €487,305
of which Other amounts receivable: +€95,750
- Tangible fixed assets -€74,194
down €74,194 (-11.4%), from €652,734 to €578,540
- Stocks and contracts +€30,200
up €30,200 (+8.0%), from €376,847 to €407,047
Equity and liabilities
- Trade debts +€52,180
up €52,180 (+15.9%), from €327,522 to €379,701
- Debts after one year -€40,961
down €40,961 (-10.5%), from €391,532 to €350,571
- Reserves +€39,712
up €39,712 (+7.7%), from €517,831 to €557,543
of which Distributable reserves: +€39,712
Income statement
- Gross operating margin -€14,721
down €14,721 (-5.3%), from €277,771 to €263,050
- Staff costs -€5,862
down €5,862 (-5.6%), from €104,700 to €98,838
- Taxes -€5,626
down €5,626 (-32.7%), from €17,204 to €11,579
- Write-downs -€3,725
down €3,725, from €36 to -€3,689
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
€37,834
Gross operating margin
-€14,721
Staff costs
+€5,862
Depreciation
-€1,030
Write-downs
+€3,725
Other operating charges
+€2,658
Financial income
-€1,223
Financial charges
+€981
Taxes
+€5,626
Result 2025
€39,712
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
+€47,951
Investment
-€3,877
Financing
-€46,415
Cash 2024
€31,737
From operations (derived)
+€47,951
Net result for the year
+€39,712
Depreciation
+€81,196
Stocks and contracts
-€30,200
Receivables within one year
-€91,678
Deferred charges and accrued income
+€7,312
Trade debts
+€52,180
Tax, wage and social debts
-€10,518
Accrued charges and deferred income
-€52
Investment (derived)
-€3,877
Investment in fixed assets (net)
-€3,877
Financing
-€46,415
Debts after one year
-€40,961
Current portion of long-term debt
-€7,082
Short-term financial debts
+€1,628
Cash 2025
€29,396
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,478,209 | €1,513,115 | +€34,906 | +2.4% |
| Fixed assets | 21/28 | €663,104 | €585,784 | -€77,320 | -11.7% |
| Intangible fixed assets | 21 | €9,195 | €6,070 | -€3,126 | -34.0% |
| Tangible fixed assets | 22/27 | €652,734 | €578,540 | -€74,194 | -11.4% |
| Land and buildings | 22 | €444,894 | €414,741 | -€30,154 | -6.8% |
| Plant, machinery and equipment | 23 | €21,165 | €12,478 | -€8,688 | -41.0% |
| Furniture and vehicles | 24 | €18,708 | €7,783 | -€10,925 | -58.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €167,966 | €143,539 | -€24,427 | -14.5% |
| Financial fixed assets | 28 | €1,174 | €1,174 | = | 0.0% |
| Current assets | 29/58 | €815,105 | €927,330 | +€112,225 | +13.8% |
| Stocks and contracts in progress | 3 | €376,847 | €407,047 | +€30,200 | +8.0% |
| Stocks | 30/36 | €376,847 | €407,047 | +€30,200 | +8.0% |
| Amounts receivable within one year | 40/41 | €395,627 | €487,305 | +€91,678 | +23.2% |
| Trade receivables | 40 | €375,499 | €371,426 | -€4,072 | -1.1% |
| Other amounts receivable | 41 | €20,128 | €115,879 | +€95,750 | +475.7% |
| Cash at bank and in hand | 54/58 | €31,737 | €29,396 | -€2,341 | -7.4% |
| Deferred charges and accrued income | 490/1 | €10,895 | €3,583 | -€7,312 | -67.1% |
| Total equity and liabilities | 10/49 | €1,478,209 | €1,513,115 | +€34,906 | +2.4% |
| Equity | 10/15 | €536,423 | €576,135 | +€39,712 | +7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €517,831 | €557,543 | +€39,712 | +7.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €515,972 | €555,683 | +€39,712 | +7.7% |
| Provisions and deferred taxes | 16 | €17,500 | €17,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,500 | €17,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €17,500 | €17,500 | = | 0.0% |
| Amounts payable | 17/49 | €924,286 | €919,480 | -€4,806 | -0.5% |
| Amounts payable after more than one year | 17 | €391,532 | €350,571 | -€40,961 | -10.5% |
| Financial debts | 170/4 | €391,532 | €350,571 | -€40,961 | -10.5% |
| Amounts payable within one year | 42/48 | €532,702 | €568,909 | +€36,207 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €173,043 | €165,961 | -€7,082 | -4.1% |
| Financial debts | 43 | - | €1,628 | +€1,628 | |
| Other loans | 439 | - | €1,628 | +€1,628 | |
| Trade debts | 44 | €327,522 | €379,701 | +€52,180 | +15.9% |
| Suppliers | 440/4 | €327,522 | €379,701 | +€52,180 | +15.9% |
| Taxes, remuneration and social security | 45 | €30,610 | €20,092 | -€10,518 | -34.4% |
| Taxes | 450/3 | €19,162 | €6,579 | -€12,583 | -65.7% |
| Remuneration and social security | 454/9 | €11,449 | €13,513 | +€2,065 | +18.0% |
| Other amounts payable | 47/48 | €1,527 | €1,527 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €52 | €0 | -€52 | -100.0% |
| Non-recurring operating income | 76A | €17,812 | €4,629 | -€13,183 | -74.0% |
| Remuneration, social security and pensions | 62 | €104,700 | €98,838 | -€5,862 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,167 | €81,196 | +€1,030 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36 | -€3,689 | -€3,725 | |
| Other operating charges | 640/8 | €10,763 | €8,105 | -€2,658 | -24.7% |
| Gross operating margin | 9900 | €277,771 | €263,050 | -€14,721 | -5.3% |
| Operating profit (loss) | 9901 | €82,105 | €78,599 | -€3,506 | -4.3% |
| Financial income | 75/76B | €1,980 | €757 | -€1,223 | -61.8% |
| Recurring financial income | 75 | €1,980 | €757 | -€1,223 | -61.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €29,046 | €28,065 | -€981 | -3.4% |
| Recurring financial charges | 65 | €29,046 | €28,065 | -€981 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €55,038 | €51,291 | -€3,748 | -6.8% |
| Income taxes | 67/77 | €17,204 | €11,579 | -€5,626 | -32.7% |
| Profit (loss) for the period | 9904 | €37,834 | €39,712 | +€1,878 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,834 | €39,712 | +€1,878 | +5.0% |
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 12 October 2026 via checked.be.