BCPL-Distribution: 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.
BCPL-Distribution
Largest movements
- Stocks and contracts -€698
down €698 (-2.9%), from €24,205 to €23,507
- Receivables within one year -€278
no longer reported in 2025 (was €278)
- Trade debts -€775
no longer reported in 2025 (was €775)
- Tax, wage and social debts -€260
down €260 (-53.7%), from €485 to €225
- Write-downs -€2,052
no longer reported in 2025 (was €2,052)
- Gross operating margin +€808
up €808, from -€512 to €296
- Other operating charges -€357
no longer reported in 2025 (was €357)
- Financial charges -€139
down €139 (-64.5%), from €216 to €77
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.
Derived cash bridge
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 | €24,640 | €23,620 | -€1,020 | -4.1% |
| Current assets | 29/58 | €24,640 | €23,620 | -€1,020 | -4.1% |
| Stocks and contracts in progress | 3 | €24,205 | €23,507 | -€698 | -2.9% |
| Stocks | 30/36 | €24,205 | €23,507 | -€698 | -2.9% |
| Amounts receivable within one year | 40/41 | €278 | - | -€278 | |
| Other amounts receivable | 41 | €278 | - | -€278 | |
| Cash at bank and in hand | 54/58 | €157 | €114 | -€43 | -27.5% |
| Total equity and liabilities | 10/49 | €24,640 | €23,620 | -€1,020 | -4.1% |
| Equity | 10/15 | -€13,797 | -€13,578 | +€219 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €186 | €186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €186 | €186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,583 | -€32,364 | +€219 | +0.7% |
| Amounts payable | 17/49 | €38,437 | €37,199 | -€1,238 | -3.2% |
| Amounts payable within one year | 42/48 | €38,437 | €37,199 | -€1,238 | -3.2% |
| Financial debts | 43 | €117 | - | -€117 | |
| Credit institutions | 430/8 | €117 | - | -€117 | |
| Trade debts | 44 | €775 | - | -€775 | |
| Suppliers | 440/4 | €775 | - | -€775 | |
| Taxes, remuneration and social security | 45 | €485 | €225 | -€260 | -53.7% |
| Taxes | 450/3 | €485 | €225 | -€260 | -53.7% |
| Other amounts payable | 47/48 | €37,060 | €36,974 | -€86 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,052 | - | -€2,052 | |
| Other operating charges | 640/8 | €357 | - | -€357 | |
| Gross operating margin | 9900 | -€512 | €296 | +€808 | |
| Operating profit (loss) | 9901 | -€2,921 | €296 | +€3,217 | |
| Financial charges | 65/66B | €216 | €77 | -€139 | -64.5% |
| Recurring financial charges | 65 | €216 | €77 | -€139 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,137 | €219 | +€3,356 | |
| Profit (loss) for the period | 9904 | -€3,137 | €219 | +€3,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,137 | €219 | +€3,356 |
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 18 October 2026 via checked.be.