BCPROJECT: 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.
BCPROJECT
Largest movements
- Receivables within one year -€37,770
down €37,770 (-87.0%), from €43,436 to €5,666
- Financial fixed assets -€12,400
no longer reported in 2025 (was €12,400)
- Deferred charges and accrued income -€2,742
no longer reported in 2025 (was €2,742)
- Reserves -€44,737
down €44,737 (-97.2%), from €46,017 to €1,280
of which Distributable reserves: -€44,737
- Other debts -€6,500
no longer reported in 2025 (was €6,500)
- Profit (loss) carried forward -€1,099
new in 2025: -€1,099
- Other operating charges +€32,667
up €32,667 (+4248.7%), from €769 to €33,436
- Financial charges +€12,408
up €12,408 (+29222.1%), from €42 to €12,450
of which Non-recurring financial charges: +€12,400
- Gross operating margin +€244
up €244 (+39.5%), from -€618 to -€374
- Financial income -€119
down €119 (-21.8%), from €543 to €424
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 | €58,717 | €6,380 | -€52,336 | -89.1% |
| Fixed assets | 21/28 | €12,400 | - | -€12,400 | |
| Financial fixed assets | 28 | €12,400 | - | -€12,400 | |
| Current assets | 29/58 | €46,317 | €6,380 | -€39,936 | -86.2% |
| Amounts receivable within one year | 40/41 | €43,436 | €5,666 | -€37,770 | -87.0% |
| Other amounts receivable | 41 | €43,436 | €5,666 | -€37,770 | -87.0% |
| Cash at bank and in hand | 54/58 | €139 | €715 | +€576 | +414.3% |
| Deferred charges and accrued income | 490/1 | €2,742 | - | -€2,742 | |
| Total equity and liabilities | 10/49 | €58,717 | €6,380 | -€52,336 | -89.1% |
| Equity | 10/15 | €52,217 | €6,380 | -€45,836 | -87.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,017 | €1,280 | -€44,737 | -97.2% |
| Non-distributable reserves | 130/1 | €1,280 | €1,280 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,280 | €1,280 | = | 0.0% |
| Distributable reserves | 133 | €44,737 | - | -€44,737 | |
| Profit (loss) carried forward | 14 | - | -€1,099 | -€1,099 | |
| Amounts payable | 17/49 | €6,500 | - | -€6,500 | |
| Amounts payable within one year | 42/48 | €6,500 | - | -€6,500 | |
| Other amounts payable | 47/48 | €6,500 | - | -€6,500 | |
| Other operating charges | 640/8 | €769 | €33,436 | +€32,667 | +4248.7% |
| Gross operating margin | 9900 | -€618 | -€374 | +€244 | +39.5% |
| Operating profit (loss) | 9901 | -€1,387 | -€33,810 | -€32,423 | -2337.6% |
| Financial income | 75/76B | €543 | €424 | -€119 | -21.8% |
| Recurring financial income | 75 | €543 | €424 | -€119 | -21.8% |
| Financial charges | 65/66B | €42 | €12,450 | +€12,408 | +29222.1% |
| Recurring financial charges | 65 | €42 | €50 | +€8 | +18.2% |
| Non-recurring financial charges | 66B | - | €12,400 | +€12,400 | |
| Profit (loss) for the period before taxes | 9903 | -€886 | -€45,836 | -€44,950 | -5070.5% |
| Profit (loss) for the period | 9904 | -€886 | -€45,836 | -€44,950 | -5070.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€886 | -€45,836 | -€44,950 | -5070.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.