BCproSc: 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.
BCproSc
Largest movements
- Receivables within one year -€5,394
down €5,394 (-55.8%), from €9,676 to €4,281
- Current investments +€1,100
up €1,100 (+30.6%), from €3,600 to €4,700
- Tangible fixed assets +€338
up €338 (+13.0%), from €2,596 to €2,934
- Reserves +€18,560
new in 2025: €18,560
- Tax, wage and social debts -€16,537
down €16,537 (-58.5%), from €28,267 to €11,731
of which Remuneration and social security: -€15,063
- Other debts -€4,600
down €4,600 (-77.9%), from €5,907 to €1,306
- Trade debts -€2,892
down €2,892 (-41.5%), from €6,965 to €4,073
- Short-term financial debts +€1,443
up €1,443 (+23.9%), from €6,026 to €7,469
- Gross operating margin +€17,760
up €17,760 (+173.4%), from €10,244 to €28,003
- Depreciation +€2,583
up €2,583 (+639.8%), from €404 to €2,987
- Write-downs -€2,386
no longer reported in 2025 (was €2,386)
- Taxes +€1,910
up €1,910 (+821.9%), from €232 to €2,143
- Financial charges -€889
down €889 (-18.3%), from €4,859 to €3,970
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,035 | €12,009 | -€4,026 | -25.1% |
| Fixed assets | 21/28 | €2,596 | €2,934 | +€338 | +13.0% |
| Tangible fixed assets | 22/27 | €2,596 | €2,934 | +€338 | +13.0% |
| Furniture and vehicles | 24 | €2,596 | €2,934 | +€338 | +13.0% |
| Current assets | 29/58 | €13,439 | €9,075 | -€4,364 | -32.5% |
| Amounts receivable within one year | 40/41 | €9,676 | €4,281 | -€5,394 | -55.8% |
| Trade receivables | 40 | €9,676 | €4,281 | -€5,394 | -55.8% |
| Current investments | 50/53 | €3,600 | €4,700 | +€1,100 | +30.6% |
| Deferred charges and accrued income | 490/1 | €164 | €94 | -€70 | -42.6% |
| Total equity and liabilities | 10/49 | €16,035 | €12,009 | -€4,026 | -25.1% |
| Equity | 10/15 | -€31,130 | -€12,570 | +€18,560 | +59.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €18,560 | +€18,560 | |
| Distributable reserves | 133 | - | €18,560 | +€18,560 | |
| Profit (loss) carried forward | 14 | -€33,130 | -€33,130 | = | 0.0% |
| Amounts payable | 17/49 | €47,165 | €24,579 | -€22,586 | -47.9% |
| Amounts payable within one year | 42/48 | €47,165 | €24,579 | -€22,586 | -47.9% |
| Financial debts | 43 | €6,026 | €7,469 | +€1,443 | +23.9% |
| Credit institutions | 430/8 | €6,026 | €7,469 | +€1,443 | +23.9% |
| Trade debts | 44 | €6,965 | €4,073 | -€2,892 | -41.5% |
| Suppliers | 440/4 | €6,965 | €4,073 | -€2,892 | -41.5% |
| Taxes, remuneration and social security | 45 | €28,267 | €11,731 | -€16,537 | -58.5% |
| Taxes | 450/3 | €7,530 | €6,056 | -€1,474 | -19.6% |
| Remuneration and social security | 454/9 | €20,737 | €5,675 | -€15,063 | -72.6% |
| Other amounts payable | 47/48 | €5,907 | €1,306 | -€4,600 | -77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €2,987 | +€2,583 | +639.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,386 | - | -€2,386 | |
| Other operating charges | 640/8 | €471 | €372 | -€98 | -20.9% |
| Gross operating margin | 9900 | €10,244 | €28,003 | +€17,760 | +173.4% |
| Operating profit (loss) | 9901 | €6,983 | €24,644 | +€17,661 | +252.9% |
| Financial income | 75/76B | €94 | €28 | -€65 | -69.7% |
| Recurring financial income | 75 | €94 | €28 | -€65 | -69.7% |
| Financial charges | 65/66B | €4,859 | €3,970 | -€889 | -18.3% |
| Recurring financial charges | 65 | €4,859 | €3,970 | -€889 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €2,218 | €20,703 | +€18,485 | +833.4% |
| Income taxes | 67/77 | €232 | €2,143 | +€1,910 | +821.9% |
| Profit (loss) for the period | 9904 | €1,985 | €18,560 | +€16,575 | +834.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,985 | €18,560 | +€16,575 | +834.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.