BCQ CORP: 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.
BCQ CORP
Largest movements
- Receivables within one year +€10,248
new in 2024: €10,248
of which Other amounts receivable: +€6,991
- Cash +€1,324
up €1,324 (+161.2%), from €822 to €2,146
mainly Trade debts (+€9,181) and Tax, wage and social debts (+€1,896)
- Financial fixed assets +€270
new in 2024: €270
- Tangible fixed assets -€266
down €266 (-50.0%), from €532 to €266
of which Plant, machinery and equipment: -€180
- Trade debts +€9,181
up €9,181 (+216.8%), from €4,235 to €13,416
- Tax, wage and social debts +€1,896
up €1,896 (+121.1%), from €1,565 to €3,461
- Profit (loss) carried forward +€639
up €639 (+5.9%), from -€10,786 to -€10,147
- Other debts -€139
no longer reported in 2024 (was €139)
- Gross operating margin -€5,611
down €5,611 (-71.5%), from €7,842 to €2,231
- Taxes +€497
up €497 (+70.6%), from €704 to €1,201
- Depreciation -€300
down €300 (-53.0%), from €566 to €266
- Other operating charges -€221
down €221 (-65.2%), from €339 to €118
- Financial charges -€181
down €181 (-58.6%), from €309 to €128
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 | €1,353 | €12,930 | +€11,576 | +855.3% |
| Fixed assets | 21/28 | €532 | €536 | +€4 | +0.8% |
| Tangible fixed assets | 22/27 | €532 | €266 | -€266 | -50.0% |
| Plant, machinery and equipment | 23 | €274 | €94 | -€180 | -65.7% |
| Furniture and vehicles | 24 | €258 | €172 | -€86 | -33.3% |
| Financial fixed assets | 28 | - | €270 | +€270 | |
| Current assets | 29/58 | €822 | €12,394 | +€11,572 | +1408.5% |
| Amounts receivable within one year | 40/41 | - | €10,248 | +€10,248 | |
| Trade receivables | 40 | - | €3,257 | +€3,257 | |
| Other amounts receivable | 41 | - | €6,991 | +€6,991 | |
| Cash at bank and in hand | 54/58 | €822 | €2,146 | +€1,324 | +161.2% |
| Total equity and liabilities | 10/49 | €1,353 | €12,930 | +€11,576 | +855.3% |
| Equity | 10/15 | -€4,586 | -€3,947 | +€639 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,786 | -€10,147 | +€639 | +5.9% |
| Amounts payable | 17/49 | €5,939 | €16,877 | +€10,938 | +184.2% |
| Amounts payable within one year | 42/48 | €5,939 | €16,877 | +€10,938 | +184.2% |
| Trade debts | 44 | €4,235 | €13,416 | +€9,181 | +216.8% |
| Suppliers | 440/4 | €4,235 | €13,416 | +€9,181 | +216.8% |
| Taxes, remuneration and social security | 45 | €1,565 | €3,461 | +€1,896 | +121.1% |
| Taxes | 450/3 | €1,565 | €3,461 | +€1,896 | +121.1% |
| Other amounts payable | 47/48 | €139 | - | -€139 | |
| Non-recurring operating income | 76A | €21,629 | - | -€21,629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €266 | -€300 | -53.0% |
| Other operating charges | 640/8 | €339 | €118 | -€221 | -65.2% |
| Gross operating margin | 9900 | €7,842 | €2,231 | -€5,611 | -71.5% |
| Operating profit (loss) | 9901 | €6,937 | €1,847 | -€5,090 | -73.4% |
| Financial income | 75/76B | - | €120 | +€120 | |
| Recurring financial income | 75 | - | €120 | +€120 | |
| Financial charges | 65/66B | €309 | €128 | -€181 | -58.6% |
| Recurring financial charges | 65 | €309 | €128 | -€181 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €6,628 | €1,840 | -€4,789 | -72.2% |
| Income taxes | 67/77 | €704 | €1,201 | +€497 | +70.6% |
| Profit (loss) for the period | 9904 | €5,924 | €639 | -€5,286 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,924 | €639 | -€5,286 | -89.2% |
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 4 October 2026 via checked.be.