BCRB: 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.
BCRB
Largest movements
- Cash +€5,267
up €5,267 (+291%), from €1,809 to €7,076
mainly Net result for the year (+€10,741) and Trade debts (+€3,309)
- Receivables within one year +€1,260
up €1,260 (+13.4%), from €9,423 to €10,684
of which Other amounts receivable: +€1,213
- Tangible fixed assets -€400
down €400 (-64.0%), from €625 to €225
- Reserves +€9,000
new in 2025: €9,000
- Other debts -€7,312
no longer reported in 2025 (was €7,312)
- Trade debts +€3,309
up €3,309 (+268%), from €1,237 to €4,546
- Profit (loss) carried forward +€1,741
up €1,741 (+213%), from €818 to €2,559
- Tax, wage and social debts -€610
no longer reported in 2025 (was €610)
- Gross operating margin +€19,182
up €19,182, from -€5,467 to €13,715
- Taxes -€2,127
no longer reported in 2025 (was €2,127)
- Other operating charges +€1,927
up €1,927 (+826%), from €233 to €2,160
- Financial charges +€262
up €262 (+106%), from €248 to €510
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 | €11,977 | €18,105 | +€6,127 | +51.2% |
| Fixed assets | 21/28 | €745 | €345 | -€400 | -53.7% |
| Tangible fixed assets | 22/27 | €625 | €225 | -€400 | -64.0% |
| Furniture and vehicles | 24 | €625 | €225 | -€400 | -64.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €11,233 | €17,760 | +€6,528 | +58.1% |
| Amounts receivable within one year | 40/41 | €9,423 | €10,684 | +€1,260 | +13.4% |
| Trade receivables | 40 | €8,400 | €8,448 | +€48 | +0.6% |
| Other amounts receivable | 41 | €1,024 | €2,236 | +€1,213 | +118% |
| Cash at bank and in hand | 54/58 | €1,809 | €7,076 | +€5,267 | +291% |
| Total equity and liabilities | 10/49 | €11,977 | €18,105 | +€6,127 | +51.2% |
| Equity | 10/15 | €2,818 | €13,559 | +€10,741 | +381% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €9,000 | +€9,000 | |
| Distributable reserves | 133 | - | €9,000 | +€9,000 | |
| Profit (loss) carried forward | 14 | €818 | €2,559 | +€1,741 | +213% |
| Amounts payable | 17/49 | €9,159 | €4,546 | -€4,613 | -50.4% |
| Amounts payable within one year | 42/48 | €9,159 | €4,546 | -€4,613 | -50.4% |
| Trade debts | 44 | €1,237 | €4,546 | +€3,309 | +268% |
| Suppliers | 440/4 | €1,237 | €4,546 | +€3,309 | +268% |
| Taxes, remuneration and social security | 45 | €610 | - | -€610 | |
| Taxes | 450/3 | €610 | - | -€610 | |
| Other amounts payable | 47/48 | €7,312 | - | -€7,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €233 | €2,160 | +€1,927 | +826% |
| Gross operating margin | 9900 | -€5,467 | €13,715 | +€19,182 | |
| Operating profit (loss) | 9901 | -€6,100 | €11,155 | +€17,255 | |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €248 | €510 | +€262 | +106% |
| Recurring financial charges | 65 | €248 | €510 | +€262 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€6,348 | €10,741 | +€17,089 | |
| Income taxes | 67/77 | €2,127 | - | -€2,127 | |
| Profit (loss) for the period | 9904 | -€8,476 | €10,741 | +€19,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,476 | €10,741 | +€19,217 |
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 20 October 2026 via checked.be.