BCS: 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.
BCS
Largest movements
- Receivables within one year +€652,149
up €652,149 (+53.9%), from €1.2m to €1.9m
of which Trade receivables: +€731,637
- Trade debts +€584,762
up €584,762 (+50.2%), from €1.2m to €1.7m
- Other debts +€51,499
up €51,499 (+54.4%), from €94,720 to €146,219
- Gross operating margin +€38,081
up €38,081 (+184.0%), from €20,700 to €58,781
- Financial charges +€18,130
up €18,130 (+438.8%), from €4,131 to €22,261
- Staff costs +€15,511
up €15,511 (+109.4%), from €14,177 to €29,689
- Taxes -€1,238
no longer reported in 2024 (was €1,238)
- Depreciation +€917
new in 2024: €917
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 | €1,281,831 | €1,930,215 | +€648,385 | +50.6% |
| Fixed assets | 21/28 | €1,816 | €3,127 | +€1,311 | +72.2% |
| Tangible fixed assets | 22/27 | €1,816 | €3,127 | +€1,311 | +72.2% |
| Furniture and vehicles | 24 | €1,816 | €3,127 | +€1,311 | +72.2% |
| Current assets | 29/58 | €1,280,015 | €1,927,089 | +€647,074 | +50.6% |
| Stocks and contracts in progress | 3 | €52,485 | €52,485 | = | 0.0% |
| Stocks | 30/36 | €52,485 | €52,485 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,209,075 | €1,861,224 | +€652,149 | +53.9% |
| Trade receivables | 40 | €1,029,547 | €1,761,183 | +€731,637 | +71.1% |
| Other amounts receivable | 41 | €179,529 | €100,041 | -€79,488 | -44.3% |
| Cash at bank and in hand | 54/58 | €18,455 | €12,992 | -€5,463 | -29.6% |
| Deferred charges and accrued income | 490/1 | - | €388 | +€388 | |
| Total equity and liabilities | 10/49 | €1,281,831 | €1,930,215 | +€648,385 | +50.6% |
| Equity | 10/15 | €10,644 | €15,603 | +€4,958 | +46.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,444 | €14,403 | +€4,958 | +52.5% |
| Amounts payable | 17/49 | €1,271,186 | €1,914,613 | +€643,426 | +50.6% |
| Amounts payable within one year | 42/48 | €1,271,186 | €1,914,613 | +€643,426 | +50.6% |
| Trade debts | 44 | €1,164,720 | €1,749,482 | +€584,762 | +50.2% |
| Suppliers | 440/4 | €1,164,720 | €1,749,482 | +€584,762 | +50.2% |
| Taxes, remuneration and social security | 45 | €11,747 | €18,912 | +€7,165 | +61.0% |
| Taxes | 450/3 | €11,747 | €14,382 | +€2,635 | +22.4% |
| Remuneration and social security | 454/9 | - | €4,530 | +€4,530 | |
| Other amounts payable | 47/48 | €94,720 | €146,219 | +€51,499 | +54.4% |
| Remuneration, social security and pensions | 62 | €14,177 | €29,689 | +€15,511 | +109.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €917 | +€917 | |
| Other operating charges | 640/8 | €581 | €956 | +€375 | +64.6% |
| Gross operating margin | 9900 | €20,700 | €58,781 | +€38,081 | +184.0% |
| Operating profit (loss) | 9901 | €5,942 | €27,219 | +€21,277 | +358.1% |
| Financial charges | 65/66B | €4,131 | €22,261 | +€18,130 | +438.8% |
| Recurring financial charges | 65 | €4,131 | €22,261 | +€18,130 | +438.8% |
| Profit (loss) for the period before taxes | 9903 | €1,811 | €4,958 | +€3,148 | +173.8% |
| Income taxes | 67/77 | €1,238 | - | -€1,238 | |
| Profit (loss) for the period | 9904 | €573 | €4,958 | +€4,385 | +765.3% |
| Profit (loss) for the period to be appropriated | 9905 | €573 | €4,958 | +€4,385 | +765.3% |
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 7 October 2026 via checked.be.