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
- Tangible fixed assets -€745
no longer reported in 2025 (was €745)
- Receivables within one year +€595
up €595 (+16.1%), from €3,689 to €4,284
of which Trade receivables: +€2,018
- Other debts +€388
up €388 (+36.2%), from €1,071 to €1,459
- Trade debts -€369
down €369 (-44.5%), from €829 to €460
- Gross operating margin -€1,126
down €1,126 (-54.8%), from €2,056 to €930
- Other operating charges -€325
down €325 (-47.4%), from €686 to €361
- Depreciation -€155
down €155 (-17.2%), from €900 to €745
- Financial income -€46
no longer reported in 2025 (was €46)
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 | €26,695 | €26,493 | -€202 | -0.8% |
| Fixed assets | 21/28 | €745 | - | -€745 | |
| Tangible fixed assets | 22/27 | €745 | - | -€745 | |
| Plant, machinery and equipment | 23 | €745 | - | -€745 | |
| Current assets | 29/58 | €25,950 | €26,493 | +€543 | +2.1% |
| Amounts receivable within one year | 40/41 | €3,689 | €4,284 | +€595 | +16.1% |
| Trade receivables | 40 | €1,990 | €4,008 | +€2,018 | +101.4% |
| Other amounts receivable | 41 | €1,699 | €276 | -€1,423 | -83.8% |
| Cash at bank and in hand | 54/58 | €22,261 | €22,209 | -€52 | -0.2% |
| Total equity and liabilities | 10/49 | €26,695 | €26,493 | -€202 | -0.8% |
| Equity | 10/15 | €24,795 | €24,574 | -€221 | -0.9% |
| Contributions | 10/11 | €9,275 | €9,275 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,665 | €13,444 | -€221 | -1.6% |
| Amounts payable | 17/49 | €1,900 | €1,919 | +€19 | +1.0% |
| Amounts payable within one year | 42/48 | €1,900 | €1,919 | +€19 | +1.0% |
| Trade debts | 44 | €829 | €460 | -€369 | -44.5% |
| Suppliers | 440/4 | €829 | €460 | -€369 | -44.5% |
| Other amounts payable | 47/48 | €1,071 | €1,459 | +€388 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €745 | -€155 | -17.2% |
| Other operating charges | 640/8 | €686 | €361 | -€325 | -47.4% |
| Gross operating margin | 9900 | €2,056 | €930 | -€1,126 | -54.8% |
| Operating profit (loss) | 9901 | €470 | -€176 | -€646 | |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €471 | -€221 | -€692 | |
| Profit (loss) for the period | 9904 | €471 | -€221 | -€692 | |
| Profit (loss) for the period to be appropriated | 9905 | €471 | -€221 | -€692 |
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 4 October 2026 via checked.be.