BCS CONSTRUCTION: 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.
BCS CONSTRUCTION
Largest movements
- Tangible fixed assets +€9,282
up €9,282 (+52.7%), from €17,627 to €26,909
- Receivables within one year +€5,193
up €5,193 (+15.4%), from €33,749 to €38,942
of which Trade receivables: +€2,877
- Cash +€3,828
up €3,828 (+51.4%), from €7,441 to €11,269
mainly Trade debts (+€16,980) and Depreciation (+€15,948)
- Profit (loss) carried forward -€17,921
down €17,921 (-76.2%), from €23,515 to €5,594
- Trade debts +€16,980
up €16,980 (+1757.8%), from €966 to €17,946
- Debts after one year +€12,180
up €12,180 (+59.1%), from €20,597 to €32,777
- Current portion of long-term debt +€7,218
new in 2025: €7,218
- Gross operating margin -€38,567
down €38,567 (-94.7%), from €40,706 to €2,139
- Taxes -€10,933
down €10,933, from €10,283 to -€650
- Depreciation +€9,524
up €9,524 (+148.3%), from €6,424 to €15,948
- Other operating charges +€2,303
up €2,303 (+828.4%), from €278 to €2,581
- Financial charges +€2,092
up €2,092 (+1015.5%), from €206 to €2,298
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 | €58,817 | €77,120 | +€18,303 | +31.1% |
| Fixed assets | 21/28 | €17,627 | €26,909 | +€9,282 | +52.7% |
| Tangible fixed assets | 22/27 | €17,627 | €26,909 | +€9,282 | +52.7% |
| Furniture and vehicles | 24 | €17,627 | €26,909 | +€9,282 | +52.7% |
| Current assets | 29/58 | €41,190 | €50,211 | +€9,021 | +21.9% |
| Amounts receivable within one year | 40/41 | €33,749 | €38,942 | +€5,193 | +15.4% |
| Trade receivables | 40 | €29,264 | €32,141 | +€2,877 | +9.8% |
| Other amounts receivable | 41 | €4,485 | €6,801 | +€2,316 | +51.6% |
| Cash at bank and in hand | 54/58 | €7,441 | €11,269 | +€3,828 | +51.4% |
| Total equity and liabilities | 10/49 | €58,817 | €77,120 | +€18,303 | +31.1% |
| Equity | 10/15 | €26,515 | €8,594 | -€17,921 | -67.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,515 | €5,594 | -€17,921 | -76.2% |
| Amounts payable | 17/49 | €32,302 | €68,526 | +€36,224 | +112.1% |
| Amounts payable after more than one year | 17 | €20,597 | €32,777 | +€12,180 | +59.1% |
| Financial debts | 170/4 | €20,597 | €32,777 | +€12,180 | +59.1% |
| Amounts payable within one year | 42/48 | €11,705 | €35,749 | +€24,044 | +205.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,218 | +€7,218 | |
| Trade debts | 44 | €966 | €17,946 | +€16,980 | +1757.8% |
| Suppliers | 440/4 | €966 | €17,946 | +€16,980 | +1757.8% |
| Taxes, remuneration and social security | 45 | €10,283 | €9,633 | -€650 | -6.3% |
| Taxes | 450/3 | €10,283 | €9,633 | -€650 | -6.3% |
| Other amounts payable | 47/48 | €456 | €952 | +€496 | +108.8% |
| Non-recurring operating income | 76A | - | €7,737 | +€7,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,424 | €15,948 | +€9,524 | +148.3% |
| Other operating charges | 640/8 | €278 | €2,581 | +€2,303 | +828.4% |
| Gross operating margin | 9900 | €40,706 | €2,139 | -€38,567 | -94.7% |
| Operating profit (loss) | 9901 | €34,004 | -€16,390 | -€50,394 | |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €206 | €2,298 | +€2,092 | +1015.5% |
| Recurring financial charges | 65 | €206 | €2,298 | +€2,092 | +1015.5% |
| Profit (loss) for the period before taxes | 9903 | €33,798 | -€18,571 | -€52,369 | |
| Income taxes | 67/77 | €10,283 | -€650 | -€10,933 | |
| Profit (loss) for the period | 9904 | €23,515 | -€17,921 | -€41,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,515 | -€17,921 | -€41,436 |
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 10 October 2026 via checked.be.