BCS LEGROS: 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 LEGROS
Largest movements
- Receivables within one year +€58,942
up €58,942 (+131%), from €45,028 to €103,969
of which Other amounts receivable: +€43,265
- Cash +€20,601
up €20,601 (+41.8%), from €49,263 to €69,865
mainly Net result for the year (+€102,463) and Tax, wage and social debts (+€49,460)
- Tangible fixed assets -€4,581
down €4,581 (-36.5%), from €12,535 to €7,955
of which Furniture and vehicles: -€3,986
- Profit (loss) carried forward +€102,463
up €102,463 (+2,559%), from €4,004 to €106,467
- Other debts -€78,000
down €78,000 (-100%), from €78,000 to €0
- Tax, wage and social debts +€49,460
up €49,460 (+364%), from €13,586 to €63,046
- Contributions +€6,200
new in 2025: €6,200
- Current portion of long-term debt -€5,948
down €5,948 (-75.0%), from €7,930 to €1,983
- Gross operating margin +€59,512
up €59,512 (+64.9%), from €91,630 to €151,142
- Taxes +€38,113
up €38,113 (+1,788%), from €2,132 to €40,244
- Financial income +€2,105
new in 2025: €2,105
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 | €109,112 | €182,347 | +€73,235 | +67.1% |
| Fixed assets | 21/28 | €12,560 | €7,980 | -€4,581 | -36.5% |
| Tangible fixed assets | 22/27 | €12,535 | €7,955 | -€4,581 | -36.5% |
| Furniture and vehicles | 24 | €8,068 | €4,082 | -€3,986 | -49.4% |
| Other tangible fixed assets | 26 | €4,467 | €3,873 | -€595 | -13.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €96,552 | €174,368 | +€77,815 | +80.6% |
| Amounts receivable within one year | 40/41 | €45,028 | €103,969 | +€58,942 | +131% |
| Trade receivables | 40 | €34,694 | €50,371 | +€15,677 | +45.2% |
| Other amounts receivable | 41 | €10,333 | €53,598 | +€43,265 | +419% |
| Cash at bank and in hand | 54/58 | €49,263 | €69,865 | +€20,601 | +41.8% |
| Deferred charges and accrued income | 490/1 | €2,261 | €534 | -€1,728 | -76.4% |
| Total equity and liabilities | 10/49 | €109,112 | €182,347 | +€73,235 | +67.1% |
| Equity | 10/15 | €4,004 | €114,527 | +€110,523 | +2,760% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €4,004 | €106,467 | +€102,463 | +2,559% |
| Amounts payable | 17/49 | €105,108 | €67,821 | -€37,288 | -35.5% |
| Amounts payable after more than one year | 17 | €1,983 | €0 | -€1,983 | -100% |
| Financial debts | 170/4 | €1,983 | €0 | -€1,983 | -100% |
| Amounts payable within one year | 42/48 | €101,146 | €67,821 | -€33,325 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €7,930 | €1,983 | -€5,948 | -75.0% |
| Trade debts | 44 | €1,630 | €2,792 | +€1,163 | +71.4% |
| Suppliers | 440/4 | €1,630 | €2,792 | +€1,163 | +71.4% |
| Taxes, remuneration and social security | 45 | €13,586 | €63,046 | +€49,460 | +364% |
| Taxes | 450/3 | €13,586 | €63,046 | +€49,460 | +364% |
| Other amounts payable | 47/48 | €78,000 | €0 | -€78,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,980 | €0 | -€1,980 | -100% |
| Remuneration, social security and pensions | 62 | -€185 | €0 | +€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,970 | €9,341 | +€371 | +4.1% |
| Other operating charges | 640/8 | €631 | €687 | +€56 | +8.9% |
| Gross operating margin | 9900 | €91,630 | €151,142 | +€59,512 | +64.9% |
| Operating profit (loss) | 9901 | €82,214 | €141,114 | +€58,900 | +71.6% |
| Financial income | 75/76B | - | €2,105 | +€2,105 | |
| Recurring financial income | 75 | - | €2,105 | +€2,105 | |
| Financial charges | 65/66B | €427 | €511 | +€84 | +19.7% |
| Recurring financial charges | 65 | €427 | €511 | +€84 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €81,787 | €142,707 | +€60,920 | +74.5% |
| Income taxes | 67/77 | €2,132 | €40,244 | +€38,113 | +1,788% |
| Profit (loss) for the period | 9904 | €79,655 | €102,463 | +€22,807 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €79,655 | €102,463 | +€22,807 | +28.6% |
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 17 October 2026 via checked.be.