BCS MODE: 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 MODE
Largest movements
- Receivables within one year -€4,140
down €4,140 (-67.0%), from €6,181 to €2,041
of which Trade receivables: -€3,727
- Cash -€420
down €420 (-25.7%), from €1,636 to €1,216
mainly Net result for the year (-€2,272) and Other debts (-€1,646)
- Profit (loss) carried forward -€2,272
down €2,272 (-2.6%), from -€88,304 to -€90,576
- Other debts -€1,646
down €1,646 (-2.1%), from €76,879 to €75,233
- Accrued charges and deferred income -€621
no longer reported in 2024 (was €621)
- Gross operating margin -€7,650
down €7,650, from €5,425 to -€2,225
- Turnover -€6,658
down €6,658 (-28.6%), from €23,256 to €16,598
- Depreciation -€3,517
no longer reported in 2024 (was €3,517)
- Purchases and services +€992
up €992 (+5.6%), from €17,831 to €18,823
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 | €7,816 | €3,257 | -€4,559 | -58.3% |
| Current assets | 29/58 | €7,816 | €3,257 | -€4,559 | -58.3% |
| Amounts receivable within one year | 40/41 | €6,181 | €2,041 | -€4,140 | -67.0% |
| Trade receivables | 40 | €3,727 | - | -€3,727 | |
| Other amounts receivable | 41 | €2,453 | €2,041 | -€412 | -16.8% |
| Cash at bank and in hand | 54/58 | €1,636 | €1,216 | -€420 | -25.7% |
| Total equity and liabilities | 10/49 | €7,816 | €3,257 | -€4,559 | -58.3% |
| Equity | 10/15 | -€69,704 | -€71,976 | -€2,272 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,304 | -€90,576 | -€2,272 | -2.6% |
| Amounts payable | 17/49 | €77,520 | €75,233 | -€2,288 | -3.0% |
| Amounts payable after more than one year | 17 | €20 | - | -€20 | |
| Financial debts | 170/4 | €20 | - | -€20 | |
| Amounts payable within one year | 42/48 | €76,879 | €75,233 | -€1,646 | -2.1% |
| Other amounts payable | 47/48 | €76,879 | €75,233 | -€1,646 | -2.1% |
| Accrued charges and deferred income | 492/3 | €621 | - | -€621 | |
| Turnover | 70 | €23,256 | €16,598 | -€6,658 | -28.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,831 | €18,823 | +€992 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | - | -€3,517 | |
| Gross operating margin | 9900 | €5,425 | -€2,225 | -€7,650 | |
| Operating profit (loss) | 9901 | €1,908 | -€2,225 | -€4,133 | |
| Financial charges | 65/66B | €71 | €47 | -€25 | -34.4% |
| Recurring financial charges | 65 | €71 | €47 | -€25 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €1,837 | -€2,272 | -€4,109 | |
| Profit (loss) for the period | 9904 | €1,837 | -€2,272 | -€4,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,837 | -€2,272 | -€4,109 |
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 29 September 2026 via checked.be.