BCS RENOVATION: 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 RENOVATION
Largest movements
- Receivables within one year +€49,839
up €49,839 (+321%), from €15,527 to €65,367
of which Other amounts receivable: +€28,155
- Cash +€1,546
up €1,546 (+377,005%), from €0 to €1,546
mainly Net result for the year (+€42,300) and Tax, wage and social debts (+€13,171)
- Profit (loss) carried forward +€42,216
up €42,216 (+1,030%), from €4,097 to €46,313
- Tax, wage and social debts +€13,171
up €13,171 (+807%), from €1,631 to €14,803
- Other debts -€3,615
no longer reported in 2023 (was €3,615)
- Trade debts -€855
down €855 (-25.5%), from €3,352 to €2,497
- Purchases and services +€79,318
up €79,318 (+128%), from €62,186 to €141,504
- Gross operating margin +€53,724
up €53,724 (+1,669%), from €3,219 to €56,944
- Taxes +€13,290
up €13,290 (+1,892%), from €703 to €13,992
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,911 | €66,913 | +€51,002 | +321% |
| Formation expenses | 20 | €383 | - | -€383 | |
| Current assets | 29/58 | €15,528 | €66,913 | +€51,385 | +331% |
| Amounts receivable within one year | 40/41 | €15,527 | €65,367 | +€49,839 | +321% |
| Trade receivables | 40 | €14,698 | €36,383 | +€21,684 | +148% |
| Other amounts receivable | 41 | €829 | €28,984 | +€28,155 | +3,397% |
| Cash at bank and in hand | 54/58 | €0 | €1,546 | +€1,546 | +377,005% |
| Total equity and liabilities | 10/49 | €15,911 | €66,913 | +€51,002 | +321% |
| Equity | 10/15 | €7,313 | €49,613 | +€42,300 | +578% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €216 | €300 | +€84 | +39.1% |
| Non-distributable reserves | 130/1 | €216 | €300 | +€84 | +39.1% |
| Legal reserve | 130 | €216 | €300 | +€84 | +39.1% |
| Profit (loss) carried forward | 14 | €4,097 | €46,313 | +€42,216 | +1,030% |
| Amounts payable | 17/49 | €8,598 | €17,300 | +€8,701 | +101% |
| Amounts payable within one year | 42/48 | €8,598 | €17,300 | +€8,701 | +101% |
| Trade debts | 44 | €3,352 | €2,497 | -€855 | -25.5% |
| Suppliers | 440/4 | €3,352 | €2,497 | -€855 | -25.5% |
| Taxes, remuneration and social security | 45 | €1,631 | €14,803 | +€13,171 | +807% |
| Taxes | 450/3 | €1,631 | €14,803 | +€13,171 | +807% |
| Other amounts payable | 47/48 | €3,615 | - | -€3,615 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,186 | €141,504 | +€79,318 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €383 | +€0 | 0.0% |
| Gross operating margin | 9900 | €3,219 | €56,944 | +€53,724 | +1,669% |
| Operating profit (loss) | 9901 | €2,836 | €56,560 | +€53,724 | +1,894% |
| Financial charges | 65/66B | €26 | €268 | +€242 | +941% |
| Recurring financial charges | 65 | €26 | €268 | +€242 | +941% |
| Profit (loss) for the period before taxes | 9903 | €2,810 | €56,292 | +€53,482 | +1,903% |
| Income taxes | 67/77 | €703 | €13,992 | +€13,290 | +1,892% |
| Profit (loss) for the period | 9904 | €2,108 | €42,300 | +€40,193 | +1,907% |
| Profit (loss) for the period to be appropriated | 9905 | €2,108 | €42,300 | +€40,193 | +1,907% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.