BCT: 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.
BCT
Largest movements
- Cash -€35,366
down €35,366 (-67.3%), from €52,572 to €17,206
mainly Provisions (-€20,870) and Receivables within one year (-€18,714)
- Receivables within one year +€18,714
up €18,714 (+8.8%), from €212,467 to €231,181
of which Other amounts receivable: +€11,160
- Provisions -€20,870
down €20,870 (-100.0%), from €20,870 to €0
- Profit (loss) carried forward +€10,050
up €10,050 (+5.3%), from €188,523 to €198,572
- Tax, wage and social debts -€5,421
down €5,421 (-18.6%), from €29,213 to €23,792
of which Remuneration and social security: -€3,573
- Gross operating margin -€179,830
down €179,830 (-45.7%), from €393,710 to €213,880
- Staff costs -€144,552
down €144,552 (-40.3%), from €358,623 to €214,071
- Provisions -€20,870
new in 2024: -€20,870
- Taxes -€4,875
down €4,875 (-39.8%), from €12,260 to €7,385
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 | €269,256 | €252,635 | -€16,621 | -6.2% |
| Fixed assets | 21/28 | €4,217 | €4,248 | +€32 | +0.7% |
| Financial fixed assets | 28 | €4,217 | €4,248 | +€32 | +0.7% |
| Current assets | 29/58 | €265,039 | €248,386 | -€16,652 | -6.3% |
| Amounts receivable within one year | 40/41 | €212,467 | €231,181 | +€18,714 | +8.8% |
| Trade receivables | 40 | €207,487 | €215,041 | +€7,554 | +3.6% |
| Other amounts receivable | 41 | €4,980 | €16,140 | +€11,160 | +224.1% |
| Cash at bank and in hand | 54/58 | €52,572 | €17,206 | -€35,366 | -67.3% |
| Total equity and liabilities | 10/49 | €269,256 | €252,635 | -€16,621 | -6.2% |
| Equity | 10/15 | €208,974 | €219,023 | +€10,050 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | €0 | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €1,859 | €0 | -€1,859 | -100.0% |
| Profit (loss) carried forward | 14 | €188,523 | €198,572 | +€10,050 | +5.3% |
| Provisions and deferred taxes | 16 | €20,870 | €0 | -€20,870 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €20,870 | €0 | -€20,870 | -100.0% |
| Other liabilities and charges | 164/5 | €20,870 | €0 | -€20,870 | -100.0% |
| Amounts payable | 17/49 | €39,412 | €33,612 | -€5,800 | -14.7% |
| Amounts payable within one year | 42/48 | €39,412 | €33,612 | -€5,800 | -14.7% |
| Trade debts | 44 | €10,199 | €9,820 | -€379 | -3.7% |
| Suppliers | 440/4 | €10,199 | €9,820 | -€379 | -3.7% |
| Taxes, remuneration and social security | 45 | €29,213 | €23,792 | -€5,421 | -18.6% |
| Taxes | 450/3 | €1,848 | €0 | -€1,848 | -100.0% |
| Remuneration and social security | 454/9 | €27,365 | €23,792 | -€3,573 | -13.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €358,623 | €214,071 | -€144,552 | -40.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€20,870 | -€20,870 | |
| Other operating charges | 640/8 | €446 | €407 | -€39 | -8.7% |
| Gross operating margin | 9900 | €393,710 | €213,880 | -€179,830 | -45.7% |
| Operating profit (loss) | 9901 | €34,641 | €20,272 | -€14,369 | -41.5% |
| Financial income | 75/76B | €20 | €35 | +€15 | +76.1% |
| Recurring financial income | 75 | €20 | €35 | +€15 | +76.1% |
| Financial charges | 65/66B | €5,127 | €2,872 | -€2,254 | -44.0% |
| Recurring financial charges | 65 | €5,127 | €2,872 | -€2,254 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €29,534 | €17,435 | -€12,100 | -41.0% |
| Income taxes | 67/77 | €12,260 | €7,385 | -€4,875 | -39.8% |
| Profit (loss) for the period | 9904 | €17,274 | €10,050 | -€7,225 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,274 | €10,050 | -€7,225 | -41.8% |
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 8 October 2026 via checked.be.