BCTN Beringen: 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.
BCTN Beringen
Largest movements
- Receivables within one year +€4.8m
up €4.8m (+740%), from €655,020 to €5.5m
of which Other amounts receivable: +€5.0m
- Tangible fixed assets -€229,063
down €229,063 (-22.6%), from €1.0m to €783,647
of which Land and buildings: -€194,479
- Other debts +€4.8m
up €4.8m (+223%), from €2.2m to €7.0m
- Profit (loss) carried forward -€174,380
down €174,380 (-37.9%), from -€460,278 to -€634,658
- Gross operating margin +€345,067
up €345,067, from -€131,934 to €213,133
- Write-downs +€35,000
no longer reported in 2025 (was -€35,000)
- Staff costs +€30,185
up €30,185 (+28.7%), from €105,119 to €135,305
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 | €1,929,364 | €6,577,416 | +€4.6m | +241% |
| Fixed assets | 21/28 | €1,012,709 | €783,647 | -€229,063 | -22.6% |
| Tangible fixed assets | 22/27 | €1,012,709 | €783,647 | -€229,063 | -22.6% |
| Land and buildings | 22 | €803,885 | €609,406 | -€194,479 | -24.2% |
| Plant, machinery and equipment | 23 | €207,893 | €174,240 | -€33,652 | -16.2% |
| Furniture and vehicles | 24 | €931 | - | -€931 | |
| Current assets | 29/58 | €916,655 | €5,793,769 | +€4.9m | +532% |
| Amounts receivable within one year | 40/41 | €655,020 | €5,501,146 | +€4.8m | +740% |
| Trade receivables | 40 | €303,202 | €167,421 | -€135,781 | -44.8% |
| Other amounts receivable | 41 | €351,818 | €5,333,725 | +€5.0m | +1,416% |
| Cash at bank and in hand | 54/58 | €261,635 | €292,623 | +€30,988 | +11.8% |
| Total equity and liabilities | 10/49 | €1,929,364 | €6,577,416 | +€4.6m | +241% |
| Equity | 10/15 | -€392,628 | -€567,008 | -€174,380 | -44.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€460,278 | -€634,658 | -€174,380 | -37.9% |
| Amounts payable | 17/49 | €2,321,992 | €7,144,423 | +€4.8m | +208% |
| Amounts payable within one year | 42/48 | €2,280,975 | €7,082,217 | +€4.8m | +210% |
| Trade debts | 44 | €111,635 | €71,132 | -€40,503 | -36.3% |
| Suppliers | 440/4 | €111,635 | €71,132 | -€40,503 | -36.3% |
| Taxes, remuneration and social security | 45 | €12,834 | €45,360 | +€32,527 | +253% |
| Remuneration and social security | 454/9 | €12,834 | €45,360 | +€32,527 | +253% |
| Other amounts payable | 47/48 | €2,156,506 | €6,965,725 | +€4.8m | +223% |
| Accrued charges and deferred income | 492/3 | €41,017 | €62,207 | +€21,189 | +51.7% |
| Non-recurring operating income | 76A | €60,707 | €141,506 | +€80,799 | +133% |
| Remuneration, social security and pensions | 62 | €105,119 | €135,305 | +€30,185 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,054 | €244,063 | +€8 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€35,000 | - | +€35,000 | |
| Other operating charges | 640/8 | €8,517 | €7,968 | -€549 | -6.4% |
| Gross operating margin | 9900 | -€131,934 | €213,133 | +€345,067 | |
| Operating profit (loss) | 9901 | -€454,624 | -€174,202 | +€280,422 | +61.7% |
| Financial charges | 65/66B | €51 | €178 | +€126 | +246% |
| Recurring financial charges | 65 | €51 | €178 | +€126 | +246% |
| Profit (loss) for the period before taxes | 9903 | -€454,675 | -€174,380 | +€280,295 | +61.6% |
| Profit (loss) for the period | 9904 | -€454,675 | -€174,380 | +€280,295 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€454,675 | -€174,380 | +€280,295 | +61.6% |
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 26 October 2026 via checked.be.