BCU & CO: 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.
BCU & CO
Largest movements
- Receivables within one year +€72,387
up €72,387 (+57.4%), from €126,099 to €198,486
of which Other amounts receivable: +€72,258
- Receivables after one year -€25,353
down €25,353 (-14.3%), from €177,473 to €152,120
- Tangible fixed assets +€3,954
up €3,954 (+49.6%), from €7,971 to €11,926
of which Assets under construction and advance payments: +€8,600
- Profit (loss) carried forward +€28,481
up €28,481 (+14.9%), from €191,072 to €219,554
- Trade debts +€18,854
up €18,854 (+18.5%), from €101,922 to €120,776
- Purchases and services +€65,324
up €65,324 (+44.6%), from €146,361 to €211,684
- Turnover +€65,131
up €65,131 (+32.6%), from €199,827 to €264,958
- Financial charges +€2,790
up €2,790 (+23.0%), from €12,123 to €14,913
- Financial income +€2,761
up €2,761 (+56.0%), from €4,932 to €7,693
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 | €332,785 | €379,356 | +€46,572 | +14.0% |
| Fixed assets | 21/28 | €8,049 | €12,004 | +€3,954 | +49.1% |
| Tangible fixed assets | 22/27 | €7,971 | €11,926 | +€3,954 | +49.6% |
| Plant, machinery and equipment | 23 | €1,005 | €797 | -€208 | -20.7% |
| Furniture and vehicles | 24 | €6,966 | €2,528 | -€4,438 | -63.7% |
| Assets under construction and advance payments | 27 | - | €8,600 | +€8,600 | |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €324,735 | €367,353 | +€42,617 | +13.1% |
| Amounts receivable after more than one year | 29 | €177,473 | €152,120 | -€25,353 | -14.3% |
| Other amounts receivable | 291 | €177,473 | €152,120 | -€25,353 | -14.3% |
| Amounts receivable within one year | 40/41 | €126,099 | €198,486 | +€72,387 | +57.4% |
| Trade receivables | 40 | €92,628 | €92,757 | +€129 | +0.1% |
| Other amounts receivable | 41 | €33,472 | €105,729 | +€72,258 | +216% |
| Cash at bank and in hand | 54/58 | €19,292 | €16,033 | -€3,259 | -16.9% |
| Deferred charges and accrued income | 490/1 | €1,870 | €713 | -€1,157 | -61.9% |
| Total equity and liabilities | 10/49 | €332,785 | €379,356 | +€46,572 | +14.0% |
| Equity | 10/15 | €217,502 | €245,984 | +€28,481 | +13.1% |
| Contributions | 10/11 | €14,570 | €14,570 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,072 | €219,554 | +€28,481 | +14.9% |
| Amounts payable | 17/49 | €115,282 | €133,373 | +€18,090 | +15.7% |
| Amounts payable within one year | 42/48 | €115,282 | €133,373 | +€18,090 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €1,042 | - | -€1,042 | |
| Trade debts | 44 | €101,922 | €120,776 | +€18,854 | +18.5% |
| Suppliers | 440/4 | €101,922 | €120,776 | +€18,854 | +18.5% |
| Taxes, remuneration and social security | 45 | €12,319 | €12,596 | +€277 | +2.3% |
| Taxes | 450/3 | €12,319 | €12,596 | +€277 | +2.3% |
| Turnover | 70 | €199,827 | €264,958 | +€65,131 | +32.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,361 | €211,684 | +€65,324 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,389 | €4,646 | +€1,257 | +37.1% |
| Other operating charges | 640/8 | - | €330 | +€330 | |
| Gross operating margin | 9900 | €53,466 | €53,274 | -€193 | -0.4% |
| Operating profit (loss) | 9901 | €50,078 | €48,298 | -€1,780 | -3.6% |
| Financial income | 75/76B | €4,932 | €7,693 | +€2,761 | +56.0% |
| Recurring financial income | 75 | €4,932 | €7,693 | +€2,761 | +56.0% |
| Financial charges | 65/66B | €12,123 | €14,913 | +€2,790 | +23.0% |
| Recurring financial charges | 65 | €12,123 | €14,913 | +€2,790 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €42,886 | €41,078 | -€1,809 | -4.2% |
| Income taxes | 67/77 | €12,319 | €12,596 | +€277 | +2.3% |
| Profit (loss) for the period | 9904 | €30,567 | €28,481 | -€2,086 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,567 | €28,481 | -€2,086 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.