BCV CONSTRUCT: 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.
BCV CONSTRUCT
Largest movements
- Receivables within one year -€45,876
down €45,876 (-32.3%), from €142,046 to €96,169
of which Other amounts receivable: -€48,332
- Cash -€8,788
down €8,788 (-83.8%), from €10,487 to €1,699
mainly Other debts (-€60,488) and Tax, wage and social debts (-€14,320)
- Other debts -€60,488
down €60,488 (-97.8%), from €61,828 to €1,340
- Tax, wage and social debts -€14,320
down €14,320 (-76.3%), from €18,759 to €4,439
of which Taxes: -€18,010
- Reserves +€10,332
up €10,332 (+5.6%), from €185,126 to €195,458
- Trade debts +€9,832
up €9,832 (+17.7%), from €55,665 to €65,496
- Financial income -€2,840
down €2,840 (-100%), from €2,840 to €0
- Gross operating margin +€2,577
up €2,577 (+15.9%), from €16,154 to €18,730
- Financial charges -€989
down €989 (-27.4%), from €3,608 to €2,620
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 | €490,195 | €435,899 | -€54,295 | -11.1% |
| Fixed assets | 21/28 | €337,662 | €336,982 | -€680 | -0.2% |
| Tangible fixed assets | 22/27 | €2,617 | €1,937 | -€680 | -26.0% |
| Furniture and vehicles | 24 | €2,617 | €1,937 | -€680 | -26.0% |
| Financial fixed assets | 28 | €335,045 | €335,045 | = | 0.0% |
| Current assets | 29/58 | €152,532 | €98,917 | -€53,615 | -35.2% |
| Amounts receivable within one year | 40/41 | €142,046 | €96,169 | -€45,876 | -32.3% |
| Trade receivables | 40 | €84,500 | €86,955 | +€2,456 | +2.9% |
| Other amounts receivable | 41 | €57,546 | €9,214 | -€48,332 | -84.0% |
| Cash at bank and in hand | 54/58 | €10,487 | €1,699 | -€8,788 | -83.8% |
| Deferred charges and accrued income | 490/1 | - | €1,049 | +€1,049 | |
| Total equity and liabilities | 10/49 | €490,195 | €435,899 | -€54,295 | -11.1% |
| Equity | 10/15 | €353,944 | €364,276 | +€10,332 | +2.9% |
| Contributions | 10/11 | €33,500 | €33,500 | = | 0.0% |
| Reserves | 13 | €185,126 | €195,458 | +€10,332 | +5.6% |
| Distributable reserves | 133 | €185,126 | €195,458 | +€10,332 | +5.6% |
| Profit (loss) carried forward | 14 | €135,318 | €135,318 | = | 0.0% |
| Amounts payable | 17/49 | €136,251 | €71,624 | -€64,627 | -47.4% |
| Amounts payable within one year | 42/48 | €136,251 | €71,275 | -€64,976 | -47.7% |
| Trade debts | 44 | €55,665 | €65,496 | +€9,832 | +17.7% |
| Suppliers | 440/4 | €55,665 | €65,496 | +€9,832 | +17.7% |
| Taxes, remuneration and social security | 45 | €18,759 | €4,439 | -€14,320 | -76.3% |
| Taxes | 450/3 | €18,759 | €748 | -€18,010 | -96.0% |
| Remuneration and social security | 454/9 | - | €3,690 | +€3,690 | |
| Other amounts payable | 47/48 | €61,828 | €1,340 | -€60,488 | -97.8% |
| Accrued charges and deferred income | 492/3 | - | €348 | +€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €680 | €680 | = | 0.0% |
| Other operating charges | 640/8 | - | €157 | +€157 | |
| Gross operating margin | 9900 | €16,154 | €18,730 | +€2,577 | +15.9% |
| Operating profit (loss) | 9901 | €15,474 | €17,894 | +€2,420 | +15.6% |
| Financial income | 75/76B | €2,840 | €0 | -€2,840 | -100% |
| Recurring financial income | 75 | €2,840 | €0 | -€2,840 | -100% |
| Financial charges | 65/66B | €3,608 | €2,620 | -€989 | -27.4% |
| Recurring financial charges | 65 | €3,608 | €2,620 | -€989 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €14,706 | €15,274 | +€568 | +3.9% |
| Income taxes | 67/77 | €4,911 | €4,942 | +€30 | +0.6% |
| Profit (loss) for the period | 9904 | €9,794 | €10,332 | +€538 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,794 | €10,332 | +€538 | +5.5% |
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 15 October 2026 via checked.be.