BCZ - SERVICES: 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.
BCZ - SERVICES
Largest movements
- Receivables within one year +€38,190
up €38,190 (+44.4%), from €85,931 to €124,121
of which Trade receivables: +€38,190
- Tangible fixed assets -€6,962
down €6,962 (-92.7%), from €7,510 to €548
- Deferred charges and accrued income +€5,546
up €5,546 (+5749.1%), from €96 to €5,643
- Cash +€5,274
new in 2025: €5,274
mainly Net result for the year (+€22,708) and Trade debts (+€19,035)
- Trade debts +€19,035
up €19,035 (+45.4%), from €41,901 to €60,936
- Tax, wage and social debts +€15,318
up €15,318 (+48.4%), from €31,643 to €46,961
of which Taxes: +€16,418
- Profit (loss) carried forward +€14,508
up €14,508, from -€11,459 to €3,048
- Short-term financial debts -€12,553
no longer reported in 2025 (was €12,553)
- Other debts +€5,740
new in 2025: €5,740
- Gross operating margin +€29,446
up €29,446 (+258.7%), from €11,382 to €40,828
- Taxes +€6,665
up €6,665 (+423.5%), from €1,574 to €8,239
- Depreciation -€5,946
down €5,946 (-92.3%), from €6,438 to €493
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.
Cash bridge derived
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 | €93,537 | €135,585 | +€42,048 | +45.0% |
| Fixed assets | 21/28 | €7,510 | €548 | -€6,962 | -92.7% |
| Tangible fixed assets | 22/27 | €7,510 | €548 | -€6,962 | -92.7% |
| Furniture and vehicles | 24 | €7,510 | €548 | -€6,962 | -92.7% |
| Current assets | 29/58 | €86,027 | €135,038 | +€49,010 | +57.0% |
| Amounts receivable within one year | 40/41 | €85,931 | €124,121 | +€38,190 | +44.4% |
| Trade receivables | 40 | €80,175 | €118,365 | +€38,190 | +47.6% |
| Other amounts receivable | 41 | €5,756 | €5,756 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €5,274 | +€5,274 | |
| Deferred charges and accrued income | 490/1 | €96 | €5,643 | +€5,546 | +5749.1% |
| Total equity and liabilities | 10/49 | €93,537 | €135,585 | +€42,048 | +45.0% |
| Equity | 10/15 | €7,441 | €21,948 | +€14,508 | +195.0% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,459 | €3,048 | +€14,508 | |
| Amounts payable | 17/49 | €86,097 | €113,637 | +€27,540 | +32.0% |
| Amounts payable within one year | 42/48 | €86,097 | €113,637 | +€27,540 | +32.0% |
| Financial debts | 43 | €12,553 | - | -€12,553 | |
| Credit institutions | 430/8 | €12,553 | - | -€12,553 | |
| Trade debts | 44 | €41,901 | €60,936 | +€19,035 | +45.4% |
| Suppliers | 440/4 | €41,901 | €60,936 | +€19,035 | +45.4% |
| Taxes, remuneration and social security | 45 | €31,643 | €46,961 | +€15,318 | +48.4% |
| Taxes | 450/3 | €23,843 | €40,261 | +€16,418 | +68.9% |
| Remuneration and social security | 454/9 | €7,800 | €6,700 | -€1,100 | -14.1% |
| Other amounts payable | 47/48 | - | €5,740 | +€5,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,438 | €493 | -€5,946 | -92.3% |
| Other operating charges | 640/8 | €867 | €604 | -€262 | -30.3% |
| Non-recurring operating charges | 66A | - | €6,470 | +€6,470 | |
| Gross operating margin | 9900 | €11,382 | €40,828 | +€29,446 | +258.7% |
| Operating profit (loss) | 9901 | €4,077 | €33,262 | +€29,185 | +715.8% |
| Financial income | 75/76B | €98 | €1 | -€98 | -99.3% |
| Recurring financial income | 75 | €98 | €1 | -€98 | -99.3% |
| Financial charges | 65/66B | €2,153 | €2,316 | +€163 | +7.5% |
| Recurring financial charges | 65 | €2,153 | €2,316 | +€163 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €2,022 | €30,947 | +€28,925 | +1430.3% |
| Income taxes | 67/77 | €1,574 | €8,239 | +€6,665 | +423.5% |
| Profit (loss) for the period | 9904 | €448 | €22,708 | +€22,259 | +4964.6% |
| Profit (loss) for the period to be appropriated | 9905 | €448 | €22,708 | +€22,259 | +4964.6% |
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 10 October 2026 via checked.be.