BG Compta & Co: what changed
BG Compta & Co
Largest movements
- Cash +€4,618
up €4,618 (+10.0%), from €46,165 to €50,784
mainly Other debts (+€12,009) and Tax, wage and social debts (+€4,377)
- Tangible fixed assets -€2,375
down €2,375 (-39.8%), from €5,975 to €3,599
- Receivables within one year +€2,055
up €2,055 (+37.7%), from €5,452 to €7,507
of which Other amounts receivable: +€1,098
- Other debts +€12,009
up €12,009 (+304%), from €3,954 to €15,964
- Profit (loss) carried forward -€10,084
no longer reported in 2025 (was €10,084)
- Tax, wage and social debts +€4,377
up €4,377 (+102%), from €4,308 to €8,685
of which Taxes: +€6,127
- Debts after one year -€1,834
down €1,834 (-65.9%), from €2,785 to €951
- Gross operating margin -€4,065
down €4,065 (-28.1%), from €14,482 to €10,418
- Taxes -€1,143
down €1,143 (-31.7%), from €3,605 to €2,462
- Financial charges -€251
down €251 (-14.8%), from €1,693 to €1,442
- Financial income -€172
down €172 (-68.9%), from €249 to €77
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,809 | €63,764 | +€3,955 | +6.6% |
| Fixed assets | 21/28 | €5,975 | €3,599 | -€2,375 | -39.8% |
| Tangible fixed assets | 22/27 | €5,975 | €3,599 | -€2,375 | -39.8% |
| Furniture and vehicles | 24 | €5,975 | €3,599 | -€2,375 | -39.8% |
| Current assets | 29/58 | €53,835 | €60,165 | +€6,331 | +11.8% |
| Amounts receivable within one year | 40/41 | €5,452 | €7,507 | +€2,055 | +37.7% |
| Trade receivables | 40 | €4,989 | €5,945 | +€956 | +19.2% |
| Other amounts receivable | 41 | €463 | €1,561 | +€1,098 | +237% |
| Cash at bank and in hand | 54/58 | €46,165 | €50,784 | +€4,618 | +10.0% |
| Deferred charges and accrued income | 490/1 | €2,217 | €1,875 | -€342 | -15.4% |
| Total equity and liabilities | 10/49 | €59,809 | €63,764 | +€3,955 | +6.6% |
| Equity | 10/15 | €45,988 | €35,903 | -€10,084 | -21.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,903 | €34,903 | = | 0.0% |
| Distributable reserves | 133 | €34,903 | €34,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,084 | - | -€10,084 | |
| Amounts payable | 17/49 | €13,822 | €27,861 | +€14,039 | +102% |
| Amounts payable after more than one year | 17 | €2,785 | €951 | -€1,834 | -65.9% |
| Financial debts | 170/4 | €2,785 | €951 | -€1,834 | -65.9% |
| Amounts payable within one year | 42/48 | €10,969 | €26,909 | +€15,940 | +145% |
| Current portion of amounts payable after more than one year | 42 | €1,747 | €1,834 | +€87 | +5.0% |
| Trade debts | 44 | €959 | €426 | -€533 | -55.6% |
| Suppliers | 440/4 | €959 | €426 | -€533 | -55.6% |
| Taxes, remuneration and social security | 45 | €4,308 | €8,685 | +€4,377 | +102% |
| Taxes | 450/3 | €2,558 | €8,685 | +€6,127 | +240% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €3,954 | €15,964 | +€12,009 | +304% |
| Accrued charges and deferred income | 492/3 | €68 | €1 | -€67 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €2,375 | = | 0.0% |
| Other operating charges | 640/8 | €395 | €338 | -€57 | -14.4% |
| Gross operating margin | 9900 | €14,482 | €10,418 | -€4,065 | -28.1% |
| Operating profit (loss) | 9901 | €11,712 | €7,704 | -€4,008 | -34.2% |
| Financial income | 75/76B | €249 | €77 | -€172 | -68.9% |
| Recurring financial income | 75 | €249 | €77 | -€172 | -68.9% |
| Financial charges | 65/66B | €1,693 | €1,442 | -€251 | -14.8% |
| Recurring financial charges | 65 | €1,693 | €1,442 | -€251 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €10,268 | €6,339 | -€3,928 | -38.3% |
| Income taxes | 67/77 | €3,605 | €2,462 | -€1,143 | -31.7% |
| Profit (loss) for the period | 9904 | €6,663 | €3,877 | -€2,785 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,663 | €3,877 | -€2,785 | -41.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.