BIC BELGIUM: 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.
What changed
BIC BELGIUM
NACE 46.499, Wholesale of other household goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €2.1m-€707,923
Equity
€53.4m
2024 · €52.0m+€1.4m
Cash
€327,140
2024 · €279,059+€48,081
Balance sheet total
€59.3m
2024 · €59.4m-€82,271
Largest movements
Assets
- Deferred charges and accrued income -€630,739
down €630,739 (-99.0%), from €637,283 to €6,544
- Receivables within one year +€624,495
up €624,495 (+1.1%), from €58.0m to €58.7m
of which Other amounts receivable: +€1.5m
Equity and liabilities
- Profit (loss) carried forward +€1.4m
up €1.4m (+17.7%), from €8.0m to €9.5m
- Trade debts -€1.3m
down €1.3m (-19.8%), from €6.4m to €5.1m
Income statement
- Financial income -€1.3m
down €1.3m (-51.7%), from €2.4m to €1.2m
- Goods and materials -€1.2m
down €1.2m (-12.3%), from €9.8m to €8.6m
- Taxes -€845,141
down €845,141, from €784,578 to -€60,562
- Staff costs +€587,175
up €587,175 (+26.2%), from €2.2m to €2.8m
- Financial charges -€413,802
down €413,802 (-70.2%), from €589,523 to €175,721
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.
Result 2024
€2.1m
Turnover
-€81,277
Other operating income
-€6,325
Goods and materials
+€1.2m
Services and other goods
-€356,693
Staff costs
-€587,175
Depreciation
-€24,182
Write-downs
+€191,095
Provisions
+€144,496
Other operating charges
-€2,806
Other operating items
-€1.2m
Financial income
-€1.3m
Financial charges
+€413,802
Taxes
+€845,141
Result 2025
€1.4m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€68,081
Investment
-€20,000
Financing
€0
Cash 2024
€279,059
From operations (derived)
+€68,081
Net result for the year
+€1.4m
Depreciation
+€33,916
Receivables after one year
+€110,193
Receivables within one year
-€624,495
Deferred charges and accrued income
+€630,739
Provisions
+€4,697
Trade debts
-€1.3m
Tax, wage and social debts
-€192,165
Accrued charges and deferred income
-€49,134
Investment (derived)
-€20,000
Investment in fixed assets (net)
-€20,000
Cash 2025
€327,140
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,395,279 | €59,313,008 | -€82,271 | -0.1% |
| Fixed assets | 21/28 | €331,305 | €317,389 | -€13,916 | -4.2% |
| Tangible fixed assets | 22/27 | €287,916 | €254,000 | -€33,916 | -11.8% |
| Plant, machinery and equipment | 23 | €21,297 | €11,829 | -€9,468 | -44.5% |
| Furniture and vehicles | 24 | €72,335 | €57,634 | -€14,701 | -20.3% |
| Other tangible fixed assets | 26 | €194,284 | €184,536 | -€9,748 | -5.0% |
| Financial fixed assets | 28 | €43,390 | €63,390 | +€20,000 | +46.1% |
| Affiliated companies | 280/1 | €0 | - | = | |
| Amounts receivable | 281 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €43,390 | €63,390 | +€20,000 | +46.1% |
| Amounts receivable and cash guarantees | 285/8 | €43,390 | €63,390 | +€20,000 | +46.1% |
| Current assets | 29/58 | €59,063,974 | €58,995,619 | -€68,355 | -0.1% |
| Amounts receivable after more than one year | 29 | €110,193 | €0 | -€110,193 | -100% |
| Other amounts receivable | 291 | €110,193 | €0 | -€110,193 | -100% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €58,037,440 | €58,661,935 | +€624,495 | +1.1% |
| Trade receivables | 40 | €3,526,742 | €2,672,407 | -€854,335 | -24.2% |
| Other amounts receivable | 41 | €54,510,697 | €55,989,528 | +€1.5m | +2.7% |
| Cash at bank and in hand | 54/58 | €279,059 | €327,140 | +€48,081 | +17.2% |
| Deferred charges and accrued income | 490/1 | €637,283 | €6,544 | -€630,739 | -99.0% |
| Total equity and liabilities | 10/49 | €59,395,279 | €59,313,008 | -€82,271 | -0.1% |
| Equity | 10/15 | €51,958,069 | €53,377,221 | +€1.4m | +2.7% |
| Contributions | 10/11 | €39,902,087 | €39,902,087 | = | 0.0% |
| Capital | 10 | €39,902,087 | €39,902,087 | = | 0.0% |
| Issued capital | 100 | €39,902,087 | €39,902,087 | = | 0.0% |
| Uncalled capital | 101 | €0 | €0 | = | 0.0% |
| Reserves | 13 | €4,024,914 | €4,024,914 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,003,099 | €4,003,099 | = | 0.0% |
| Legal reserve | 130 | €3,990,209 | €3,990,209 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,890 | €12,890 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,815 | €21,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,031,068 | €9,450,221 | +€1.4m | +17.7% |
| Provisions and deferred taxes | 16 | €301,793 | €306,490 | +€4,697 | +1.6% |
| Provisions for liabilities and charges | 160/5 | €301,793 | €306,490 | +€4,697 | +1.6% |
| Pensions and similar obligations | 160 | €59,193 | €63,890 | +€4,697 | +7.9% |
| Other liabilities and charges | 164/5 | €242,600 | €242,600 | = | 0.0% |
| Amounts payable | 17/49 | €7,135,417 | €5,629,297 | -€1.5m | -21.1% |
| Amounts payable within one year | 42/48 | €7,086,284 | €5,629,297 | -€1.5m | -20.6% |
| Trade debts | 44 | €6,382,808 | €5,117,986 | -€1.3m | -19.8% |
| Suppliers | 440/4 | €6,382,808 | €5,117,986 | -€1.3m | -19.8% |
| Taxes, remuneration and social security | 45 | €703,476 | €511,311 | -€192,165 | -27.3% |
| Taxes | 450/3 | €181,361 | €121,961 | -€59,400 | -32.8% |
| Remuneration and social security | 454/9 | €522,114 | €389,350 | -€132,765 | -25.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €49,134 | €0 | -€49,134 | -100% |
| Operating income | 70/76A | €21,192,361 | €21,104,759 | -€87,602 | -0.4% |
| Turnover | 70 | €21,180,812 | €21,099,535 | -€81,277 | -0.4% |
| Other operating income | 74 | €11,549 | €5,224 | -€6,325 | -54.8% |
| Operating charges | 60/66A | €20,122,290 | €20,745,095 | +€622,805 | +3.1% |
| Goods for resale, raw materials and consumables | 60 | €9,774,287 | €8,569,811 | -€1.2m | -12.3% |
| Purchases | 600/8 | €9,774,287 | €8,569,811 | -€1.2m | -12.3% |
| Services and other goods | 61 | €7,808,684 | €8,165,377 | +€356,693 | +4.6% |
| Remuneration, social security and pensions | 62 | €2,245,076 | €2,832,251 | +€587,175 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,733 | €33,916 | +€24,182 | +248% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €127,977 | -€63,117 | -€191,095 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €149,193 | €4,697 | -€144,496 | -96.9% |
| Other operating charges | 640/8 | €5,908 | €8,714 | +€2,806 | +47.5% |
| Non-recurring operating charges | 66A | €1,430 | €1,193,447 | +€1.2m | +83,333% |
| Operating profit (loss) | 9901 | €1,070,071 | €359,664 | -€710,407 | -66.4% |
| Financial income | 75/76B | €2,431,106 | €1,174,647 | -€1.3m | -51.7% |
| Recurring financial income | 75 | €2,431,106 | €1,174,647 | -€1.3m | -51.7% |
| Income from financial fixed assets | 750 | €2,099,699 | €1,174,647 | -€925,051 | -44.1% |
| Income from current assets | 751 | €318,848 | €0 | -€318,848 | -100% |
| Other financial income | 752/9 | €12,559 | €0 | -€12,559 | -100% |
| Financial charges | 65/66B | €589,523 | €175,721 | -€413,802 | -70.2% |
| Recurring financial charges | 65 | €589,523 | €175,721 | -€413,802 | -70.2% |
| Debt charges | 650 | €117 | €0 | -€117 | -100.0% |
| Other financial charges | 652/9 | €589,406 | €175,721 | -€413,684 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €2,911,654 | €1,358,590 | -€1.6m | -53.3% |
| Income taxes | 67/77 | €784,578 | -€60,562 | -€845,141 | |
| Taxes | 670/3 | €833,075 | €662,705 | -€170,370 | -20.5% |
| Tax adjustments and reversals of tax provisions | 77 | €48,497 | €723,267 | +€674,771 | +1,391% |
| Profit (loss) for the period | 9904 | €2,127,076 | €1,419,153 | -€707,923 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,127,076 | €1,419,153 | -€707,923 | -33.3% |
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 27 October 2026 via checked.be.