BICLA: what changed
Two fiscal 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.
BICLA
Largest movements
- Cash +€22,037
up €22,037 (+48.2%), from €45,737 to €67,774
mainly Net result for the year (+€52,673) and Other debts (+€43,220)
- Other debts +€43,220
up €43,220 (+643.0%), from €6,722 to €49,942
- Debts after one year -€26,066
down €26,066 (-24.6%), from €105,830 to €79,763
- Tax, wage and social debts +€4,326
up €4,326 (+173.2%), from €2,497 to €6,823
- Gross operating margin +€18,035
up €18,035 (+60.6%), from €29,776 to €47,811
- Taxes +€10,076
up €10,076 (+129.7%), from €7,768 to €17,845
- Financial income +€10,028
up €10,028 (+66.9%), from €15,000 to €25,028
- Depreciation +€578
new in 2025: €578
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 | €281,819 | €304,780 | +€22,961 | +8.1% |
| Fixed assets | 21/28 | €232,500 | €235,136 | +€2,636 | +1.1% |
| Tangible fixed assets | 22/27 | - | €2,636 | +€2,636 | |
| Plant, machinery and equipment | 23 | - | €2,636 | +€2,636 | |
| Financial fixed assets | 28 | €232,500 | €232,500 | = | 0.0% |
| Current assets | 29/58 | €49,319 | €69,643 | +€20,325 | +41.2% |
| Amounts receivable within one year | 40/41 | €2,105 | €53 | -€2,052 | -97.5% |
| Other amounts receivable | 41 | €2,105 | €53 | -€2,052 | -97.5% |
| Cash at bank and in hand | 54/58 | €45,737 | €67,774 | +€22,037 | +48.2% |
| Deferred charges and accrued income | 490/1 | €1,477 | €1,817 | +€340 | +23.1% |
| Total equity and liabilities | 10/49 | €281,819 | €304,780 | +€22,961 | +8.1% |
| Equity | 10/15 | €140,110 | €141,883 | +€1,773 | +1.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €90,110 | €91,883 | +€1,773 | +2.0% |
| Distributable reserves | 133 | €90,110 | €91,883 | +€1,773 | +2.0% |
| Amounts payable | 17/49 | €141,709 | €162,897 | +€21,188 | +15.0% |
| Amounts payable after more than one year | 17 | €105,830 | €79,763 | -€26,066 | -24.6% |
| Financial debts | 170/4 | €105,830 | €79,763 | -€26,066 | -24.6% |
| Amounts payable within one year | 42/48 | €35,879 | €83,134 | +€47,255 | +131.7% |
| Current portion of amounts payable after more than one year | 42 | €25,810 | €26,066 | +€256 | +1.0% |
| Trade debts | 44 | €850 | €303 | -€548 | -64.4% |
| Suppliers | 440/4 | €850 | €303 | -€548 | -64.4% |
| Taxes, remuneration and social security | 45 | €2,497 | €6,823 | +€4,326 | +173.2% |
| Taxes | 450/3 | €2,497 | €6,823 | +€4,326 | +173.2% |
| Other amounts payable | 47/48 | €6,722 | €49,942 | +€43,220 | +643.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €578 | +€578 | |
| Other operating charges | 640/8 | €313 | €226 | -€87 | -27.9% |
| Gross operating margin | 9900 | €29,776 | €47,811 | +€18,035 | +60.6% |
| Operating profit (loss) | 9901 | €29,463 | €47,007 | +€17,544 | +59.5% |
| Financial income | 75/76B | €15,000 | €25,028 | +€10,028 | +66.9% |
| Recurring financial income | 75 | €15,000 | €25,028 | +€10,028 | +66.9% |
| Financial charges | 65/66B | €1,759 | €1,518 | -€241 | -13.7% |
| Recurring financial charges | 65 | €1,759 | €1,518 | -€241 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €42,704 | €70,517 | +€27,813 | +65.1% |
| Income taxes | 67/77 | €7,768 | €17,845 | +€10,076 | +129.7% |
| Profit (loss) for the period | 9904 | €34,936 | €52,673 | +€17,737 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,936 | €52,673 | +€17,737 | +50.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.