BICOME: 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.
BICOME
Largest movements
- Cash -€151,834
down €151,834 (-81.6%), from €186,176 to €34,342
mainly Current investments (-€140,000) and Net result for the year (-€8,048)
- Current investments +€140,000
new in 2025: €140,000
- Profit (loss) carried forward -€8,048
down €8,048 (-6.0%), from -€134,676 to -€142,724
- Other debts -€2,745
down €2,745 (-45.3%), from €6,064 to €3,319
- Gross operating margin +€13,109
up €13,109 (+63.0%), from -€20,800 to -€7,691
- Other operating charges +€295
new in 2025: €295
- Depreciation +€289
new in 2025: €289
- Financial income -€258
down €258 (-27.1%), from €953 to €695
- Taxes +€223
up €223 (+382%), from €58 to €282
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 | €195,248 | €184,885 | -€10,363 | -5.3% |
| Fixed assets | 21/28 | - | €1,652 | +€1,652 | |
| Tangible fixed assets | 22/27 | - | €1,652 | +€1,652 | |
| Furniture and vehicles | 24 | - | €1,652 | +€1,652 | |
| Current assets | 29/58 | €195,248 | €183,232 | -€12,015 | -6.2% |
| Amounts receivable within one year | 40/41 | €9,072 | €8,384 | -€688 | -7.6% |
| Trade receivables | 40 | €7,493 | €7,493 | = | 0.0% |
| Other amounts receivable | 41 | €1,580 | €892 | -€688 | -43.5% |
| Current investments | 50/53 | - | €140,000 | +€140,000 | |
| Cash at bank and in hand | 54/58 | €186,176 | €34,342 | -€151,834 | -81.6% |
| Deferred charges and accrued income | 490/1 | - | €506 | +€506 | |
| Total equity and liabilities | 10/49 | €195,248 | €184,885 | -€10,363 | -5.3% |
| Equity | 10/15 | €189,184 | €181,136 | -€8,048 | -4.3% |
| Contributions | 10/11 | €10,860 | €10,860 | = | 0.0% |
| Reserves | 13 | €313,000 | €313,000 | = | 0.0% |
| Distributable reserves | 133 | €313,000 | €313,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,676 | -€142,724 | -€8,048 | -6.0% |
| Amounts payable | 17/49 | €6,064 | €3,749 | -€2,315 | -38.2% |
| Amounts payable within one year | 42/48 | €6,064 | €3,749 | -€2,315 | -38.2% |
| Trade debts | 44 | - | €312 | +€312 | |
| Suppliers | 440/4 | - | €312 | +€312 | |
| Taxes, remuneration and social security | 45 | - | €118 | +€118 | |
| Taxes | 450/3 | - | €118 | +€118 | |
| Other amounts payable | 47/48 | €6,064 | €3,319 | -€2,745 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €289 | +€289 | |
| Other operating charges | 640/8 | - | €295 | +€295 | |
| Gross operating margin | 9900 | -€20,800 | -€7,691 | +€13,109 | +63.0% |
| Operating profit (loss) | 9901 | -€20,800 | -€8,275 | +€12,525 | +60.2% |
| Financial income | 75/76B | €953 | €695 | -€258 | -27.1% |
| Recurring financial income | 75 | €953 | €695 | -€258 | -27.1% |
| Financial charges | 65/66B | €166 | €186 | +€20 | +11.9% |
| Recurring financial charges | 65 | €166 | €186 | +€20 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,013 | -€7,766 | +€12,247 | +61.2% |
| Income taxes | 67/77 | €58 | €282 | +€223 | +382% |
| Profit (loss) for the period | 9904 | -€20,071 | -€8,048 | +€12,023 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,071 | -€8,048 | +€12,023 | +59.9% |
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 24 October 2026 via checked.be.