BRCT 360°: 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.
BRCT 360°
Largest movements
- Cash +€34,311
up €34,311 (+414.8%), from €8,272 to €42,583
mainly Net result for the year (+€23,706) and Other debts (+€22,032)
- Receivables within one year -€11,080
down €11,080 (-50.8%), from €21,820 to €10,740
of which Trade receivables: -€11,925
- Tangible fixed assets -€1,724
down €1,724 (-50.2%), from €3,433 to €1,709
- Other debts +€22,032
up €22,032 (+107.0%), from €20,584 to €42,617
- Profit (loss) carried forward +€954
no longer reported in 2025 (was -€954)
- Gross operating margin +€28,600
up €28,600 (+606.4%), from €4,716 to €33,316
- Taxes +€6,126
up €6,126 (+832.4%), from €736 to €6,862
- Depreciation -€2,523
down €2,523 (-59.4%), from €4,247 to €1,724
- Financial charges +€800
up €800 (+116.5%), from €687 to €1,487
- Financial income +€486
new in 2025: €486
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 | €34,883 | €56,391 | +€21,508 | +61.7% |
| Fixed assets | 21/28 | €3,433 | €1,709 | -€1,724 | -50.2% |
| Tangible fixed assets | 22/27 | €3,433 | €1,709 | -€1,724 | -50.2% |
| Furniture and vehicles | 24 | €3,433 | €1,709 | -€1,724 | -50.2% |
| Current assets | 29/58 | €31,450 | €54,682 | +€23,232 | +73.9% |
| Amounts receivable within one year | 40/41 | €21,820 | €10,740 | -€11,080 | -50.8% |
| Trade receivables | 40 | €21,000 | €9,075 | -€11,925 | -56.8% |
| Other amounts receivable | 41 | €820 | €1,665 | +€845 | +103.0% |
| Cash at bank and in hand | 54/58 | €8,272 | €42,583 | +€34,311 | +414.8% |
| Deferred charges and accrued income | 490/1 | €1,358 | €1,359 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €34,883 | €56,391 | +€21,508 | +61.7% |
| Equity | 10/15 | €4,146 | €5,100 | +€954 | +23.0% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€954 | - | +€954 | |
| Amounts payable | 17/49 | €30,736 | €51,291 | +€20,555 | +66.9% |
| Amounts payable within one year | 42/48 | €30,736 | €51,291 | +€20,555 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €486 | - | -€486 | |
| Trade debts | 44 | €747 | €212 | -€536 | -71.7% |
| Suppliers | 440/4 | €747 | €212 | -€536 | -71.7% |
| Taxes, remuneration and social security | 45 | €8,919 | €8,463 | -€456 | -5.1% |
| Taxes | 450/3 | €6,569 | €6,113 | -€456 | -6.9% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €20,584 | €42,617 | +€22,032 | +107.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,247 | €1,724 | -€2,523 | -59.4% |
| Other operating charges | 640/8 | - | €24 | +€24 | |
| Gross operating margin | 9900 | €4,716 | €33,316 | +€28,600 | +606.4% |
| Operating profit (loss) | 9901 | €470 | €31,569 | +€31,099 | +6623.4% |
| Financial income | 75/76B | - | €486 | +€486 | |
| Recurring financial income | 75 | - | €486 | +€486 | |
| Financial charges | 65/66B | €687 | €1,487 | +€800 | +116.5% |
| Recurring financial charges | 65 | €687 | €1,487 | +€800 | +116.5% |
| Profit (loss) for the period before taxes | 9903 | -€218 | €30,568 | +€30,785 | |
| Income taxes | 67/77 | €736 | €6,862 | +€6,126 | +832.4% |
| Profit (loss) for the period | 9904 | -€954 | €23,706 | +€24,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€954 | €23,706 | +€24,659 |
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 11 October 2026 via checked.be.