BSCV: 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.
BSCV
Largest movements
- Cash -€15,612
down €15,612 (-72.9%), from €21,414 to €5,802
mainly Stocks and contracts (-€14,883) and Receivables within one year (-€10,452)
- Stocks and contracts +€14,883
new in 2025: €14,883
- Receivables within one year +€10,452
up €10,452 (+21.1%), from €49,625 to €60,077
of which Other amounts receivable: +€25,053
- Trade debts +€11,417
up €11,417 (+482%), from €2,367 to €13,784
- Profit (loss) carried forward -€1,848
down €1,848 (-7.6%), from -€24,446 to -€26,295
- Financial charges -€4,541
down €4,541 (-97.1%), from €4,676 to €135
- Gross operating margin -€3,765
down €3,765, from €2,974 to -€792
- Other operating charges +€517
up €517 (+414%), from €125 to €641
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 | €73,099 | €82,692 | +€9,592 | +13.1% |
| Current assets | 29/58 | €73,099 | €82,692 | +€9,592 | +13.1% |
| Stocks and contracts in progress | 3 | - | €14,883 | +€14,883 | |
| Contracts in progress | 37 | - | €14,883 | +€14,883 | |
| Amounts receivable within one year | 40/41 | €49,625 | €60,077 | +€10,452 | +21.1% |
| Trade receivables | 40 | €31,411 | €16,810 | -€14,601 | -46.5% |
| Other amounts receivable | 41 | €18,214 | €43,267 | +€25,053 | +138% |
| Cash at bank and in hand | 54/58 | €21,414 | €5,802 | -€15,612 | -72.9% |
| Deferred charges and accrued income | 490/1 | €2,061 | €1,931 | -€130 | -6.3% |
| Total equity and liabilities | 10/49 | €73,099 | €82,692 | +€9,592 | +13.1% |
| Equity | 10/15 | €52,754 | €50,905 | -€1,848 | -3.5% |
| Contributions | 10/11 | €77,200 | €77,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,446 | -€26,295 | -€1,848 | -7.6% |
| Amounts payable | 17/49 | €20,346 | €31,786 | +€11,440 | +56.2% |
| Amounts payable within one year | 42/48 | €20,346 | €31,594 | +€11,248 | +55.3% |
| Trade debts | 44 | €2,367 | €13,784 | +€11,417 | +482% |
| Suppliers | 440/4 | €2,367 | €13,784 | +€11,417 | +482% |
| Taxes, remuneration and social security | 45 | €757 | €0 | -€757 | -100% |
| Taxes | 450/3 | €757 | €0 | -€757 | -100% |
| Other amounts payable | 47/48 | €17,222 | €17,810 | +€588 | +3.4% |
| Accrued charges and deferred income | 492/3 | - | €192 | +€192 | |
| Other operating charges | 640/8 | €125 | €641 | +€517 | +414% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | €2,974 | -€792 | -€3,765 | |
| Operating profit (loss) | 9901 | €2,849 | -€1,713 | -€4,562 | |
| Financial charges | 65/66B | €4,676 | €135 | -€4,541 | -97.1% |
| Recurring financial charges | 65 | €4,676 | €135 | -€4,541 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,827 | -€1,848 | -€21 | -1.2% |
| Profit (loss) for the period | 9904 | -€1,827 | -€1,848 | -€21 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,827 | -€1,848 | -€21 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.