BUREAU BCA: 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.
BUREAU BCA
Largest movements
- Receivables within one year -€22,092
down €22,092 (-20.4%), from €108,197 to €86,106
of which Trade receivables: -€46,596
- Cash +€11,831
up €11,831 (+27.4%), from €43,247 to €55,078
mainly Receivables within one year (+€22,092) and Depreciation (+€9,188)
- Tangible fixed assets -€9,188
down €9,188 (-21.4%), from €42,919 to €33,730
of which Furniture and vehicles: -€8,065
- Profit (loss) carried forward -€29,789
down €29,789 (-20.1%), from €148,437 to €118,648
- Trade debts +€5,593
up €5,593 (+943.0%), from €593 to €6,186
- Tax, wage and social debts +€4,747
up €4,747 (+116.1%), from €4,087 to €8,835
of which Remuneration and social security: +€6,623
- Turnover -€264,380
no longer reported in 2024 (was €264,380)
- Purchases and services -€239,423
no longer reported in 2024 (was €239,423)
- Staff costs +€17,771
up €17,771 (+72.5%), from €24,507 to €42,279
- Financial income +€5,485
up €5,485 (+148.0%), from €3,705 to €9,189
- Gross operating margin -€5,152
down €5,152 (-20.6%), from €24,957 to €19,805
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,364 | €174,914 | -€19,449 | -10.0% |
| Fixed assets | 21/28 | €42,919 | €33,730 | -€9,188 | -21.4% |
| Tangible fixed assets | 22/27 | €42,919 | €33,730 | -€9,188 | -21.4% |
| Plant, machinery and equipment | 23 | €2,166 | €1,042 | -€1,123 | -51.9% |
| Furniture and vehicles | 24 | €10,380 | €2,315 | -€8,065 | -77.7% |
| Other tangible fixed assets | 26 | €30,373 | €30,373 | = | 0.0% |
| Current assets | 29/58 | €151,445 | €141,184 | -€10,261 | -6.8% |
| Amounts receivable within one year | 40/41 | €108,197 | €86,106 | -€22,092 | -20.4% |
| Trade receivables | 40 | €82,449 | €35,852 | -€46,596 | -56.5% |
| Other amounts receivable | 41 | €25,749 | €50,253 | +€24,505 | +95.2% |
| Cash at bank and in hand | 54/58 | €43,247 | €55,078 | +€11,831 | +27.4% |
| Total equity and liabilities | 10/49 | €194,364 | €174,914 | -€19,449 | -10.0% |
| Equity | 10/15 | €189,683 | €159,894 | -€29,789 | -15.7% |
| Contributions | 10/11 | €37,498 | €37,498 | = | 0.0% |
| Capital | 10 | €37,498 | €37,498 | = | 0.0% |
| Issued capital | 100 | €37,498 | €37,498 | = | 0.0% |
| Reserves | 13 | €3,749 | €3,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,749 | €3,749 | = | 0.0% |
| Legal reserve | 130 | €3,749 | €3,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,437 | €118,648 | -€29,789 | -20.1% |
| Amounts payable | 17/49 | €4,681 | €15,020 | +€10,340 | +220.9% |
| Amounts payable within one year | 42/48 | €4,681 | €15,020 | +€10,340 | +220.9% |
| Trade debts | 44 | €593 | €6,186 | +€5,593 | +943.0% |
| Suppliers | 440/4 | €593 | €6,186 | +€5,593 | +943.0% |
| Taxes, remuneration and social security | 45 | €4,087 | €8,835 | +€4,747 | +116.1% |
| Taxes | 450/3 | €4,087 | €2,212 | -€1,876 | -45.9% |
| Remuneration and social security | 454/9 | - | €6,623 | +€6,623 | |
| Turnover | 70 | €264,380 | - | -€264,380 | |
| Goods, raw materials, services and sundry goods | 60/61 | €239,423 | - | -€239,423 | |
| Remuneration, social security and pensions | 62 | €24,507 | €42,279 | +€17,771 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,192 | €9,188 | -€4,004 | -30.4% |
| Other operating charges | 640/8 | €1,677 | €2,088 | +€410 | +24.5% |
| Non-recurring operating charges | 66A | €218 | €3,864 | +€3,646 | +1673.9% |
| Gross operating margin | 9900 | €24,957 | €19,805 | -€5,152 | -20.6% |
| Operating profit (loss) | 9901 | -€14,638 | -€37,613 | -€22,975 | -157.0% |
| Financial income | 75/76B | €3,705 | €9,189 | +€5,485 | +148.0% |
| Recurring financial income | 75 | €3,705 | €9,189 | +€5,485 | +148.0% |
| Financial charges | 65/66B | €980 | €398 | -€582 | -59.4% |
| Recurring financial charges | 65 | €980 | €398 | -€582 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,913 | -€28,822 | -€16,909 | -141.9% |
| Income taxes | 67/77 | €4,664 | €957 | -€3,707 | -79.5% |
| Profit (loss) for the period | 9904 | -€16,577 | -€29,779 | -€13,202 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,577 | -€29,779 | -€13,202 | -79.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.