BUREAU COMPTABLE DU CENTRE: 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.
BUREAU COMPTABLE DU CENTRE
Largest movements
- Cash -€158,225
down €158,225 (-99.1%), from €159,705 to €1,480
mainly Other debts (-€119,021) and Investment in fixed assets (net) (-€75,000)
- Intangible fixed assets +€74,107
new in 2024: €74,107
- Receivables within one year +€71,498
up €71,498 (+2,303%), from €3,104 to €74,602
of which Other amounts receivable: +€72,037
- Other debts -€119,021
no longer reported in 2024 (was €119,021)
- Debts after one year +€68,115
new in 2024: €68,115
- Profit (loss) carried forward +€50,555
up €50,555 (+5,189%), from €974 to €51,529
- Tax, wage and social debts -€26,898
down €26,898 (-62.4%), from €43,114 to €16,216
of which Taxes: -€21,494
- Trade debts +€7,514
up €7,514 (+1,670%), from €450 to €7,964
- Gross operating margin -€74,229
down €74,229 (-33.1%), from €223,955 to €149,726
- Staff costs -€52,378
down €52,378 (-62.1%), from €84,375 to €31,997
- Taxes +€20,350
up €20,350 (+103%), from €19,716 to €40,067
- Financial charges +€4,763
up €4,763 (+281%), from €1,697 to €6,461
of which Financial charges: +€4,995
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.
Derived cash bridge
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 | €163,559 | €150,189 | -€13,370 | -8.2% |
| Fixed assets | 21/28 | - | €74,107 | +€74,107 | |
| Intangible fixed assets | 21 | - | €74,107 | +€74,107 | |
| Current assets | 29/58 | €163,559 | €76,082 | -€87,477 | -53.5% |
| Amounts receivable within one year | 40/41 | €3,104 | €74,602 | +€71,498 | +2,303% |
| Trade receivables | 40 | €3,104 | €2,566 | -€538 | -17.3% |
| Other amounts receivable | 41 | - | €72,037 | +€72,037 | |
| Cash at bank and in hand | 54/58 | €159,705 | €1,480 | -€158,225 | -99.1% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €163,559 | €150,189 | -€13,370 | -8.2% |
| Equity | 10/15 | €974 | €51,529 | +€50,555 | +5,189% |
| Profit (loss) carried forward | 14 | €974 | €51,529 | +€50,555 | +5,189% |
| Amounts payable | 17/49 | €162,585 | €98,660 | -€63,925 | -39.3% |
| Amounts payable after more than one year | 17 | - | €68,115 | +€68,115 | |
| Financial debts | 170/4 | - | €68,115 | +€68,115 | |
| Amounts payable within one year | 42/48 | €162,585 | €30,545 | -€132,040 | -81.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,365 | +€6,365 | |
| Trade debts | 44 | €450 | €7,964 | +€7,514 | +1,670% |
| Suppliers | 440/4 | €450 | €7,964 | +€7,514 | +1,670% |
| Taxes, remuneration and social security | 45 | €43,114 | €16,216 | -€26,898 | -62.4% |
| Taxes | 450/3 | €35,553 | €14,059 | -€21,494 | -60.5% |
| Remuneration and social security | 454/9 | €7,561 | €2,158 | -€5,404 | -71.5% |
| Other amounts payable | 47/48 | €119,021 | - | -€119,021 | |
| Non-recurring operating income | 76A | €1 | €17,198 | +€17,197 | +1,719,707% |
| Remuneration, social security and pensions | 62 | €84,375 | €31,997 | -€52,378 | -62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €893 | +€893 | |
| Other operating charges | 640/8 | €1,192 | €746 | -€446 | -37.4% |
| Non-recurring operating charges | 66A | - | €1,941 | +€1,941 | |
| Gross operating margin | 9900 | €223,955 | €149,726 | -€74,229 | -33.1% |
| Operating profit (loss) | 9901 | €138,388 | €114,149 | -€24,239 | -17.5% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €1,697 | €6,461 | +€4,763 | +281% |
| Recurring financial charges | 65 | €1,465 | €6,461 | +€4,995 | +341% |
| Non-recurring financial charges | 66B | €232 | - | -€232 | |
| Profit (loss) for the period before taxes | 9903 | €136,691 | €107,764 | -€28,926 | -21.2% |
| Income taxes | 67/77 | €19,716 | €40,067 | +€20,350 | +103% |
| Profit (loss) for the period | 9904 | €116,974 | €67,698 | -€49,276 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,974 | €67,698 | -€49,276 | -42.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.