Y.B.C.C.: 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.
Y.B.C.C.
Largest movements
- Cash -€170,064
down €170,064 (-60.0%), from €283,483 to €113,419
mainly Other debts (-€270,331) and Smaller working-capital items (-€442)
- Receivables within one year -€9,689
down €9,689 (-45.5%), from €21,312 to €11,623
of which Other amounts receivable: -€21,062
- Other debts -€270,331
down €270,331 (-99.3%), from €272,207 to €1,876
- Profit (loss) carried forward +€84,816
up €84,816 (+276%), from €30,767 to €115,583
- Tax, wage and social debts +€4,165
up €4,165 (+93.0%), from €4,477 to €8,642
of which Remuneration and social security: +€4,002
- Gross operating margin +€40,555
up €40,555 (+53.4%), from €75,953 to €116,509
- Taxes +€9,991
up €9,991 (+62.7%), from €15,936 to €25,927
- Other operating charges +€3,339
up €3,339 (+311%), from €1,072 to €4,411
- Financial charges +€2,708
up €2,708 (+1,154%), from €235 to €2,943
- Depreciation -€2,390
down €2,390 (-89.2%), from €2,679 to €289
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,573 | €130,218 | -€181,355 | -58.2% |
| Fixed assets | 21/28 | €4,149 | €2,111 | -€2,038 | -49.1% |
| Tangible fixed assets | 22/27 | €4,149 | €2,111 | -€2,038 | -49.1% |
| Furniture and vehicles | 24 | €4,149 | €2,111 | -€2,038 | -49.1% |
| Current assets | 29/58 | €307,425 | €128,108 | -€179,317 | -58.3% |
| Amounts receivable within one year | 40/41 | €21,312 | €11,623 | -€9,689 | -45.5% |
| Trade receivables | 40 | €250 | €11,623 | +€11,373 | +4,549% |
| Other amounts receivable | 41 | €21,062 | €0 | -€21,062 | -100% |
| Cash at bank and in hand | 54/58 | €283,483 | €113,419 | -€170,064 | -60.0% |
| Deferred charges and accrued income | 490/1 | €2,630 | €3,066 | +€436 | +16.6% |
| Total equity and liabilities | 10/49 | €311,573 | €130,218 | -€181,355 | -58.2% |
| Equity | 10/15 | €34,267 | €119,083 | +€84,816 | +248% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,767 | €115,583 | +€84,816 | +276% |
| Amounts payable | 17/49 | €277,307 | €11,135 | -€266,171 | -96.0% |
| Amounts payable within one year | 42/48 | €277,142 | €10,967 | -€266,175 | -96.0% |
| Trade debts | 44 | €459 | €449 | -€10 | -2.1% |
| Suppliers | 440/4 | €459 | €449 | -€10 | -2.1% |
| Taxes, remuneration and social security | 45 | €4,477 | €8,642 | +€4,165 | +93.0% |
| Taxes | 450/3 | €2,250 | €2,413 | +€163 | +7.3% |
| Remuneration and social security | 454/9 | €2,227 | €6,229 | +€4,002 | +180% |
| Other amounts payable | 47/48 | €272,207 | €1,876 | -€270,331 | -99.3% |
| Accrued charges and deferred income | 492/3 | €164 | €168 | +€4 | +2.2% |
| Non-recurring operating income | 76A | - | €4,851 | +€4,851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,679 | €289 | -€2,390 | -89.2% |
| Other operating charges | 640/8 | €1,072 | €4,411 | +€3,339 | +311% |
| Gross operating margin | 9900 | €75,953 | €116,509 | +€40,555 | +53.4% |
| Operating profit (loss) | 9901 | €72,202 | €111,808 | +€39,607 | +54.9% |
| Financial income | 75/76B | €647 | €1,878 | +€1,230 | +190% |
| Recurring financial income | 75 | €647 | €1,878 | +€1,230 | +190% |
| Financial charges | 65/66B | €235 | €2,943 | +€2,708 | +1,154% |
| Recurring financial charges | 65 | €235 | €2,943 | +€2,708 | +1,154% |
| Profit (loss) for the period before taxes | 9903 | €72,614 | €110,743 | +€38,129 | +52.5% |
| Income taxes | 67/77 | €15,936 | €25,927 | +€9,991 | +62.7% |
| Profit (loss) for the period | 9904 | €56,679 | €84,816 | +€28,138 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,679 | €84,816 | +€28,138 | +49.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.