B.B.D.V.: 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.
B.B.D.V.
Largest movements
- Tangible fixed assets +€7,878
up €7,878 (+56.5%), from €13,940 to €21,819
of which Furniture and vehicles: +€8,590
- Receivables within one year +€6,685
up €6,685 (+33.7%), from €19,836 to €26,521
of which Other amounts receivable: +€6,685
- Receivables after one year +€5,000
up €5,000 (+100%), from €5,000 to €10,000
- Reserves +€19,207
up €19,207 (+74.3%), from €25,865 to €45,072
of which Distributable reserves: +€19,207
- Trade debts -€1,430
down €1,430 (-48.5%), from €2,947 to €1,517
- Tax, wage and social debts +€1,040
up €1,040 (+3.9%), from €26,392 to €27,432
- Gross operating margin -€4,693
down €4,693 (-12.4%), from €37,973 to €33,281
- Taxes -€1,656
down €1,656 (-12.4%), from €13,326 to €11,670
- Depreciation +€666
up €666 (+34.6%), from €1,925 to €2,591
- Financial income +€402
up €402 (+68.7%), from €585 to €987
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 | €78,863 | €97,610 | +€18,747 | +23.8% |
| Fixed assets | 21/28 | €13,940 | €21,819 | +€7,878 | +56.5% |
| Tangible fixed assets | 22/27 | €13,940 | €21,819 | +€7,878 | +56.5% |
| Land and buildings | 22 | €9,527 | €8,970 | -€557 | -5.8% |
| Furniture and vehicles | 24 | €1,016 | €9,606 | +€8,590 | +846% |
| Other tangible fixed assets | 26 | €3,397 | €3,243 | -€154 | -4.5% |
| Current assets | 29/58 | €64,923 | €75,791 | +€10,869 | +16.7% |
| Amounts receivable after more than one year | 29 | €5,000 | €10,000 | +€5,000 | +100% |
| Other amounts receivable | 291 | €5,000 | €10,000 | +€5,000 | +100% |
| Amounts receivable within one year | 40/41 | €19,836 | €26,521 | +€6,685 | +33.7% |
| Trade receivables | 40 | €11,979 | €11,979 | = | 0.0% |
| Other amounts receivable | 41 | €7,857 | €14,542 | +€6,685 | +85.1% |
| Cash at bank and in hand | 54/58 | €39,917 | €39,117 | -€800 | -2.0% |
| Deferred charges and accrued income | 490/1 | €170 | €152 | -€17 | -10.1% |
| Total equity and liabilities | 10/49 | €78,863 | €97,610 | +€18,747 | +23.8% |
| Equity | 10/15 | €44,457 | €63,664 | +€19,207 | +43.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,865 | €45,072 | +€19,207 | +74.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,006 | €43,213 | +€19,207 | +80.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,406 | €33,946 | -€460 | -1.3% |
| Amounts payable within one year | 42/48 | €34,406 | €33,946 | -€460 | -1.3% |
| Financial debts | 43 | €5,067 | €4,997 | -€70 | -1.4% |
| Credit institutions | 430/8 | €5,067 | €4,997 | -€70 | -1.4% |
| Trade debts | 44 | €2,947 | €1,517 | -€1,430 | -48.5% |
| Suppliers | 440/4 | €2,947 | €1,517 | -€1,430 | -48.5% |
| Taxes, remuneration and social security | 45 | €26,392 | €27,432 | +€1,040 | +3.9% |
| Taxes | 450/3 | €26,392 | €27,432 | +€1,040 | +3.9% |
| Non-recurring operating income | 76A | - | €9,191 | +€9,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,925 | €2,591 | +€666 | +34.6% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €37,973 | €33,281 | -€4,693 | -12.4% |
| Operating profit (loss) | 9901 | €35,479 | €30,105 | -€5,374 | -15.1% |
| Financial income | 75/76B | €585 | €987 | +€402 | +68.7% |
| Recurring financial income | 75 | €585 | €987 | +€402 | +68.7% |
| Financial charges | 65/66B | €77 | €214 | +€137 | +177% |
| Recurring financial charges | 65 | €77 | €214 | +€137 | +177% |
| Profit (loss) for the period before taxes | 9903 | €35,987 | €30,877 | -€5,109 | -14.2% |
| Income taxes | 67/77 | €13,326 | €11,670 | -€1,656 | -12.4% |
| Profit (loss) for the period | 9904 | €22,660 | €19,207 | -€3,453 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,660 | €19,207 | -€3,453 | -15.2% |
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 13 October 2026 via checked.be.