B.D. AIDES ET CONSEILS: 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.D. AIDES ET CONSEILS
Largest movements
- Receivables within one year +€44,796
up €44,796 (+49.6%), from €90,309 to €135,105
of which Other amounts receivable: +€41,548
- Tangible fixed assets -€6,009
down €6,009 (-28.1%), from €21,380 to €15,371
- Profit (loss) carried forward +€43,752
up €43,752 (+59.6%), from €73,353 to €117,105
- Debts after one year -€7,932
down €7,932 (-65.7%), from €12,075 to €4,143
- Tax, wage and social debts +€3,130
up €3,130 (+11.1%), from €28,292 to €31,422
- Gross operating margin +€9,907
up €9,907 (+16.7%), from €59,251 to €69,158
- Taxes +€2,469
up €2,469 (+16.4%), from €15,061 to €17,531
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 | €124,157 | €163,647 | +€39,491 | +31.8% |
| Fixed assets | 21/28 | €21,380 | €15,371 | -€6,009 | -28.1% |
| Tangible fixed assets | 22/27 | €21,380 | €15,371 | -€6,009 | -28.1% |
| Furniture and vehicles | 24 | €21,380 | €15,371 | -€6,009 | -28.1% |
| Current assets | 29/58 | €102,777 | €148,276 | +€45,500 | +44.3% |
| Amounts receivable within one year | 40/41 | €90,309 | €135,105 | +€44,796 | +49.6% |
| Trade receivables | 40 | €2,977 | €6,225 | +€3,249 | +109% |
| Other amounts receivable | 41 | €87,332 | €128,880 | +€41,548 | +47.6% |
| Cash at bank and in hand | 54/58 | €12,468 | €13,171 | +€703 | +5.6% |
| Total equity and liabilities | 10/49 | €124,157 | €163,647 | +€39,491 | +31.8% |
| Equity | 10/15 | €74,953 | €118,705 | +€43,752 | +58.4% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,353 | €117,105 | +€43,752 | +59.6% |
| Amounts payable | 17/49 | €49,203 | €44,942 | -€4,261 | -8.7% |
| Amounts payable after more than one year | 17 | €12,075 | €4,143 | -€7,932 | -65.7% |
| Financial debts | 170/4 | €12,075 | €4,143 | -€7,932 | -65.7% |
| Amounts payable within one year | 42/48 | €37,128 | €40,799 | +€3,671 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €7,484 | €7,932 | +€448 | +6.0% |
| Trade debts | 44 | €1,352 | €1,445 | +€93 | +6.9% |
| Suppliers | 440/4 | €1,352 | €1,445 | +€93 | +6.9% |
| Taxes, remuneration and social security | 45 | €28,292 | €31,422 | +€3,130 | +11.1% |
| Taxes | 450/3 | €28,292 | €31,422 | +€3,130 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,009 | €6,009 | = | 0.0% |
| Other operating charges | 640/8 | €340 | €811 | +€471 | +139% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €59,251 | €69,158 | +€9,907 | +16.7% |
| Operating profit (loss) | 9901 | €52,852 | €62,338 | +€9,486 | +17.9% |
| Financial charges | 65/66B | €1,534 | €1,056 | -€478 | -31.2% |
| Recurring financial charges | 65 | €1,534 | €1,056 | -€478 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €51,318 | €61,282 | +€9,964 | +19.4% |
| Income taxes | 67/77 | €15,061 | €17,531 | +€2,469 | +16.4% |
| Profit (loss) for the period | 9904 | €36,257 | €43,752 | +€7,495 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,257 | €43,752 | +€7,495 | +20.7% |
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 30 October 2026 via checked.be.