B.D.B.: 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.
B.D.B.
Largest movements
- Tangible fixed assets -€6,950
down €6,950 (-45.9%), from €15,131 to €8,181
of which Furniture and vehicles: -€6,664
- Cash +€1,935
up €1,935 (+64.0%), from €3,021 to €4,956
mainly Other debts (+€16,358) and Depreciation (+€6,950)
- Receivables within one year +€1,522
up €1,522 (+16.9%), from €9,026 to €10,548
of which Other amounts receivable: +€2,024
- Other debts +€16,358
up €16,358 (+16.2%), from €101,115 to €117,473
- Tax, wage and social debts -€13,540
no longer reported in 2025 (was €13,540)
- Profit (loss) carried forward -€11,438
down €11,438 (-10.1%), from -€113,257 to -€124,695
- Trade debts +€5,128
up €5,128 (+106.4%), from €4,818 to €9,945
- Staff costs -€16,515
no longer reported in 2025 (was €16,515)
- Gross operating margin -€3,733
down €3,733, from €1,037 to -€2,695
- Other operating charges -€812
down €812 (-32.9%), from €2,469 to €1,656
- Financial charges -€35
down €35 (-20.4%), from €172 to €137
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.
Cash bridge derived
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 | €27,178 | €23,686 | -€3,493 | -12.9% |
| Fixed assets | 21/28 | €15,131 | €8,181 | -€6,950 | -45.9% |
| Tangible fixed assets | 22/27 | €15,131 | €8,181 | -€6,950 | -45.9% |
| Plant, machinery and equipment | 23 | €580 | €294 | -€286 | -49.3% |
| Furniture and vehicles | 24 | €14,551 | €7,887 | -€6,664 | -45.8% |
| Current assets | 29/58 | €12,047 | €15,504 | +€3,457 | +28.7% |
| Amounts receivable within one year | 40/41 | €9,026 | €10,548 | +€1,522 | +16.9% |
| Trade receivables | 40 | €8,179 | €7,677 | -€502 | -6.1% |
| Other amounts receivable | 41 | €848 | €2,872 | +€2,024 | +238.8% |
| Cash at bank and in hand | 54/58 | €3,021 | €4,956 | +€1,935 | +64.0% |
| Total equity and liabilities | 10/49 | €27,178 | €23,686 | -€3,493 | -12.9% |
| Equity | 10/15 | -€93,795 | -€105,233 | -€11,438 | -12.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €870 | €870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €870 | €870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €870 | €870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,257 | -€124,695 | -€11,438 | -10.1% |
| Amounts payable | 17/49 | €120,973 | €128,919 | +€7,945 | +6.6% |
| Amounts payable within one year | 42/48 | €119,473 | €127,419 | +€7,945 | +6.7% |
| Trade debts | 44 | €4,818 | €9,945 | +€5,128 | +106.4% |
| Suppliers | 440/4 | €4,818 | €9,945 | +€5,128 | +106.4% |
| Taxes, remuneration and social security | 45 | €13,540 | - | -€13,540 | |
| Remuneration and social security | 454/9 | €13,540 | - | -€13,540 | |
| Other amounts payable | 47/48 | €101,115 | €117,473 | +€16,358 | +16.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €16,515 | - | -€16,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,950 | €6,950 | = | 0.0% |
| Other operating charges | 640/8 | €2,469 | €1,656 | -€812 | -32.9% |
| Gross operating margin | 9900 | €1,037 | -€2,695 | -€3,733 | |
| Operating profit (loss) | 9901 | -€24,897 | -€11,301 | +€13,595 | +54.6% |
| Financial charges | 65/66B | €172 | €137 | -€35 | -20.4% |
| Recurring financial charges | 65 | €172 | €137 | -€35 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,068 | -€11,438 | +€13,630 | +54.4% |
| Profit (loss) for the period | 9904 | -€25,068 | -€11,438 | +€13,630 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,068 | -€11,438 | +€13,630 | +54.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.