B.D.C.B.: 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.C.B.
Largest movements
- Receivables within one year +€23,410
up €23,410 (+117%), from €19,934 to €43,344
of which Trade receivables: +€23,022
- Tangible fixed assets +€9,965
up €9,965 (+83.6%), from €11,915 to €21,880
of which Other tangible fixed assets: +€18,473
- Cash +€2,356
up €2,356 (+5.7%), from €41,650 to €44,007
mainly Other debts (+€68,852) and Net result for the year (+€36,538)
- Other debts +€68,852
up €68,852 (+1,979%), from €3,479 to €72,332
- Profit (loss) carried forward -€33,462
down €33,462 (-71.8%), from €46,622 to €13,160
- Trade debts +€4,432
up €4,432 (+945%), from €469 to €4,901
- Tax, wage and social debts -€4,346
down €4,346 (-19.8%), from €22,004 to €17,658
- Other operating charges -€3,758
down €3,758 (-67.0%), from €5,611 to €1,853
- Depreciation +€1,487
up €1,487 (+107%), from €1,393 to €2,880
- Gross operating margin +€720
up €720 (+1.3%), from €53,905 to €54,624
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 | €76,075 | €111,550 | +€35,476 | +46.6% |
| Fixed assets | 21/28 | €11,915 | €21,880 | +€9,965 | +83.6% |
| Tangible fixed assets | 22/27 | €11,915 | €21,880 | +€9,965 | +83.6% |
| Furniture and vehicles | 24 | €2,294 | €3,407 | +€1,113 | +48.5% |
| Other tangible fixed assets | 26 | - | €18,473 | +€18,473 | |
| Assets under construction and advance payments | 27 | €9,621 | €0 | -€9,621 | -100% |
| Current assets | 29/58 | €64,160 | €89,670 | +€25,511 | +39.8% |
| Amounts receivable within one year | 40/41 | €19,934 | €43,344 | +€23,410 | +117% |
| Trade receivables | 40 | €8,868 | €31,890 | +€23,022 | +260% |
| Other amounts receivable | 41 | €11,066 | €11,454 | +€388 | +3.5% |
| Cash at bank and in hand | 54/58 | €41,650 | €44,007 | +€2,356 | +5.7% |
| Deferred charges and accrued income | 490/1 | €2,575 | €2,319 | -€255 | -9.9% |
| Total equity and liabilities | 10/49 | €76,075 | €111,550 | +€35,476 | +46.6% |
| Equity | 10/15 | €50,122 | €16,660 | -€33,462 | -66.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,622 | €13,160 | -€33,462 | -71.8% |
| Amounts payable | 17/49 | €25,952 | €94,890 | +€68,938 | +266% |
| Amounts payable within one year | 42/48 | €25,952 | €94,890 | +€68,938 | +266% |
| Trade debts | 44 | €469 | €4,901 | +€4,432 | +945% |
| Suppliers | 440/4 | €469 | €4,901 | +€4,432 | +945% |
| Taxes, remuneration and social security | 45 | €22,004 | €17,658 | -€4,346 | -19.8% |
| Taxes | 450/3 | €22,004 | €17,658 | -€4,346 | -19.8% |
| Other amounts payable | 47/48 | €3,479 | €72,332 | +€68,852 | +1,979% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €2,880 | +€1,487 | +107% |
| Other operating charges | 640/8 | €5,611 | €1,853 | -€3,758 | -67.0% |
| Gross operating margin | 9900 | €53,905 | €54,624 | +€720 | +1.3% |
| Operating profit (loss) | 9901 | €46,901 | €49,892 | +€2,991 | +6.4% |
| Financial charges | 65/66B | €3,589 | €3,054 | -€536 | -14.9% |
| Recurring financial charges | 65 | €3,589 | €3,054 | -€536 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €43,312 | €46,838 | +€3,527 | +8.1% |
| Income taxes | 67/77 | €9,947 | €10,300 | +€353 | +3.6% |
| Profit (loss) for the period | 9904 | €33,365 | €36,538 | +€3,173 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,365 | €36,538 | +€3,173 | +9.5% |
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 15 October 2026 via checked.be.