B.D.D.S: 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.D.S
Largest movements
- Cash -€46,516
down €46,516 (-52.7%), from €88,334 to €41,819
mainly Net result for the year (-€64,658) and Provisions (-€12,915)
- Tangible fixed assets -€34,841
down €34,841 (-4.7%), from €745,523 to €710,682
of which Land and buildings: -€20,561
- Profit (loss) carried forward -€64,658
down €64,658 (-99.9%), from -€64,700 to -€129,358
- Provisions -€12,915
down €12,915 (-3.0%), from €429,818 to €416,903
- Gross operating margin -€17,257
down €17,257 (-39.1%), from €44,171 to €26,914
- Depreciation +€2,631
up €2,631 (+6.0%), from €43,568 to €46,198
- Financial income -€1,378
no longer reported in 2025 (was €1,378)
- Other operating charges -€493
down €493 (-5.7%), from €8,728 to €8,234
- Provisions -€485
down €485 (-3.9%), from -€12,430 to -€12,915
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 | €837,076 | €756,853 | -€80,223 | -9.6% |
| Fixed assets | 21/28 | €745,523 | €710,682 | -€34,841 | -4.7% |
| Tangible fixed assets | 22/27 | €745,523 | €710,682 | -€34,841 | -4.7% |
| Land and buildings | 22 | €532,157 | €511,596 | -€20,561 | -3.9% |
| Plant, machinery and equipment | 23 | €1,273 | €226 | -€1,047 | -82.2% |
| Furniture and vehicles | 24 | €8,609 | €3,846 | -€4,763 | -55.3% |
| Leasing and similar rights | 25 | €166,757 | €152,732 | -€14,025 | -8.4% |
| Other tangible fixed assets | 26 | €36,727 | €42,282 | +€5,555 | +15.1% |
| Current assets | 29/58 | €91,553 | €46,171 | -€45,382 | -49.6% |
| Amounts receivable within one year | 40/41 | €592 | €1,669 | +€1,076 | +181.8% |
| Trade receivables | 40 | €336 | €1,669 | +€1,333 | +397.2% |
| Other amounts receivable | 41 | €257 | - | -€257 | |
| Cash at bank and in hand | 54/58 | €88,334 | €41,819 | -€46,516 | -52.7% |
| Deferred charges and accrued income | 490/1 | €2,626 | €2,684 | +€58 | +2.2% |
| Total equity and liabilities | 10/49 | €837,076 | €756,853 | -€80,223 | -9.6% |
| Equity | 10/15 | -€56,645 | -€121,303 | -€64,658 | -114.1% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,700 | -€129,358 | -€64,658 | -99.9% |
| Provisions and deferred taxes | 16 | €429,818 | €416,903 | -€12,915 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €429,818 | €416,903 | -€12,915 | -3.0% |
| Other liabilities and charges | 164/5 | €429,818 | €416,903 | -€12,915 | -3.0% |
| Amounts payable | 17/49 | €463,903 | €461,253 | -€2,650 | -0.6% |
| Amounts payable after more than one year | 17 | €460,121 | €455,923 | -€4,198 | -0.9% |
| Financial debts | 170/4 | €460,121 | €455,923 | -€4,198 | -0.9% |
| Amounts payable within one year | 42/48 | €1,848 | €3,297 | +€1,449 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €1,630 | €1,712 | +€82 | +5.0% |
| Trade debts | 44 | €218 | €1,422 | +€1,204 | +552.9% |
| Suppliers | 440/4 | €218 | €1,422 | +€1,204 | +552.9% |
| Taxes, remuneration and social security | 45 | - | €163 | +€163 | |
| Taxes | 450/3 | - | €163 | +€163 | |
| Accrued charges and deferred income | 492/3 | €1,934 | €2,033 | +€99 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,568 | €46,198 | +€2,631 | +6.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,430 | -€12,915 | -€485 | -3.9% |
| Other operating charges | 640/8 | €8,728 | €8,234 | -€493 | -5.7% |
| Gross operating margin | 9900 | €44,171 | €26,914 | -€17,257 | -39.1% |
| Operating profit (loss) | 9901 | €4,307 | -€14,604 | -€18,910 | |
| Financial income | 75/76B | €1,378 | - | -€1,378 | |
| Recurring financial income | 75 | €1,378 | - | -€1,378 | |
| Financial charges | 65/66B | €50,227 | €49,901 | -€326 | -0.6% |
| Recurring financial charges | 65 | €50,227 | €49,901 | -€326 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€44,542 | -€64,505 | -€19,962 | -44.8% |
| Income taxes | 67/77 | €156 | €154 | -€3 | -1.8% |
| Profit (loss) for the period | 9904 | -€44,699 | -€64,658 | -€19,960 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,699 | -€64,658 | -€19,960 | -44.7% |
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 9 October 2026 via checked.be.