B & D HOLDING: 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 HOLDING
Largest movements
- Cash -€70,331
down €70,331 (-84.9%), from €82,884 to €12,553
mainly Other debts (-€330,000) and Trade debts (-€1,035)
- Receivables within one year -€62,153
down €62,153 (-100%), from €62,153 to €0
of which Trade receivables: -€60,500
- Other debts -€330,000
down €330,000 (-63.7%), from €518,334 to €188,334
- Profit (loss) carried forward +€130,833
up €130,833 (+5.9%), from €2.2m to €2.4m
- Financial income -€1.2m
down €1.2m (-100%), from €1.2m to €0
- Financial charges -€71,249
down €71,249 (-71.6%), from €99,448 to €28,198
- Taxes +€19,852
up €19,852 (+68.1%), from €29,154 to €49,006
- Turnover -€15,000
down €15,000 (-2.4%), from €615,000 to €600,000
- Services and other goods -€14,363
down €14,363 (-3.6%), from €396,718 to €382,355
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 | €3,759,994 | €3,619,010 | -€140,984 | -3.7% |
| Fixed assets | 21/28 | €3,614,957 | €3,606,457 | -€8,500 | -0.2% |
| Intangible fixed assets | 21 | €14,957 | €6,457 | -€8,500 | -56.8% |
| Financial fixed assets | 28 | €3,600,000 | €3,600,000 | = | 0.0% |
| Affiliated companies | 280/1 | €3,600,000 | €3,600,000 | = | 0.0% |
| Participating interests | 280 | €3,600,000 | €3,600,000 | = | 0.0% |
| Current assets | 29/58 | €145,037 | €12,553 | -€132,485 | -91.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €62,153 | €0 | -€62,153 | -100% |
| Trade receivables | 40 | €60,500 | €0 | -€60,500 | -100% |
| Other amounts receivable | 41 | €1,653 | €0 | -€1,653 | -100% |
| Cash at bank and in hand | 54/58 | €82,884 | €12,553 | -€70,331 | -84.9% |
| Total equity and liabilities | 10/49 | €3,759,994 | €3,619,010 | -€140,984 | -3.7% |
| Equity | 10/15 | €3,062,774 | €3,193,606 | +€130,833 | +4.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €770,785 | €770,785 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €764,635 | €764,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,230,488 | €2,361,321 | +€130,833 | +5.9% |
| Amounts payable | 17/49 | €697,220 | €425,403 | -€271,817 | -39.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €567,723 | €267,884 | -€299,839 | -52.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,035 | €0 | -€1,035 | -100% |
| Suppliers | 440/4 | €1,035 | €0 | -€1,035 | -100% |
| Taxes, remuneration and social security | 45 | €48,354 | €79,550 | +€31,196 | +64.5% |
| Taxes | 450/3 | €48,354 | €79,550 | +€31,196 | +64.5% |
| Other amounts payable | 47/48 | €518,334 | €188,334 | -€330,000 | -63.7% |
| Accrued charges and deferred income | 492/3 | €129,497 | €157,519 | +€28,022 | +21.6% |
| Operating income | 70/76A | €615,000 | €600,000 | -€15,000 | -2.4% |
| Turnover | 70 | €615,000 | €600,000 | -€15,000 | -2.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €406,310 | €391,963 | -€14,347 | -3.5% |
| Services and other goods | 61 | €396,718 | €382,355 | -€14,363 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,500 | €8,500 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,092 | €1,108 | +€16 | +1.5% |
| Operating profit (loss) | 9901 | €208,690 | €208,037 | -€653 | -0.3% |
| Financial income | 75/76B | €1,150,000 | €0 | -€1.2m | -100% |
| Recurring financial income | 75 | €1,150,000 | €0 | -€1.2m | -100% |
| Income from financial fixed assets | 750 | €1,150,000 | €0 | -€1.2m | -100% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €99,448 | €28,198 | -€71,249 | -71.6% |
| Recurring financial charges | 65 | €99,448 | €28,198 | -€71,249 | -71.6% |
| Debt charges | 650 | €99,276 | €28,022 | -€71,254 | -71.8% |
| Other financial charges | 652/9 | €172 | €176 | +€4 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €1,259,243 | €179,839 | -€1.1m | -85.7% |
| Income taxes | 67/77 | €29,154 | €49,006 | +€19,852 | +68.1% |
| Taxes | 670/3 | €29,154 | €49,006 | +€19,852 | +68.1% |
| Profit (loss) for the period | 9904 | €1,230,089 | €130,833 | -€1.1m | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,230,089 | €130,833 | -€1.1m | -89.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.