B & D INDUSTRIES: what changed
What changed
B & D INDUSTRIES
NACE 28.990, Manufacture of machinery and equipment not elsewhere classified
filed annual accounts (NBB)
Net result for the year
€38,398
2024 · €49,372-€10,974
Equity
€342,996
2024 · €304,598+€38,398
Cash
€371,377
2024 · €258,220+€113,157
Balance sheet total
€905,927
2024 · €900,097+€5,830
Largest movements
Assets
- Cash +€113,157
up €113,157 (+43.8%), from €258,220 to €371,377
mainly Receivables within one year (+€85,856) and Net result for the year (+€38,398)
- Receivables within one year -€85,856
down €85,856 (-58.6%), from €146,521 to €60,665
of which Trade receivables: -€70,584
- Deferred charges and accrued income -€15,746
down €15,746 (-55.9%), from €28,158 to €12,413
- Stocks and contracts -€12,211
down €12,211 (-51.0%), from €23,946 to €11,735
Equity and liabilities
- Profit (loss) carried forward +€38,398
up €38,398 (+142%), from €26,988 to €65,386
- Trade debts -€23,755
down €23,755 (-16.0%), from €148,909 to €125,154
- Debts after one year -€10,781
down €10,781 (-3.8%), from €284,558 to €273,777
Income statement
- Other operating charges -€528,948
down €528,948 (-97.3%), from €543,636 to €14,688
- Write-downs +€462,274
no longer reported in 2025 (was -€462,274)
- Gross operating margin -€94,103
down €94,103 (-18.8%), from €500,017 to €405,913
- Staff costs -€6,917
down €6,917 (-2.1%), from €325,443 to €318,525
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€49,372
Gross operating margin
-€94,103
Staff costs
+€6,917
Depreciation
+€4,583
Write-downs
-€462,274
Other operating charges
+€528,948
Financial income
+€392
Financial charges
+€535
Taxes
+€4,028
Result 2025
€38,398
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€139,122
Investment
-€15,743
Financing
-€10,222
Cash 2024
€258,220
From operations (derived)
+€139,122
Net result for the year
+€38,398
Depreciation
+€9,258
Stocks and contracts
+€12,211
Receivables within one year
+€85,856
Deferred charges and accrued income
+€15,746
Trade debts
-€23,755
Tax, wage and social debts
+€6,349
Other debts
+€100
Accrued charges and deferred income
-€5,040
Investment (derived)
-€15,743
Investment in fixed assets (net)
-€15,743
Financing
-€10,222
Debts after one year
-€10,781
Current portion of long-term debt
+€559
Cash 2025
€371,377
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €900,097 | €905,927 | +€5,830 | +0.6% |
| Fixed assets | 21/28 | €350,253 | €356,737 | +€6,485 | +1.9% |
| Tangible fixed assets | 22/27 | €350,253 | €356,737 | +€6,485 | +1.9% |
| Land and buildings | 22 | €331,509 | €337,681 | +€6,171 | +1.9% |
| Plant, machinery and equipment | 23 | €6,243 | €11,257 | +€5,014 | +80.3% |
| Furniture and vehicles | 24 | €2,852 | €2,526 | -€326 | -11.4% |
| Leasing and similar rights | 25 | €9,648 | €5,274 | -€4,375 | -45.3% |
| Current assets | 29/58 | €549,844 | €549,189 | -€655 | -0.1% |
| Amounts receivable after more than one year | 29 | €93,000 | €93,000 | = | 0.0% |
| Other amounts receivable | 291 | €93,000 | €93,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €23,946 | €11,735 | -€12,211 | -51.0% |
| Stocks | 30/36 | €23,946 | €11,735 | -€12,211 | -51.0% |
| Amounts receivable within one year | 40/41 | €146,521 | €60,665 | -€85,856 | -58.6% |
| Trade receivables | 40 | €131,249 | €60,665 | -€70,584 | -53.8% |
| Other amounts receivable | 41 | €15,272 | - | -€15,272 | |
| Cash at bank and in hand | 54/58 | €258,220 | €371,377 | +€113,157 | +43.8% |
| Deferred charges and accrued income | 490/1 | €28,158 | €12,413 | -€15,746 | -55.9% |
| Total equity and liabilities | 10/49 | €900,097 | €905,927 | +€5,830 | +0.6% |
| Equity | 10/15 | €304,598 | €342,996 | +€38,398 | +12.6% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Revaluation surpluses | 12 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €38,874 | €38,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,988 | €65,386 | +€38,398 | +142% |
| Amounts payable | 17/49 | €595,499 | €562,931 | -€32,568 | -5.5% |
| Amounts payable after more than one year | 17 | €284,558 | €273,777 | -€10,781 | -3.8% |
| Financial debts | 170/4 | €284,558 | €273,777 | -€10,781 | -3.8% |
| Amounts payable within one year | 42/48 | €239,381 | €222,634 | -€16,747 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €16,864 | €17,423 | +€559 | +3.3% |
| Trade debts | 44 | €148,909 | €125,154 | -€23,755 | -16.0% |
| Suppliers | 440/4 | €148,909 | €125,154 | -€23,755 | -16.0% |
| Taxes, remuneration and social security | 45 | €43,410 | €49,760 | +€6,349 | +14.6% |
| Taxes | 450/3 | €5,607 | €13,990 | +€8,383 | +149% |
| Remuneration and social security | 454/9 | €37,803 | €35,770 | -€2,033 | -5.4% |
| Other amounts payable | 47/48 | €30,198 | €30,298 | +€100 | +0.3% |
| Accrued charges and deferred income | 492/3 | €71,560 | €66,520 | -€5,040 | -7.0% |
| Non-recurring operating income | 76A | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | €325,443 | €318,525 | -€6,917 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,841 | €9,258 | -€4,583 | -33.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€462,274 | - | +€462,274 | |
| Other operating charges | 640/8 | €543,636 | €14,688 | -€528,948 | -97.3% |
| Gross operating margin | 9900 | €500,017 | €405,913 | -€94,103 | -18.8% |
| Operating profit (loss) | 9901 | €79,370 | €63,442 | -€15,929 | -20.1% |
| Financial income | 75/76B | €411 | €803 | +€392 | +95.4% |
| Recurring financial income | 75 | €411 | €803 | +€392 | +95.4% |
| Financial charges | 65/66B | €9,786 | €9,251 | -€535 | -5.5% |
| Recurring financial charges | 65 | €9,786 | €9,251 | -€535 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €69,995 | €54,993 | -€15,002 | -21.4% |
| Income taxes | 67/77 | €20,624 | €16,595 | -€4,028 | -19.5% |
| Profit (loss) for the period | 9904 | €49,372 | €38,398 | -€10,974 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,372 | €38,398 | -€10,974 | -22.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.