B.D.N.: 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.N.
Largest movements
- Cash -€11,070
down €11,070 (-54.8%), from €20,198 to €9,128
mainly Other debts (-€11,000) and Net result for the year (-€70)
- Other debts -€11,000
down €11,000 (-58.2%), from €18,912 to €7,912
No income-statement line moved by more than 1% of the activity.
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 | €20,198 | €9,128 | -€11,070 | -54.8% |
| Current assets | 29/58 | €20,198 | €9,128 | -€11,070 | -54.8% |
| Cash at bank and in hand | 54/58 | €20,198 | €9,128 | -€11,070 | -54.8% |
| Total equity and liabilities | 10/49 | €20,198 | €9,128 | -€11,070 | -54.8% |
| Equity | 10/15 | €1,286 | €1,216 | -€70 | -5.4% |
| Contributions | 10/11 | €8,197 | €8,197 | = | 0.0% |
| Reserves | 13 | €7,765 | €7,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,905 | €5,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,676 | -€14,746 | -€70 | -0.5% |
| Amounts payable | 17/49 | €18,912 | €7,912 | -€11,000 | -58.2% |
| Amounts payable within one year | 42/48 | €18,912 | €7,912 | -€11,000 | -58.2% |
| Other amounts payable | 47/48 | €18,912 | €7,912 | -€11,000 | -58.2% |
| Gross operating margin | 9900 | -€70 | -€70 | = | 0.0% |
| Operating profit (loss) | 9901 | -€70 | -€70 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€70 | -€70 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€70 | -€70 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€70 | -€70 | = | 0.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.