B.D.s.: 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.s.
Largest movements
- Cash -€255
down €255 (-1.1%), from €23,564 to €23,309
mainly Net result for the year (-€255)
- Profit (loss) carried forward -€255
down €255 (-1.9%), from -€13,101 to -€13,356
- Gross operating margin +€7,255
up €7,255 (+99.1%), from -€7,321 to -€66
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 | €23,564 | €23,309 | -€255 | -1.1% |
| Current assets | 29/58 | €23,564 | €23,309 | -€255 | -1.1% |
| Cash at bank and in hand | 54/58 | €23,564 | €23,309 | -€255 | -1.1% |
| Total equity and liabilities | 10/49 | €23,564 | €23,309 | -€255 | -1.1% |
| Equity | 10/15 | €23,564 | €23,309 | -€255 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,065 | €18,065 | = | 0.0% |
| Distributable reserves | 133 | €18,065 | €18,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,101 | -€13,356 | -€255 | -1.9% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€7,321 | -€66 | +€7,255 | +99.1% |
| Operating profit (loss) | 9901 | -€7,461 | -€210 | +€7,251 | +97.2% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,505 | -€255 | +€7,250 | +96.6% |
| Profit (loss) for the period | 9904 | -€7,505 | -€255 | +€7,250 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,505 | -€255 | +€7,250 | +96.6% |
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 2 October 2026 via checked.be.