B.D.S.D.: 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.
What changed
B.D.S.D.
NACE 81.210, General cleaning of buildings
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€40,044
2024 · -€216,609+€176,565
Equity
-€93,127
2024 · -€53,084-€40,044
Cash
€26
2024 · €3,961-€3,935
Balance sheet total
€2.4m
2024 · €2.2m+€213,006
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+390%), from €299,595 to €1.5m
of which Trade receivables: +€1.0m
- Stocks and contracts -€939,267
down €939,267 (-52.1%), from €1.8m to €863,562
Equity and liabilities
- Trade debts +€1.2m
up €1.2m (+1,049%), from €114,122 to €1.3m
- Debts after one year -€448,544
down €448,544 (-99.1%), from €452,771 to €4,226
- Short-term financial debts -€425,738
down €425,738 (-67.9%), from €627,225 to €201,487
- Tax, wage and social debts -€229,458
down €229,458 (-89.3%), from €256,863 to €27,406
of which Taxes: -€215,959
- Other debts +€167,775
up €167,775 (+26.8%), from €626,680 to €794,455
Income statement
- Gross operating margin +€143,457
up €143,457, from -€82,299 to €61,158
- Other operating charges -€38,211
down €38,211 (-85.3%), from €44,813 to €6,602
- Financial charges +€35,359
up €35,359 (+115%), from €30,686 to €66,045
- Staff costs -€24,452
down €24,452 (-82.4%), from €29,668 to €5,215
- Write-downs -€4,135
down €4,135 (-100%), from €4,135 to €0
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.
Result 2024
-€216,609
Gross operating margin
+€143,457
Staff costs
+€24,452
Depreciation
+€1,633
Write-downs
+€4,135
Other operating charges
+€38,211
Financial income
+€45
Financial charges
-€35,359
Taxes
-€8
Result 2025
-€40,044
raises the resultlowers the result
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.
From operations
+€881,112
Investment
-€12,000
Financing
-€873,047
Cash 2024
€3,961
From operations (derived)
+€881,112
Net result for the year
-€40,044
Depreciation
+€23,173
Stocks and contracts
+€939,267
Receivables within one year
-€1.2m
Deferred charges and accrued income
+€370
Trade debts
+€1.2m
Tax, wage and social debts
-€229,458
Advances received
-€13,146
Other debts
+€167,775
Accrued charges and deferred income
+€4,191
Investment (derived)
-€12,000
Investment in fixed assets (net)
-€12,000
Financing
-€873,047
Debts after one year
-€448,544
Current portion of long-term debt
+€1,235
Short-term financial debts
-€425,738
Cash 2025
€26
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,157,913 | €2,370,918 | +€213,006 | +9.9% |
| Fixed assets | 21/28 | €50,806 | €39,633 | -€11,173 | -22.0% |
| Tangible fixed assets | 22/27 | €47,706 | €24,533 | -€23,173 | -48.6% |
| Plant, machinery and equipment | 23 | €4,196 | €3,044 | -€1,152 | -27.5% |
| Furniture and vehicles | 24 | €43,510 | €21,489 | -€22,021 | -50.6% |
| Financial fixed assets | 28 | €3,100 | €15,100 | +€12,000 | +387% |
| Current assets | 29/58 | €2,107,106 | €2,331,285 | +€224,179 | +10.6% |
| Stocks and contracts in progress | 3 | €1,802,830 | €863,562 | -€939,267 | -52.1% |
| Stocks | 30/36 | €1,802,830 | €863,562 | -€939,267 | -52.1% |
| Amounts receivable within one year | 40/41 | €299,595 | €1,467,346 | +€1.2m | +390% |
| Trade receivables | 40 | €283,152 | €1,324,094 | +€1.0m | +368% |
| Other amounts receivable | 41 | €16,443 | €143,252 | +€126,809 | +771% |
| Cash at bank and in hand | 54/58 | €3,961 | €26 | -€3,935 | -99.3% |
| Deferred charges and accrued income | 490/1 | €720 | €350 | -€370 | -51.4% |
| Total equity and liabilities | 10/49 | €2,157,913 | €2,370,918 | +€213,006 | +9.9% |
| Equity | 10/15 | -€53,084 | -€93,127 | -€40,044 | -75.4% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€68,344 | -€108,387 | -€40,044 | -58.6% |
| Amounts payable | 17/49 | €2,210,996 | €2,464,046 | +€253,049 | +11.4% |
| Amounts payable after more than one year | 17 | €452,771 | €4,226 | -€448,544 | -99.1% |
| Financial debts | 170/4 | €452,771 | €4,226 | -€448,544 | -99.1% |
| Amounts payable within one year | 42/48 | €1,758,226 | €2,455,628 | +€697,403 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €12,346 | €13,581 | +€1,235 | +10.0% |
| Financial debts | 43 | €627,225 | €201,487 | -€425,738 | -67.9% |
| Credit institutions | 430/8 | €627,225 | €201,487 | -€425,738 | -67.9% |
| Trade debts | 44 | €114,122 | €1,310,856 | +€1.2m | +1,049% |
| Suppliers | 440/4 | €114,122 | €1,310,856 | +€1.2m | +1,049% |
| Advances received on contracts in progress | 46 | €120,990 | €107,844 | -€13,146 | -10.9% |
| Taxes, remuneration and social security | 45 | €256,863 | €27,406 | -€229,458 | -89.3% |
| Taxes | 450/3 | €216,567 | €608 | -€215,959 | -99.7% |
| Remuneration and social security | 454/9 | €40,297 | €26,797 | -€13,499 | -33.5% |
| Other amounts payable | 47/48 | €626,680 | €794,455 | +€167,775 | +26.8% |
| Accrued charges and deferred income | 492/3 | - | €4,191 | +€4,191 | |
| Remuneration, social security and pensions | 62 | €29,668 | €5,215 | -€24,452 | -82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,806 | €23,173 | -€1,633 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,135 | €0 | -€4,135 | -100% |
| Other operating charges | 640/8 | €44,813 | €6,602 | -€38,211 | -85.3% |
| Gross operating margin | 9900 | -€82,299 | €61,158 | +€143,457 | |
| Operating profit (loss) | 9901 | -€185,720 | €26,167 | +€211,887 | |
| Financial income | 75/76B | €0 | €45 | +€45 | |
| Recurring financial income | 75 | €0 | €45 | +€45 | |
| Financial charges | 65/66B | €30,686 | €66,045 | +€35,359 | +115% |
| Recurring financial charges | 65 | €30,686 | €66,045 | +€35,359 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€216,406 | -€39,833 | +€176,573 | +81.6% |
| Income taxes | 67/77 | €202 | €210 | +€8 | +4.1% |
| Profit (loss) for the period | 9904 | -€216,609 | -€40,044 | +€176,565 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€216,609 | -€40,044 | +€176,565 | +81.5% |
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 19 October 2026 via checked.be.