B.D.T.S.: 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.T.S.
Largest movements
- Current assets -€13,479
down €13,479 (-68.0%), from €19,812 to €6,334
- Tangible fixed assets -€1,245
down €1,245 (-57.2%), from €2,177 to €932
- Debts within one year -€18,151
down €18,151 (-31.2%), from €58,158 to €40,007
- Profit (loss) carried forward +€3,428
up €3,428 (+6.3%), from -€54,761 to -€51,333
- Gross operating margin -€8,806
down €8,806 (-58.8%), from €14,967 to €6,161
- Depreciation -€650
down €650 (-34.3%), from €1,896 to €1,245
From the 2010 result to the 2011 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2010 | 2011 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,989 | €7,266 | -€14,724 | -67.0% |
| Fixed assets | 21/28 | €2,177 | €932 | -€1,245 | -57.2% |
| Tangible fixed assets | 22/27 | €2,177 | €932 | -€1,245 | -57.2% |
| Current assets | 29/58 | €19,812 | €6,334 | -€13,479 | -68.0% |
| Amounts receivable within one year | 40/41 | €2,277 | €1,337 | -€940 | -41.3% |
| Cash at bank and in hand | 54/58 | €2,125 | €4,996 | +€2,871 | +135% |
| Total equity and liabilities | 10/49 | €21,989 | €7,266 | -€14,724 | -67.0% |
| Equity | 10/15 | -€36,169 | -€32,741 | +€3,428 | +9.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,761 | -€51,333 | +€3,428 | +6.3% |
| Amounts payable | 17/49 | €58,158 | €40,007 | -€18,151 | -31.2% |
| Amounts payable within one year | 42/48 | €58,158 | €40,007 | -€18,151 | -31.2% |
| Trade debts | 44 | €25,924 | €12,497 | -€13,427 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,896 | €1,245 | -€650 | -34.3% |
| Gross operating margin | 9900 | €14,967 | €6,161 | -€8,806 | -58.8% |
| Operating profit (loss) | 9901 | €11,950 | €4,916 | -€7,035 | -58.9% |
| Recurring financial income | 75 | €13 | €8 | -€5 | -36.6% |
| Recurring financial charges | 65 | €515 | €1,497 | +€982 | +191% |
| Profit (loss) for the period before taxes | 9903 | €11,449 | €3,428 | -€8,021 | -70.1% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €11,448 | €3,428 | -€8,021 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,448 | €3,428 | -€8,021 | -70.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2010 and 31 December 2011. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.