BBD Aménagements: 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
BBD Aménagements
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,430
2024 · €8,700-€12,130
Equity
€15,149
2024 · €18,579-€3,430
Cash
€7,517
2024 · €12,415-€4,898
Balance sheet total
€75,718
2024 · €73,084+€2,634
Largest movements
Assets
- Tangible fixed assets +€6,442
up €6,442 (+23.1%), from €27,898 to €34,339
of which Plant, machinery and equipment: +€13,036
- Cash -€4,898
down €4,898 (-39.5%), from €12,415 to €7,517
mainly Investment in fixed assets (net) (-€20,504) and Advances received (-€11,462)
- Deferred charges and accrued income +€935
up €935 (+51.2%), from €1,825 to €2,760
- Receivables within one year +€875
up €875 (+2.9%), from €29,724 to €30,599
of which Other amounts receivable: +€6,000
Equity and liabilities
- Advances received -€11,462
down €11,462 (-90.2%), from €12,703 to €1,241
- Debts after one year +€8,205
up €8,205 (+40.6%), from €20,216 to €28,421
of which Financial debts: +€8,205
- Current portion of long-term debt +€5,076
up €5,076 (+58.0%), from €8,753 to €13,829
- Profit (loss) carried forward -€3,430
down €3,430 (-27.3%), from €12,579 to €9,149
- Trade debts +€2,820
up €2,820 (+52.2%), from €5,405 to €8,225
of which Suppliers: +€2,820
Income statement
- Turnover +€156,807
new in 2025: €156,807
- Purchases and services +€134,814
new in 2025: €134,814
- Gross operating margin -€10,766
down €10,766 (-30.9%), from €34,810 to €24,043
- Depreciation +€1,788
up €1,788 (+14.6%), from €12,274 to €14,062
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
€8,700
Gross operating margin
-€10,766
Staff costs
+€847
Depreciation
-€1,788
Other operating charges
-€469
Financial income
+€53
Financial charges
-€7
Result 2025
-€3,430
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
+€2,325
Investment
-€20,504
Financing
+€13,280
Cash 2024
€12,415
From operations (derived)
+€2,325
Net result for the year
-€3,430
Depreciation
+€14,062
Stocks and contracts
+€720
Receivables within one year
-€875
Deferred charges and accrued income
-€935
Trade debts
+€2,820
Tax, wage and social debts
+€1,221
Advances received
-€11,462
Other debts
+€204
Investment (derived)
-€20,504
Investment in fixed assets (net)
-€20,504
Financing
+€13,280
Debts after one year
+€8,205
Current portion of long-term debt
+€5,076
Cash 2025
€7,517
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,084 | €75,718 | +€2,634 | +3.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €27,898 | €34,339 | +€6,442 | +23.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €27,898 | €34,339 | +€6,442 | +23.1% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €581 | €13,617 | +€13,036 | +2,244% |
| Furniture and vehicles | 24 | - | €2,604 | +€2,604 | |
| Leasing and similar rights | 25 | €27,317 | €18,119 | -€9,198 | -33.7% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €45,186 | €41,378 | -€3,808 | -8.4% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €1,222 | €502 | -€720 | -59.0% |
| Stocks | 30/36 | €1,222 | €502 | -€720 | -59.0% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €29,724 | €30,599 | +€875 | +2.9% |
| Trade receivables | 40 | €20,985 | €15,860 | -€5,125 | -24.4% |
| Other amounts receivable | 41 | €8,739 | €14,739 | +€6,000 | +68.7% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €12,415 | €7,517 | -€4,898 | -39.5% |
| Deferred charges and accrued income | 490/1 | €1,825 | €2,760 | +€935 | +51.2% |
| Total equity and liabilities | 10/49 | €73,084 | €75,718 | +€2,634 | +3.6% |
| Equity | 10/15 | €18,579 | €15,149 | -€3,430 | -18.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €12,579 | €9,149 | -€3,430 | -27.3% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €54,505 | €60,569 | +€6,064 | +11.1% |
| Amounts payable after more than one year | 17 | €20,216 | €28,421 | +€8,205 | +40.6% |
| Financial debts | 170/4 | €20,216 | €28,421 | +€8,205 | +40.6% |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €34,289 | €32,148 | -€2,141 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €8,753 | €13,829 | +€5,076 | +58.0% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €5,405 | €8,225 | +€2,820 | +52.2% |
| Suppliers | 440/4 | €5,405 | €8,225 | +€2,820 | +52.2% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | €12,703 | €1,241 | -€11,462 | -90.2% |
| Taxes, remuneration and social security | 45 | €5,030 | €6,251 | +€1,221 | +24.3% |
| Taxes | 450/3 | €4,647 | €3,386 | -€1,261 | -27.1% |
| Remuneration and social security | 454/9 | €383 | €2,865 | +€2,482 | +648% |
| Other amounts payable | 47/48 | €2,399 | €2,602 | +€204 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | - | €156,807 | +€156,807 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €134,814 | +€134,814 | |
| Remuneration, social security and pensions | 62 | €11,012 | €10,165 | -€847 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,274 | €14,062 | +€1,788 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €700 | €1,168 | +€469 | +67.0% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €34,810 | €24,043 | -€10,766 | -30.9% |
| Operating profit (loss) | 9901 | €10,824 | -€1,352 | -€12,176 | |
| Financial income | 75/76B | €1 | €53 | +€53 | +6,329% |
| Recurring financial income | 75 | €1 | €53 | +€53 | +6,329% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €2,125 | €2,131 | +€7 | +0.3% |
| Recurring financial charges | 65 | €2,125 | €2,131 | +€7 | +0.3% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €8,700 | -€3,430 | -€12,130 | |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €8,700 | -€3,430 | -€12,130 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €8,700 | -€3,430 | -€12,130 |
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 15 October 2026 via checked.be.