BBDH: 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.
BBDH
Largest movements
- Tangible fixed assets -€15,408
down €15,408 (-15.1%), from €101,721 to €86,313
of which Land and buildings: -€13,992
- Cash -€1,301
down €1,301 (-97.6%), from €1,333 to €32
mainly Debts after one year (-€12,074) and Net result for the year (-€4,948)
- Debts after one year -€12,074
down €12,074 (-12.5%), from €96,376 to €84,303
- Profit (loss) carried forward -€4,948
down €4,948 (-7.2%), from -€68,901 to -€73,849
- Gross operating margin -€388
down €388 (-2.7%), from €14,339 to €13,951
- Financial charges -€226
down €226 (-9.9%), from €2,279 to €2,053
of which Financial charges: -€117
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 | €103,054 | €86,345 | -€16,709 | -16.2% |
| Fixed assets | 21/28 | €101,721 | €86,313 | -€15,408 | -15.1% |
| Tangible fixed assets | 22/27 | €101,721 | €86,313 | -€15,408 | -15.1% |
| Land and buildings | 22 | €97,474 | €83,481 | -€13,992 | -14.4% |
| Plant, machinery and equipment | 23 | €4,247 | €2,831 | -€1,416 | -33.3% |
| Current assets | 29/58 | €1,333 | €32 | -€1,301 | -97.6% |
| Cash at bank and in hand | 54/58 | €1,333 | €32 | -€1,301 | -97.6% |
| Total equity and liabilities | 10/49 | €103,054 | €86,345 | -€16,709 | -16.2% |
| Equity | 10/15 | -€36,901 | -€41,849 | -€4,948 | -13.4% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Capital | 10 | €32,000 | - | -€32,000 | |
| Issued capital | 100 | €32,000 | - | -€32,000 | |
| Profit (loss) carried forward | 14 | -€68,901 | -€73,849 | -€4,948 | -7.2% |
| Amounts payable | 17/49 | €139,955 | €128,193 | -€11,762 | -8.4% |
| Amounts payable after more than one year | 17 | €96,376 | €84,303 | -€12,074 | -12.5% |
| Financial debts | 170/4 | €96,376 | €84,303 | -€12,074 | -12.5% |
| Amounts payable within one year | 42/48 | €43,579 | €43,890 | +€312 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €11,847 | €12,074 | +€226 | +1.9% |
| Trade debts | 44 | €2,039 | €2,124 | +€86 | +4.2% |
| Suppliers | 440/4 | €2,039 | €2,124 | +€86 | +4.2% |
| Other amounts payable | 47/48 | €29,693 | €29,693 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,408 | €15,408 | = | 0.0% |
| Other operating charges | 640/8 | €1,394 | €1,438 | +€44 | +3.1% |
| Gross operating margin | 9900 | €14,339 | €13,951 | -€388 | -2.7% |
| Operating profit (loss) | 9901 | -€2,463 | -€2,895 | -€432 | -17.6% |
| Financial charges | 65/66B | €2,279 | €2,053 | -€226 | -9.9% |
| Recurring financial charges | 65 | €2,169 | €2,053 | -€117 | -5.4% |
| Non-recurring financial charges | 66B | €109 | - | -€109 | |
| Profit (loss) for the period before taxes | 9903 | -€4,741 | -€4,948 | -€206 | -4.3% |
| Profit (loss) for the period | 9904 | -€4,741 | -€4,948 | -€206 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,741 | -€4,948 | -€206 | -4.3% |
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 3 October 2026 via checked.be.