BBDM: 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.
BBDM
Largest movements
- Cash -€109,957
down €109,957 (-67.7%), from €162,426 to €52,468
mainly Contributions, distributions and other (-€200,000) and Other debts (-€162,501)
- Tangible fixed assets +€41,276
up €41,276 (+46.9%), from €87,987 to €129,263
- Receivables within one year +€30,367
up €30,367 (+56.8%), from €53,486 to €83,853
of which Trade receivables: +€20,584
- Intangible fixed assets +€6,940
new in 2025: €6,940
- Other debts -€162,501
down €162,501 (-70.8%), from €229,419 to €66,918
- Profit (loss) carried forward +€106,953
new in 2025: €106,953
- Accrued charges and deferred income +€73,063
new in 2025: €73,063
- Tax, wage and social debts -€54,136
down €54,136 (-79.8%), from €67,831 to €13,696
- Trade debts +€3,155
up €3,155 (+407.0%), from €775 to €3,931
- Gross operating margin +€166,496
up €166,496 (+58.6%), from €284,151 to €450,646
- Taxes +€46,729
up €46,729 (+80.1%), from €58,321 to €105,050
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 | €308,025 | €274,559 | -€33,466 | -10.9% |
| Fixed assets | 21/28 | €87,987 | €136,203 | +€48,216 | +54.8% |
| Intangible fixed assets | 21 | - | €6,940 | +€6,940 | |
| Tangible fixed assets | 22/27 | €87,987 | €129,263 | +€41,276 | +46.9% |
| Furniture and vehicles | 24 | €87,987 | €129,263 | +€41,276 | +46.9% |
| Current assets | 29/58 | €220,038 | €138,356 | -€81,682 | -37.1% |
| Amounts receivable within one year | 40/41 | €53,486 | €83,853 | +€30,367 | +56.8% |
| Trade receivables | 40 | €53,208 | €73,792 | +€20,584 | +38.7% |
| Other amounts receivable | 41 | €277 | €10,061 | +€9,783 | +3527.6% |
| Cash at bank and in hand | 54/58 | €162,426 | €52,468 | -€109,957 | -67.7% |
| Deferred charges and accrued income | 490/1 | €4,127 | €2,035 | -€2,092 | -50.7% |
| Total equity and liabilities | 10/49 | €308,025 | €274,559 | -€33,466 | -10.9% |
| Equity | 10/15 | €10,000 | €116,953 | +€106,953 | +1069.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €106,953 | +€106,953 | |
| Amounts payable | 17/49 | €298,025 | €157,606 | -€140,419 | -47.1% |
| Amounts payable within one year | 42/48 | €298,025 | €84,544 | -€213,481 | -71.6% |
| Trade debts | 44 | €775 | €3,931 | +€3,155 | +407.0% |
| Suppliers | 440/4 | €775 | €3,931 | +€3,155 | +407.0% |
| Taxes, remuneration and social security | 45 | €67,831 | €13,696 | -€54,136 | -79.8% |
| Taxes | 450/3 | €67,831 | €13,696 | -€54,136 | -79.8% |
| Other amounts payable | 47/48 | €229,419 | €66,918 | -€162,501 | -70.8% |
| Accrued charges and deferred income | 492/3 | - | €73,063 | +€73,063 | |
| Non-recurring operating income | 76A | - | €409 | +€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,995 | €31,196 | -€2,799 | -8.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €5,793 | +€5,793 | |
| Gross operating margin | 9900 | €284,151 | €450,646 | +€166,496 | +58.6% |
| Operating profit (loss) | 9901 | €249,768 | €413,258 | +€163,489 | +65.5% |
| Financial income | 75/76B | €12 | €0 | -€11 | -96.5% |
| Recurring financial income | 75 | €12 | €0 | -€11 | -96.5% |
| Financial charges | 65/66B | €1,166 | €1,256 | +€90 | +7.7% |
| Recurring financial charges | 65 | €1,166 | €1,256 | +€90 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €248,614 | €412,003 | +€163,389 | +65.7% |
| Income taxes | 67/77 | €58,321 | €105,050 | +€46,729 | +80.1% |
| Profit (loss) for the period | 9904 | €190,293 | €306,953 | +€116,659 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €190,293 | €306,953 | +€116,659 | +61.3% |
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 11 October 2026 via checked.be.