BCDD: 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.
BCDD
Largest movements
- Cash -€24,078
down €24,078 (-52.4%), from €45,942 to €21,864
mainly Contributions, distributions and other (-€52,000) and Other debts (-€25,863)
- Receivables within one year -€13,427
down €13,427 (-31.0%), from €43,258 to €29,831
- Tangible fixed assets -€9,255
down €9,255 (-71.8%), from €12,896 to €3,641
of which Furniture and vehicles: -€8,557
- Reserves -€52,000
down €52,000 (-32.9%), from €157,860 to €105,860
- Profit (loss) carried forward +€27,761
up €27,761 (+62.8%), from €44,208 to €71,968
- Other debts -€25,863
down €25,863 (-15.8%), from €163,655 to €137,792
- Gross operating margin -€33,657
down €33,657 (-40.4%), from €83,299 to €49,642
- Financial charges -€12,193
down €12,193 (-77.9%), from €15,654 to €3,462
- Taxes -€5,540
down €5,540 (-32.4%), from €17,103 to €11,562
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,244 | €330,943 | -€48,301 | -12.7% |
| Fixed assets | 21/28 | €107,935 | €98,681 | -€9,255 | -8.6% |
| Tangible fixed assets | 22/27 | €12,896 | €3,641 | -€9,255 | -71.8% |
| Furniture and vehicles | 24 | €11,672 | €3,114 | -€8,557 | -73.3% |
| Other tangible fixed assets | 26 | €1,225 | €527 | -€697 | -57.0% |
| Financial fixed assets | 28 | €95,039 | €95,039 | = | 0.0% |
| Current assets | 29/58 | €271,308 | €232,262 | -€39,046 | -14.4% |
| Amounts receivable after more than one year | 29 | €178,333 | €178,333 | = | 0.0% |
| Trade receivables | 290 | - | €178,333 | +€178,333 | |
| Other amounts receivable | 291 | €178,333 | - | -€178,333 | |
| Amounts receivable within one year | 40/41 | €43,258 | €29,831 | -€13,427 | -31.0% |
| Trade receivables | 40 | €43,258 | €29,831 | -€13,427 | -31.0% |
| Cash at bank and in hand | 54/58 | €45,942 | €21,864 | -€24,078 | -52.4% |
| Deferred charges and accrued income | 490/1 | €3,775 | €2,233 | -€1,541 | -40.8% |
| Total equity and liabilities | 10/49 | €379,244 | €330,943 | -€48,301 | -12.7% |
| Equity | 10/15 | €208,268 | €184,028 | -€24,239 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,860 | €105,860 | -€52,000 | -32.9% |
| Distributable reserves | 133 | €157,860 | €105,860 | -€52,000 | -32.9% |
| Profit (loss) carried forward | 14 | €44,208 | €71,968 | +€27,761 | +62.8% |
| Amounts payable | 17/49 | €170,976 | €146,914 | -€24,062 | -14.1% |
| Amounts payable within one year | 42/48 | €170,976 | €143,677 | -€27,299 | -16.0% |
| Trade debts | 44 | €335 | €120 | -€215 | -64.2% |
| Suppliers | 440/4 | €335 | €120 | -€215 | -64.2% |
| Taxes, remuneration and social security | 45 | €6,986 | €5,765 | -€1,221 | -17.5% |
| Taxes | 450/3 | €6,986 | €5,765 | -€1,221 | -17.5% |
| Other amounts payable | 47/48 | €163,655 | €137,792 | -€25,863 | -15.8% |
| Accrued charges and deferred income | 492/3 | - | €3,237 | +€3,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,089 | €10,423 | +€334 | +3.3% |
| Other operating charges | 640/8 | €2,218 | €2,001 | -€217 | -9.8% |
| Gross operating margin | 9900 | €83,299 | €49,642 | -€33,657 | -40.4% |
| Operating profit (loss) | 9901 | €70,992 | €37,218 | -€33,775 | -47.6% |
| Financial income | 75/76B | €5,567 | €5,567 | +€0 | 0.0% |
| Recurring financial income | 75 | €5,567 | €5,567 | +€0 | 0.0% |
| Financial charges | 65/66B | €15,654 | €3,462 | -€12,193 | -77.9% |
| Recurring financial charges | 65 | €15,654 | €3,462 | -€12,193 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | €60,905 | €39,323 | -€21,582 | -35.4% |
| Income taxes | 67/77 | €17,103 | €11,562 | -€5,540 | -32.4% |
| Profit (loss) for the period | 9904 | €43,802 | €27,761 | -€16,042 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,802 | €27,761 | -€16,042 | -36.6% |
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 20 October 2026 via checked.be.