BCKDa: 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.
BCKDa
Largest movements
- Current investments +€1.5m
up €1.5m (+508.5%), from €295,000 to €1.8m
- Receivables within one year +€321,145
new in 2025: €321,145
- Reserves +€1.5m
up €1.5m (+508.5%), from €295,000 to €1.8m
- Profit (loss) carried forward +€498,717
up €498,717, from -€302,626 to €196,092
- Debts after one year -€177,602
down €177,602 (-10.8%), from €1.6m to €1.5m
- Financial income +€2.0m
new in 2025: €2.0m
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 | €1,645,294 | €3,466,409 | +€1.8m | +110.7% |
| Fixed assets | 21/28 | €1,350,000 | €1,350,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,350,000 | €1,350,000 | = | 0.0% |
| Current assets | 29/58 | €295,294 | €2,116,409 | +€1.8m | +616.7% |
| Amounts receivable within one year | 40/41 | - | €321,145 | +€321,145 | |
| Other amounts receivable | 41 | - | €321,145 | +€321,145 | |
| Current investments | 50/53 | €295,000 | €1,795,000 | +€1.5m | +508.5% |
| Cash at bank and in hand | 54/58 | €294 | €264 | -€30 | -10.2% |
| Total equity and liabilities | 10/49 | €1,645,294 | €3,466,409 | +€1.8m | +110.7% |
| Equity | 10/15 | -€1,426 | €1,997,292 | +€2.0m | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €295,000 | €1,795,000 | +€1.5m | +508.5% |
| Non-distributable reserves | 130/1 | €295,000 | €1,795,000 | +€1.5m | +508.5% |
| Own shares acquired | 1312 | €295,000 | €1,795,000 | +€1.5m | +508.5% |
| Profit (loss) carried forward | 14 | -€302,626 | €196,092 | +€498,717 | |
| Amounts payable | 17/49 | €1,646,719 | €1,469,118 | -€177,602 | -10.8% |
| Amounts payable after more than one year | 17 | €1,646,719 | €1,469,118 | -€177,602 | -10.8% |
| Other amounts payable | 178/9 | €1,646,719 | €1,469,118 | -€177,602 | -10.8% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Operating profit (loss) | 9901 | -€960 | -€968 | -€7 | -0.8% |
| Financial income | 75/76B | - | €2,000,000 | +€2.0m | |
| Recurring financial income | 75 | - | €2,000,000 | +€2.0m | |
| Financial charges | 65/66B | €315 | €315 | = | 0.0% |
| Recurring financial charges | 65 | €315 | €315 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,275 | €1,998,717 | +€2.0m | |
| Profit (loss) for the period | 9904 | -€1,275 | €1,998,717 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,275 | €1,998,717 | +€2.0m |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.