BD-Airco: 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.
BD-Airco
Largest movements
- Cash +€10,525
up €10,525 (+209%), from €5,033 to €15,558
mainly Net result for the year (+€9,605) and Tax, wage and social debts (+€1,911)
- Receivables within one year +€1,426
up €1,426 (+37.2%), from €3,832 to €5,258
of which Trade receivables: +€1,911
- Reserves +€9,605
up €9,605 (+121%), from €7,922 to €17,527
- Tax, wage and social debts +€1,911
up €1,911 (+111%), from €1,721 to €3,631
- Trade debts +€435
up €435 (+50.6%), from €860 to €1,295
- Gross operating margin +€12,873
up €12,873 (+2,102%), from €612 to €13,485
- Taxes +€3,422
up €3,422 (+3,652%), from €94 to €3,515
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 | €15,715 | €27,666 | +€11,951 | +76.0% |
| Current assets | 29/58 | €15,715 | €27,666 | +€11,951 | +76.0% |
| Stocks and contracts in progress | 3 | €6,851 | €6,851 | = | 0.0% |
| Stocks | 30/36 | €6,851 | €6,851 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,832 | €5,258 | +€1,426 | +37.2% |
| Trade receivables | 40 | €2,083 | €3,994 | +€1,911 | +91.7% |
| Other amounts receivable | 41 | €1,748 | €1,264 | -€484 | -27.7% |
| Cash at bank and in hand | 54/58 | €5,033 | €15,558 | +€10,525 | +209% |
| Total equity and liabilities | 10/49 | €15,715 | €27,666 | +€11,951 | +76.0% |
| Equity | 10/15 | €11,882 | €21,487 | +€9,605 | +80.8% |
| Contributions | 10/11 | €3,960 | €3,960 | = | 0.0% |
| Reserves | 13 | €7,922 | €17,527 | +€9,605 | +121% |
| Distributable reserves | 133 | €7,922 | €17,527 | +€9,605 | +121% |
| Amounts payable | 17/49 | €3,833 | €6,179 | +€2,346 | +61.2% |
| Amounts payable within one year | 42/48 | €3,833 | €6,179 | +€2,346 | +61.2% |
| Trade debts | 44 | €860 | €1,295 | +€435 | +50.6% |
| Suppliers | 440/4 | €860 | €1,295 | +€435 | +50.6% |
| Advances received on contracts in progress | 46 | €1,005 | €1,005 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,721 | €3,631 | +€1,911 | +111% |
| Taxes | 450/3 | €1,721 | €3,631 | +€1,911 | +111% |
| Other amounts payable | 47/48 | €248 | €248 | = | 0.0% |
| Other operating charges | 640/8 | €286 | €290 | +€4 | +1.4% |
| Gross operating margin | 9900 | €612 | €13,485 | +€12,873 | +2,102% |
| Operating profit (loss) | 9901 | €326 | €13,195 | +€12,869 | +3,943% |
| Financial income | 75/76B | €36 | €36 | -€0 | -0.8% |
| Recurring financial income | 75 | €36 | €36 | -€0 | -0.8% |
| Financial charges | 65/66B | €91 | €111 | +€20 | +21.4% |
| Recurring financial charges | 65 | €91 | €111 | +€20 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €271 | €13,120 | +€12,849 | +4,733% |
| Income taxes | 67/77 | €94 | €3,515 | +€3,422 | +3,652% |
| Profit (loss) for the period | 9904 | €178 | €9,605 | +€9,427 | +5,303% |
| Profit (loss) for the period to be appropriated | 9905 | €178 | €9,605 | +€9,427 | +5,303% |
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 28 October 2026 via checked.be.