BD-Attest: 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.
BD-Attest
Largest movements
- Receivables within one year +€9,032
up €9,032 (+58.0%), from €15,567 to €24,599
of which Other amounts receivable: +€12,611
- Cash -€8,290
down €8,290 (-27.8%), from €29,778 to €21,488
mainly Receivables within one year (-€9,032) and Trade debts (-€6,157)
- Tangible fixed assets -€2,568
down €2,568 (-17.6%), from €14,610 to €12,042
- Deferred charges and accrued income -€2,497
down €2,497 (-97.4%), from €2,564 to €67
- Reserves +€11,863
up €11,863 (+49.8%), from €23,811 to €35,674
- Trade debts -€6,157
down €6,157 (-55.3%), from €11,140 to €4,983
- Debts after one year -€5,720
down €5,720 (-79.5%), from €7,197 to €1,478
- Tax, wage and social debts -€4,603
down €4,603 (-38.5%), from €11,945 to €7,342
- Gross operating margin -€570
down €570 (-2.5%), from €22,640 to €22,069
- Financial income +€488
up €488 (+116.3%), from €420 to €909
- Other operating charges -€290
down €290 (-39.6%), from €731 to €441
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 | €62,519 | €58,195 | -€4,324 | -6.9% |
| Fixed assets | 21/28 | €14,610 | €12,042 | -€2,568 | -17.6% |
| Tangible fixed assets | 22/27 | €14,610 | €12,042 | -€2,568 | -17.6% |
| Furniture and vehicles | 24 | €14,610 | €12,042 | -€2,568 | -17.6% |
| Current assets | 29/58 | €47,909 | €46,153 | -€1,756 | -3.7% |
| Amounts receivable within one year | 40/41 | €15,567 | €24,599 | +€9,032 | +58.0% |
| Trade receivables | 40 | €4,404 | €824 | -€3,580 | -81.3% |
| Other amounts receivable | 41 | €11,163 | €23,775 | +€12,611 | +113.0% |
| Cash at bank and in hand | 54/58 | €29,778 | €21,488 | -€8,290 | -27.8% |
| Deferred charges and accrued income | 490/1 | €2,564 | €67 | -€2,497 | -97.4% |
| Total equity and liabilities | 10/49 | €62,519 | €58,195 | -€4,324 | -6.9% |
| Equity | 10/15 | €26,811 | €38,674 | +€11,863 | +44.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,811 | €35,674 | +€11,863 | +49.8% |
| Distributable reserves | 133 | €23,811 | €35,674 | +€11,863 | +49.8% |
| Amounts payable | 17/49 | €35,708 | €19,522 | -€16,187 | -45.3% |
| Amounts payable after more than one year | 17 | €7,197 | €1,478 | -€5,720 | -79.5% |
| Financial debts | 170/4 | €7,197 | €1,478 | -€5,720 | -79.5% |
| Amounts payable within one year | 42/48 | €28,511 | €18,044 | -€10,467 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €5,427 | €5,720 | +€293 | +5.4% |
| Trade debts | 44 | €11,140 | €4,983 | -€6,157 | -55.3% |
| Suppliers | 440/4 | €11,140 | €4,983 | -€6,157 | -55.3% |
| Taxes, remuneration and social security | 45 | €11,945 | €7,342 | -€4,603 | -38.5% |
| Taxes | 450/3 | €11,945 | €7,342 | -€4,603 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,755 | €4,925 | +€171 | +3.6% |
| Other operating charges | 640/8 | €731 | €441 | -€290 | -39.6% |
| Gross operating margin | 9900 | €22,640 | €22,069 | -€570 | -2.5% |
| Operating profit (loss) | 9901 | €17,154 | €16,703 | -€451 | -2.6% |
| Financial income | 75/76B | €420 | €909 | +€488 | +116.3% |
| Recurring financial income | 75 | €420 | €909 | +€488 | +116.3% |
| Financial charges | 65/66B | €889 | €732 | -€157 | -17.7% |
| Recurring financial charges | 65 | €889 | €732 | -€157 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €16,685 | €16,879 | +€194 | +1.2% |
| Income taxes | 67/77 | €4,910 | €5,016 | +€106 | +2.2% |
| Profit (loss) for the period | 9904 | €11,775 | €11,863 | +€88 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,775 | €11,863 | +€88 | +0.7% |
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 5 October 2026 via checked.be.