BD Compta: what changed
BD Compta
Largest movements
- Cash +€9,829
up €9,829 (+12.2%), from €80,874 to €90,703
mainly Depreciation (+€7,600) and Receivables within one year (+€2,910)
- Intangible fixed assets -€7,071
down €7,071 (-21.8%), from €32,418 to €25,347
- Receivables within one year -€2,910
down €2,910 (-12.8%), from €22,645 to €19,736
of which Trade receivables: -€3,192
- Tax, wage and social debts -€3,124
down €3,124 (-35.9%), from €8,702 to €5,577
of which Taxes: -€5,961
- Reserves +€1,759
up €1,759 (+1.6%), from €109,552 to €111,311
- Gross operating margin -€692
down €692 (-5.5%), from €12,600 to €11,909
- Depreciation -€543
down €543 (-6.7%), from €8,142 to €7,600
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,285 | €139,064 | -€1,221 | -0.9% |
| Fixed assets | 21/28 | €33,142 | €25,542 | -€7,600 | -22.9% |
| Intangible fixed assets | 21 | €32,418 | €25,347 | -€7,071 | -21.8% |
| Tangible fixed assets | 22/27 | €724 | €195 | -€529 | -73.0% |
| Plant, machinery and equipment | 23 | €42 | - | -€42 | |
| Furniture and vehicles | 24 | €561 | €125 | -€436 | -77.8% |
| Other tangible fixed assets | 26 | €121 | €70 | -€51 | -41.8% |
| Current assets | 29/58 | €107,143 | €113,522 | +€6,378 | +6.0% |
| Amounts receivable within one year | 40/41 | €22,645 | €19,736 | -€2,910 | -12.8% |
| Trade receivables | 40 | €19,111 | €15,920 | -€3,192 | -16.7% |
| Other amounts receivable | 41 | €3,534 | €3,816 | +€282 | +8.0% |
| Cash at bank and in hand | 54/58 | €80,874 | €90,703 | +€9,829 | +12.2% |
| Deferred charges and accrued income | 490/1 | €3,625 | €3,083 | -€541 | -14.9% |
| Total equity and liabilities | 10/49 | €140,285 | €139,064 | -€1,221 | -0.9% |
| Equity | 10/15 | €130,012 | €131,771 | +€1,759 | +1.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €109,552 | €111,311 | +€1,759 | +1.6% |
| Distributable reserves | 133 | €109,552 | €111,311 | +€1,759 | +1.6% |
| Amounts payable | 17/49 | €10,273 | €7,293 | -€2,980 | -29.0% |
| Amounts payable within one year | 42/48 | €10,273 | €7,293 | -€2,980 | -29.0% |
| Trade debts | 44 | €1,571 | €1,716 | +€144 | +9.2% |
| Suppliers | 440/4 | €1,571 | €1,716 | +€144 | +9.2% |
| Taxes, remuneration and social security | 45 | €8,702 | €5,577 | -€3,124 | -35.9% |
| Taxes | 450/3 | €8,702 | €2,741 | -€5,961 | -68.5% |
| Remuneration and social security | 454/9 | - | €2,837 | +€2,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,142 | €7,600 | -€543 | -6.7% |
| Other operating charges | 640/8 | €1,114 | €1,086 | -€28 | -2.5% |
| Gross operating margin | 9900 | €12,600 | €11,909 | -€692 | -5.5% |
| Operating profit (loss) | 9901 | €3,344 | €3,223 | -€121 | -3.6% |
| Financial income | 75/76B | €2 | €48 | +€46 | +2,220% |
| Recurring financial income | 75 | €2 | €48 | +€46 | +2,220% |
| Financial charges | 65/66B | €190 | €161 | -€30 | -15.5% |
| Recurring financial charges | 65 | €108 | €131 | +€22 | +20.6% |
| Non-recurring financial charges | 66B | €82 | €30 | -€52 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €3,156 | €3,110 | -€46 | -1.4% |
| Income taxes | 67/77 | €1,436 | €1,352 | -€84 | -5.9% |
| Profit (loss) for the period | 9904 | €1,720 | €1,759 | +€39 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,720 | €1,759 | +€39 | +2.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.