BD CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€4,997
down €4,997 (-5.5%), from €90,511 to €85,514
- Other debts +€16,452
up €16,452 (+9.6%), from €170,807 to €187,259
- Profit (loss) carried forward -€13,090
down €13,090 (-83.6%), from -€15,661 to -€28,751
- Debts after one year -€10,560
down €10,560 (-28.4%), from €37,232 to €26,671
- Gross operating margin +€2,780
up €2,780 (+44.6%), from -€6,234 to -€3,454
- Financial charges -€557
down €557 (-21.0%), from €2,657 to €2,100
- Other operating charges +€87
up €87 (+3.5%), from €2,453 to €2,539
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 | €217,667 | €212,394 | -€5,273 | -2.4% |
| Fixed assets | 21/28 | €216,511 | €211,514 | -€4,997 | -2.3% |
| Tangible fixed assets | 22/27 | €90,511 | €85,514 | -€4,997 | -5.5% |
| Land and buildings | 22 | €90,511 | €85,514 | -€4,997 | -5.5% |
| Financial fixed assets | 28 | €126,000 | €126,000 | = | 0.0% |
| Current assets | 29/58 | €1,155 | €879 | -€276 | -23.9% |
| Cash at bank and in hand | 54/58 | €685 | €0 | -€685 | -100.0% |
| Deferred charges and accrued income | 490/1 | €470 | €879 | +€409 | +87.0% |
| Total equity and liabilities | 10/49 | €217,667 | €212,394 | -€5,273 | -2.4% |
| Equity | 10/15 | -€3,261 | -€16,351 | -€13,090 | -401.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,661 | -€28,751 | -€13,090 | -83.6% |
| Amounts payable | 17/49 | €220,927 | €228,745 | +€7,817 | +3.5% |
| Amounts payable after more than one year | 17 | €37,232 | €26,671 | -€10,560 | -28.4% |
| Financial debts | 170/4 | €37,232 | €26,671 | -€10,560 | -28.4% |
| Amounts payable within one year | 42/48 | €183,696 | €202,073 | +€18,378 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €10,073 | €11,100 | +€1,027 | +10.2% |
| Trade debts | 44 | €2,815 | €3,714 | +€899 | +31.9% |
| Suppliers | 440/4 | €2,815 | €3,714 | +€899 | +31.9% |
| Other amounts payable | 47/48 | €170,807 | €187,259 | +€16,452 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,997 | €4,997 | = | 0.0% |
| Other operating charges | 640/8 | €2,453 | €2,539 | +€87 | +3.5% |
| Gross operating margin | 9900 | -€6,234 | -€3,454 | +€2,780 | +44.6% |
| Operating profit (loss) | 9901 | -€13,684 | -€10,990 | +€2,694 | +19.7% |
| Financial charges | 65/66B | €2,657 | €2,100 | -€557 | -21.0% |
| Recurring financial charges | 65 | €2,657 | €2,100 | -€557 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,341 | -€13,090 | +€3,251 | +19.9% |
| Profit (loss) for the period | 9904 | -€16,341 | -€13,090 | +€3,251 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,341 | -€13,090 | +€3,251 | +19.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.