BD Construct: 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 Construct
Largest movements
- Tangible fixed assets -€13,930
down €13,930 (-5.8%), from €239,792 to €225,863
- Receivables within one year -€5,123
no longer reported in 2025 (was €5,123)
- Profit (loss) carried forward -€13,381
down €13,381 (-24.4%), from -€54,786 to -€68,167
- Debts after one year -€7,546
down €7,546 (-5.5%), from €138,212 to €130,666
- Other debts +€5,400
up €5,400 (+4.1%), from €131,851 to €137,251
- Trade debts -€4,748
down €4,748 (-99.0%), from €4,797 to €49
- Gross operating margin +€9,698
up €9,698, from -€327 to €9,371
- Financial charges -€4,690
down €4,690 (-39.9%), from €11,761 to €7,070
- Depreciation -€600
down €600 (-4.1%), from €14,529 to €13,930
- Financial income -€298
no longer reported in 2025 (was €298)
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 | €247,262 | €227,345 | -€19,917 | -8.1% |
| Fixed assets | 21/28 | €239,792 | €225,863 | -€13,930 | -5.8% |
| Tangible fixed assets | 22/27 | €239,792 | €225,863 | -€13,930 | -5.8% |
| Land and buildings | 22 | €239,792 | €225,863 | -€13,930 | -5.8% |
| Current assets | 29/58 | €7,470 | €1,483 | -€5,987 | -80.2% |
| Amounts receivable within one year | 40/41 | €5,123 | - | -€5,123 | |
| Trade receivables | 40 | €5,123 | - | -€5,123 | |
| Cash at bank and in hand | 54/58 | €2,095 | €911 | -€1,184 | -56.5% |
| Deferred charges and accrued income | 490/1 | €252 | €572 | +€320 | +126.7% |
| Total equity and liabilities | 10/49 | €247,262 | €227,345 | -€19,917 | -8.1% |
| Equity | 10/15 | -€34,786 | -€48,167 | -€13,381 | -38.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,786 | -€68,167 | -€13,381 | -24.4% |
| Amounts payable | 17/49 | €282,047 | €275,512 | -€6,535 | -2.3% |
| Amounts payable after more than one year | 17 | €138,212 | €130,666 | -€7,546 | -5.5% |
| Financial debts | 170/4 | €138,212 | €130,666 | -€7,546 | -5.5% |
| Amounts payable within one year | 42/48 | €143,836 | €144,847 | +€1,011 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €7,187 | €7,546 | +€358 | +5.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,797 | €49 | -€4,748 | -99.0% |
| Suppliers | 440/4 | €4,797 | €49 | -€4,748 | -99.0% |
| Other amounts payable | 47/48 | €131,851 | €137,251 | +€5,400 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,529 | €13,930 | -€600 | -4.1% |
| Other operating charges | 640/8 | €1,691 | €1,753 | +€62 | +3.7% |
| Gross operating margin | 9900 | -€327 | €9,371 | +€9,698 | |
| Operating profit (loss) | 9901 | -€16,547 | -€6,311 | +€10,236 | +61.9% |
| Financial income | 75/76B | €298 | - | -€298 | |
| Recurring financial income | 75 | €298 | - | -€298 | |
| Financial charges | 65/66B | €11,761 | €7,070 | -€4,690 | -39.9% |
| Recurring financial charges | 65 | €11,761 | €7,070 | -€4,690 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,010 | -€13,381 | +€14,628 | +52.2% |
| Profit (loss) for the period | 9904 | -€28,010 | -€13,381 | +€14,628 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,010 | -€13,381 | +€14,628 | +52.2% |
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 7 October 2026 via checked.be.