BD DRIVE IN: 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 DRIVE IN
Largest movements
- Stocks and contracts -€22,385
down €22,385 (-5.0%), from €443,850 to €421,465
- Receivables within one year -€19,183
down €19,183 (-22.4%), from €85,568 to €66,385
of which Trade receivables: -€14,183
- Other debts -€53,292
down €53,292 (-19.5%), from €273,502 to €220,210
- Debts after one year -€34,586
no longer reported in 2025 (was €34,586)
- Trade debts +€28,580
up €28,580 (+27.2%), from €104,969 to €133,548
- Profit (loss) carried forward +€25,581
up €25,581 (+15.2%), from €168,134 to €193,715
- Tax, wage and social debts -€9,275
down €9,275 (-30.6%), from €30,331 to €21,055
of which Taxes: -€9,275
- Gross operating margin -€44,865
down €44,865 (-18.8%), from €238,902 to €194,036
- Staff costs -€10,072
down €10,072 (-6.8%), from €148,682 to €138,610
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 | €795,314 | €749,833 | -€45,482 | -5.7% |
| Fixed assets | 21/28 | €241,909 | €245,524 | +€3,615 | +1.5% |
| Tangible fixed assets | 22/27 | €2,009 | €5,624 | +€3,615 | +180% |
| Plant, machinery and equipment | 23 | €1,092 | €845 | -€247 | -22.7% |
| Furniture and vehicles | 24 | €917 | €4,779 | +€3,862 | +421% |
| Financial fixed assets | 28 | €239,900 | €239,900 | = | 0.0% |
| Current assets | 29/58 | €553,405 | €504,309 | -€49,097 | -8.9% |
| Stocks and contracts in progress | 3 | €443,850 | €421,465 | -€22,385 | -5.0% |
| Stocks | 30/36 | €443,850 | €421,465 | -€22,385 | -5.0% |
| Amounts receivable within one year | 40/41 | €85,568 | €66,385 | -€19,183 | -22.4% |
| Trade receivables | 40 | €60,568 | €46,385 | -€14,183 | -23.4% |
| Other amounts receivable | 41 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €20,599 | €15,651 | -€4,948 | -24.0% |
| Deferred charges and accrued income | 490/1 | €3,389 | €807 | -€2,581 | -76.2% |
| Total equity and liabilities | 10/49 | €795,314 | €749,833 | -€45,482 | -5.7% |
| Equity | 10/15 | €314,852 | €340,433 | +€25,581 | +8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €141,718 | €141,718 | = | 0.0% |
| Distributable reserves | 133 | €141,718 | €141,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,134 | €193,715 | +€25,581 | +15.2% |
| Amounts payable | 17/49 | €480,463 | €409,400 | -€71,063 | -14.8% |
| Amounts payable after more than one year | 17 | €34,586 | - | -€34,586 | |
| Financial debts | 170/4 | €34,586 | - | -€34,586 | |
| Amounts payable within one year | 42/48 | €445,877 | €409,400 | -€36,478 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €37,076 | €34,586 | -€2,491 | -6.7% |
| Trade debts | 44 | €104,969 | €133,548 | +€28,580 | +27.2% |
| Suppliers | 440/4 | €104,969 | €133,548 | +€28,580 | +27.2% |
| Taxes, remuneration and social security | 45 | €30,331 | €21,055 | -€9,275 | -30.6% |
| Taxes | 450/3 | €29,709 | €20,434 | -€9,275 | -31.2% |
| Remuneration and social security | 454/9 | €621 | €621 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €273,502 | €220,210 | -€53,292 | -19.5% |
| Remuneration, social security and pensions | 62 | €148,682 | €138,610 | -€10,072 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,824 | €1,548 | -€276 | -15.2% |
| Other operating charges | 640/8 | €11,556 | €11,141 | -€416 | -3.6% |
| Gross operating margin | 9900 | €238,902 | €194,036 | -€44,865 | -18.8% |
| Operating profit (loss) | 9901 | €76,839 | €42,738 | -€34,101 | -44.4% |
| Financial income | 75/76B | €160 | €73 | -€87 | -54.5% |
| Recurring financial income | 75 | €160 | €73 | -€87 | -54.5% |
| Financial charges | 65/66B | €1,890 | €1,340 | -€550 | -29.1% |
| Recurring financial charges | 65 | €1,890 | €1,340 | -€550 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €75,110 | €41,471 | -€33,639 | -44.8% |
| Income taxes | 67/77 | €18,276 | €15,890 | -€2,386 | -13.1% |
| Profit (loss) for the period | 9904 | €56,834 | €25,581 | -€31,253 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,834 | €25,581 | -€31,253 | -55.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.