BD EN CIE: 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 EN CIE
Largest movements
- Tangible fixed assets -€28,213
down €28,213 (-71.3%), from €39,584 to €11,371
- Receivables within one year -€5,382
down €5,382 (-4.4%), from €121,723 to €116,340
of which Other amounts receivable: -€15,522
- Cash -€2,442
down €2,442 (-40.4%), from €6,041 to €3,600
mainly Net result for the year (-€24,104) and Debts after one year (-€8,837)
- Profit (loss) carried forward -€24,104
down €24,104 (-42.6%), from -€56,604 to -€80,708
- Debts after one year -€8,837
no longer reported in 2025 (was €8,837)
- Current portion of long-term debt -€6,092
down €6,092 (-40.8%), from €14,928 to €8,837
- Other debts +€2,336
up €2,336 (+1.5%), from €157,283 to €159,619
- Gross operating margin +€13,886
up €13,886 (+72.0%), from -€19,279 to -€5,392
- Other operating charges +€10,742
up €10,742 (+621%), from €1,730 to €12,472
- Depreciation -€6,532
down €6,532 (-56.5%), from €11,564 to €5,032
- Staff costs +€1,736
up €1,736, from -€1,052 to €684
- Financial charges -€479
down €479 (-47.8%), from €1,003 to €524
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 | €167,924 | €131,362 | -€36,561 | -21.8% |
| Fixed assets | 21/28 | €39,584 | €11,371 | -€28,213 | -71.3% |
| Tangible fixed assets | 22/27 | €39,584 | €11,371 | -€28,213 | -71.3% |
| Plant, machinery and equipment | 23 | €39,584 | €11,371 | -€28,213 | -71.3% |
| Current assets | 29/58 | €128,339 | €119,991 | -€8,348 | -6.5% |
| Amounts receivable within one year | 40/41 | €121,723 | €116,340 | -€5,382 | -4.4% |
| Trade receivables | 40 | €0 | €10,140 | +€10,140 | |
| Other amounts receivable | 41 | €121,723 | €106,200 | -€15,522 | -12.8% |
| Cash at bank and in hand | 54/58 | €6,041 | €3,600 | -€2,442 | -40.4% |
| Deferred charges and accrued income | 490/1 | €575 | €51 | -€524 | -91.1% |
| Total equity and liabilities | 10/49 | €167,924 | €131,362 | -€36,561 | -21.8% |
| Equity | 10/15 | -€14,936 | -€39,039 | -€24,104 | -161% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €35,471 | €35,471 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €33,612 | €33,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,604 | -€80,708 | -€24,104 | -42.6% |
| Amounts payable | 17/49 | €182,859 | €170,402 | -€12,458 | -6.8% |
| Amounts payable after more than one year | 17 | €8,837 | - | -€8,837 | |
| Financial debts | 170/4 | €8,837 | - | -€8,837 | |
| Amounts payable within one year | 42/48 | €172,245 | €168,793 | -€3,452 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €14,928 | €8,837 | -€6,092 | -40.8% |
| Trade debts | 44 | €34 | €337 | +€304 | +898% |
| Suppliers | 440/4 | €34 | €337 | +€304 | +898% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €157,283 | €159,619 | +€2,336 | +1.5% |
| Accrued charges and deferred income | 492/3 | €1,778 | €1,609 | -€169 | -9.5% |
| Remuneration, social security and pensions | 62 | -€1,052 | €684 | +€1,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,564 | €5,032 | -€6,532 | -56.5% |
| Other operating charges | 640/8 | €1,730 | €12,472 | +€10,742 | +621% |
| Gross operating margin | 9900 | -€19,279 | -€5,392 | +€13,886 | +72.0% |
| Operating profit (loss) | 9901 | -€31,521 | -€23,580 | +€7,941 | +25.2% |
| Financial charges | 65/66B | €1,003 | €524 | -€479 | -47.8% |
| Recurring financial charges | 65 | €1,003 | €524 | -€479 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,524 | -€24,104 | +€8,420 | +25.9% |
| Profit (loss) for the period | 9904 | -€32,524 | -€24,104 | +€8,420 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,524 | -€24,104 | +€8,420 | +25.9% |
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 24 October 2026 via checked.be.