BD MAINTENANCE & CONSULTING: 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 MAINTENANCE & CONSULTING
Largest movements
- Cash -€8,832
down €8,832 (-86.9%), from €10,160 to €1,328
mainly Receivables within one year (-€3,176) and Net result for the year (-€2,693)
- Receivables within one year +€3,176
up €3,176 (+148%), from €2,142 to €5,318
- Stocks and contracts +€687
new in 2025: €687
- Deferred charges and accrued income -€636
down €636 (-68.8%), from €924 to €289
- Tangible fixed assets -€478
down €478 (-10.2%), from €4,676 to €4,198
of which Plant, machinery and equipment: -€437
- Profit (loss) carried forward -€2,693
down €2,693 (-128%), from -€2,111 to -€4,805
- Other debts -€2,159
down €2,159 (-17.7%), from €12,213 to €10,054
- Tax, wage and social debts -€537
down €537 (-25.0%), from €2,146 to €1,609
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Trade debts -€306
down €306 (-13.5%), from €2,267 to €1,961
- Gross operating margin -€1,492
down €1,492, from €1,458 to -€34
- Depreciation +€216
up €216 (+11.6%), from €1,858 to €2,074
- Financial charges -€31
down €31 (-14.1%), from €217 to €186
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 | €17,902 | €11,819 | -€6,082 | -34.0% |
| Fixed assets | 21/28 | €4,676 | €4,198 | -€478 | -10.2% |
| Tangible fixed assets | 22/27 | €4,676 | €4,198 | -€478 | -10.2% |
| Plant, machinery and equipment | 23 | €4,634 | €4,198 | -€437 | -9.4% |
| Furniture and vehicles | 24 | €41 | - | -€41 | |
| Current assets | 29/58 | €13,226 | €7,622 | -€5,604 | -42.4% |
| Stocks and contracts in progress | 3 | - | €687 | +€687 | |
| Stocks | 30/36 | - | €687 | +€687 | |
| Amounts receivable within one year | 40/41 | €2,142 | €5,318 | +€3,176 | +148% |
| Trade receivables | 40 | €2,142 | €5,318 | +€3,176 | +148% |
| Cash at bank and in hand | 54/58 | €10,160 | €1,328 | -€8,832 | -86.9% |
| Deferred charges and accrued income | 490/1 | €924 | €289 | -€636 | -68.8% |
| Total equity and liabilities | 10/49 | €17,902 | €11,819 | -€6,082 | -34.0% |
| Equity | 10/15 | €889 | -€1,805 | -€2,693 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,111 | -€4,805 | -€2,693 | -128% |
| Amounts payable | 17/49 | €17,013 | €13,624 | -€3,389 | -19.9% |
| Amounts payable within one year | 42/48 | €16,626 | €13,624 | -€3,002 | -18.1% |
| Trade debts | 44 | €2,267 | €1,961 | -€306 | -13.5% |
| Suppliers | 440/4 | €2,267 | €1,961 | -€306 | -13.5% |
| Taxes, remuneration and social security | 45 | €2,146 | €1,609 | -€537 | -25.0% |
| Taxes | 450/3 | €2,146 | €1,609 | -€537 | -25.0% |
| Other amounts payable | 47/48 | €12,213 | €10,054 | -€2,159 | -17.7% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,858 | €2,074 | +€216 | +11.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,458 | -€34 | -€1,492 | |
| Operating profit (loss) | 9901 | -€787 | -€2,507 | -€1,720 | -219% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €217 | €186 | -€31 | -14.1% |
| Recurring financial charges | 65 | €217 | €186 | -€31 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,004 | -€2,693 | -€1,689 | -168% |
| Profit (loss) for the period | 9904 | -€1,004 | -€2,693 | -€1,689 | -168% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,004 | -€2,693 | -€1,689 | -168% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.