BD MOTION: 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 MOTION
Largest movements
- Receivables within one year +€15,759
up €15,759 (+15.2%), from €103,733 to €119,492
of which Other amounts receivable: +€35,039
- Cash +€5,840
up €5,840 (+96.3%), from €6,061 to €11,901
mainly Net result for the year (+€26,212) and Trade debts (+€14,150)
- Deferred charges and accrued income -€1,731
down €1,731 (-20.0%), from €8,656 to €6,925
- Profit (loss) carried forward +€25,379
up €25,379 (+34.1%), from €74,449 to €99,828
- Tax, wage and social debts -€19,956
down €19,956 (-57.6%), from €34,649 to €14,692
- Trade debts +€14,150
up €14,150 (+109%), from €12,987 to €27,138
- Gross operating margin -€71,259
down €71,259 (-66.0%), from €107,999 to €36,739
- Taxes -€18,357
down €18,357 (-69.1%), from €26,559 to €8,202
- Financial charges -€2,901
down €2,901 (-41.7%), from €6,950 to €4,049
- Financial income +€2,539
up €2,539 (+125%), from €2,028 to €4,567
- Depreciation +€1,258
up €1,258 (+148%), from €848 to €2,106
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 | €124,668 | €143,658 | +€18,990 | +15.2% |
| Fixed assets | 21/28 | €6,218 | €5,341 | -€877 | -14.1% |
| Tangible fixed assets | 22/27 | €6,218 | €5,341 | -€877 | -14.1% |
| Plant, machinery and equipment | 23 | €955 | €711 | -€244 | -25.5% |
| Furniture and vehicles | 24 | €5,263 | €4,629 | -€633 | -12.0% |
| Current assets | 29/58 | €118,450 | €138,318 | +€19,867 | +16.8% |
| Amounts receivable within one year | 40/41 | €103,733 | €119,492 | +€15,759 | +15.2% |
| Trade receivables | 40 | €37,212 | €17,932 | -€19,280 | -51.8% |
| Other amounts receivable | 41 | €66,521 | €101,560 | +€35,039 | +52.7% |
| Cash at bank and in hand | 54/58 | €6,061 | €11,901 | +€5,840 | +96.3% |
| Deferred charges and accrued income | 490/1 | €8,656 | €6,925 | -€1,731 | -20.0% |
| Total equity and liabilities | 10/49 | €124,668 | €143,658 | +€18,990 | +15.2% |
| Equity | 10/15 | €76,449 | €101,828 | +€25,379 | +33.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,449 | €99,828 | +€25,379 | +34.1% |
| Amounts payable | 17/49 | €48,219 | €41,830 | -€6,389 | -13.3% |
| Amounts payable within one year | 42/48 | €48,219 | €41,830 | -€6,389 | -13.3% |
| Trade debts | 44 | €12,987 | €27,138 | +€14,150 | +109% |
| Suppliers | 440/4 | €12,987 | €27,138 | +€14,150 | +109% |
| Taxes, remuneration and social security | 45 | €34,649 | €14,692 | -€19,956 | -57.6% |
| Taxes | 450/3 | €34,649 | €14,692 | -€19,956 | -57.6% |
| Other amounts payable | 47/48 | €583 | €0 | -€583 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €2,106 | +€1,258 | +148% |
| Other operating charges | 640/8 | €387 | €736 | +€349 | +90.1% |
| Gross operating margin | 9900 | €107,999 | €36,739 | -€71,259 | -66.0% |
| Operating profit (loss) | 9901 | €106,763 | €33,897 | -€72,866 | -68.3% |
| Financial income | 75/76B | €2,028 | €4,567 | +€2,539 | +125% |
| Recurring financial income | 75 | €2,028 | €4,567 | +€2,539 | +125% |
| Financial charges | 65/66B | €6,950 | €4,049 | -€2,901 | -41.7% |
| Recurring financial charges | 65 | €6,950 | €4,049 | -€2,901 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €101,841 | €34,414 | -€67,427 | -66.2% |
| Income taxes | 67/77 | €26,559 | €8,202 | -€18,357 | -69.1% |
| Profit (loss) for the period | 9904 | €75,282 | €26,212 | -€49,069 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,282 | €26,212 | -€49,069 | -65.2% |
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.