BD SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€35,440
up €35,440 (+1,209%), from €2,932 to €38,373
of which Trade receivables: +€19,950
- Cash -€21,970
down €21,970 (-81.4%), from €26,986 to €5,016
mainly Receivables within one year (-€35,440) and Contributions, distributions and other (-€20,561)
- Intangible fixed assets -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Tangible fixed assets -€3,397
down €3,397 (-28.1%), from €12,107 to €8,710
of which Other tangible fixed assets: -€2,705
- Current portion of long-term debt -€8,549
down €8,549 (-100%), from €8,549 to €0
- Other debts +€4,224
up €4,224 (+4.5%), from €94,020 to €98,244
- Tax, wage and social debts -€3,365
down €3,365 (-14.1%), from €23,844 to €20,479
- Gross operating margin -€25,361
down €25,361 (-33.4%), from €75,863 to €50,503
- Taxes -€6,505
down €6,505 (-51.7%), from €12,590 to €6,085
- Financial charges -€932
down €932 (-66.0%), from €1,414 to €481
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 | €142,026 | €132,131 | -€9,894 | -7.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €112,107 | €88,710 | -€23,397 | -20.9% |
| Intangible fixed assets | 21 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Tangible fixed assets | 22/27 | €12,107 | €8,710 | -€3,397 | -28.1% |
| Plant, machinery and equipment | 23 | €2,688 | €2,022 | -€666 | -24.8% |
| Furniture and vehicles | 24 | €27 | €0 | -€27 | -100% |
| Other tangible fixed assets | 26 | €9,392 | €6,688 | -€2,705 | -28.8% |
| Current assets | 29/58 | €29,918 | €43,422 | +€13,503 | +45.1% |
| Amounts receivable within one year | 40/41 | €2,932 | €38,373 | +€35,440 | +1,209% |
| Trade receivables | 40 | €0 | €19,950 | +€19,950 | |
| Other amounts receivable | 41 | €2,932 | €18,423 | +€15,490 | +528% |
| Cash at bank and in hand | 54/58 | €26,986 | €5,016 | -€21,970 | -81.4% |
| Deferred charges and accrued income | 490/1 | €0 | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €142,026 | €132,131 | -€9,894 | -7.0% |
| Equity | 10/15 | €6,600 | €6,600 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,426 | €125,531 | -€9,894 | -7.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €134,007 | €125,531 | -€8,476 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €8,549 | €0 | -€8,549 | -100% |
| Financial debts | 43 | €5,133 | €4,094 | -€1,039 | -20.2% |
| Credit institutions | 430/8 | €5,133 | €4,094 | -€1,039 | -20.2% |
| Trade debts | 44 | €2,460 | €2,714 | +€253 | +10.3% |
| Suppliers | 440/4 | €2,460 | €2,714 | +€253 | +10.3% |
| Taxes, remuneration and social security | 45 | €23,844 | €20,479 | -€3,365 | -14.1% |
| Taxes | 450/3 | €23,844 | €20,479 | -€3,365 | -14.1% |
| Other amounts payable | 47/48 | €94,020 | €98,244 | +€4,224 | +4.5% |
| Accrued charges and deferred income | 492/3 | €1,419 | €0 | -€1,419 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,754 | €23,397 | -€357 | -1.5% |
| Other operating charges | 640/8 | €383 | €68 | -€316 | -82.3% |
| Gross operating margin | 9900 | €75,863 | €50,503 | -€25,361 | -33.4% |
| Operating profit (loss) | 9901 | €51,726 | €27,037 | -€24,688 | -47.7% |
| Financial income | 75/76B | €3 | €89 | +€87 | +3,340% |
| Recurring financial income | 75 | €3 | €89 | +€87 | +3,340% |
| Financial charges | 65/66B | €1,414 | €481 | -€932 | -66.0% |
| Recurring financial charges | 65 | €1,414 | €481 | -€932 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €50,314 | €26,645 | -€23,669 | -47.0% |
| Income taxes | 67/77 | €12,590 | €6,085 | -€6,505 | -51.7% |
| Profit (loss) for the period | 9904 | €37,725 | €20,561 | -€17,164 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,725 | €20,561 | -€17,164 | -45.5% |
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 26 October 2026 via checked.be.