BD Technology: 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 Technology
Largest movements
- Current investments -€29,000
no longer reported in 2025 (was €29,000)
- Cash +€22,501
up €22,501 (+607%), from €3,705 to €26,205
mainly Current investments (+€29,000) and Depreciation (+€26,659)
- Tangible fixed assets -€22,434
down €22,434 (-4.2%), from €537,868 to €515,434
- Short-term financial debts -€55,000
no longer reported in 2025 (was €55,000)
- Debts after one year +€15,788
up €15,788 (+7.0%), from €223,998 to €239,785
- Current portion of long-term debt +€11,390
up €11,390 (+52.0%), from €21,908 to €33,298
- Tax, wage and social debts +€6,564
up €6,564 (+29.4%), from €22,335 to €28,898
- Gross operating margin -€30,343
down €30,343 (-33.4%), from €90,726 to €60,383
- Taxes -€9,105
down €9,105 (-57.9%), from €15,716 to €6,611
- Financial charges -€3,673
down €3,673 (-22.5%), from €16,297 to €12,624
- Depreciation +€1,082
up €1,082 (+4.2%), from €25,577 to €26,659
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 | €635,384 | €612,616 | -€22,768 | -3.6% |
| Fixed assets | 21/28 | €545,615 | €523,182 | -€22,434 | -4.1% |
| Tangible fixed assets | 22/27 | €537,868 | €515,434 | -€22,434 | -4.2% |
| Land and buildings | 22 | €366,352 | €356,323 | -€10,029 | -2.7% |
| Plant, machinery and equipment | 23 | €4,074 | €3,476 | -€599 | -14.7% |
| Furniture and vehicles | 24 | €21,060 | €17,499 | -€3,561 | -16.9% |
| Leasing and similar rights | 25 | €146,381 | €138,136 | -€8,245 | -5.6% |
| Financial fixed assets | 28 | €7,748 | €7,748 | = | 0.0% |
| Current assets | 29/58 | €89,769 | €89,435 | -€334 | -0.4% |
| Amounts receivable within one year | 40/41 | €56,713 | €62,465 | +€5,752 | +10.1% |
| Trade receivables | 40 | €13,969 | €14,923 | +€954 | +6.8% |
| Other amounts receivable | 41 | €42,744 | €47,542 | +€4,798 | +11.2% |
| Current investments | 50/53 | €29,000 | - | -€29,000 | |
| Cash at bank and in hand | 54/58 | €3,705 | €26,205 | +€22,501 | +607% |
| Deferred charges and accrued income | 490/1 | €352 | €764 | +€413 | +117% |
| Total equity and liabilities | 10/49 | €635,384 | €612,616 | -€22,768 | -3.6% |
| Equity | 10/15 | €286,153 | €285,267 | -€886 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,392 | €12,392 | = | 0.0% |
| Reserves | 13 | €279,953 | €279,067 | -€886 | -0.3% |
| 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 | €278,094 | €277,208 | -€886 | -0.3% |
| Amounts payable | 17/49 | €349,231 | €327,349 | -€21,882 | -6.3% |
| Amounts payable after more than one year | 17 | €223,998 | €239,785 | +€15,788 | +7.0% |
| Financial debts | 170/4 | €223,998 | €239,785 | +€15,788 | +7.0% |
| Amounts payable within one year | 42/48 | €125,233 | €87,564 | -€37,670 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €21,908 | €33,298 | +€11,390 | +52.0% |
| Financial debts | 43 | €55,000 | - | -€55,000 | |
| Credit institutions | 430/8 | €55,000 | - | -€55,000 | |
| Trade debts | 44 | €14,115 | €13,492 | -€624 | -4.4% |
| Suppliers | 440/4 | €14,115 | €13,492 | -€624 | -4.4% |
| Taxes, remuneration and social security | 45 | €22,335 | €28,898 | +€6,564 | +29.4% |
| Taxes | 450/3 | €22,335 | €28,898 | +€6,564 | +29.4% |
| Other amounts payable | 47/48 | €11,875 | €11,875 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,577 | €26,659 | +€1,082 | +4.2% |
| Other operating charges | 640/8 | €3,776 | €2,876 | -€900 | -23.8% |
| Gross operating margin | 9900 | €90,726 | €60,383 | -€30,343 | -33.4% |
| Operating profit (loss) | 9901 | €61,374 | €30,848 | -€30,525 | -49.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €16,297 | €12,624 | -€3,673 | -22.5% |
| Recurring financial charges | 65 | €16,297 | €12,624 | -€3,673 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €45,077 | €18,225 | -€26,852 | -59.6% |
| Income taxes | 67/77 | €15,716 | €6,611 | -€9,105 | -57.9% |
| Profit (loss) for the period | 9904 | €29,362 | €11,614 | -€17,748 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,362 | €11,614 | -€17,748 | -60.4% |
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 24 October 2026 via checked.be.