BD TILMANT: 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 TILMANT
Largest movements
- Receivables within one year -€19,297
down €19,297 (-85.6%), from €22,538 to €3,241
of which Trade receivables: -€16,716
- Tangible fixed assets -€18,112
down €18,112 (-31.9%), from €56,844 to €38,731
of which Furniture and vehicles: -€9,223
- Cash -€2,180
down €2,180 (-99.4%), from €2,192 to €12
mainly Trade debts (-€32,018) and Net result for the year (-€24,905)
- Trade debts -€32,018
down €32,018 (-95.4%), from €33,572 to €1,553
of which Suppliers: -€32,055
- Other debts +€31,617
up €31,617 (+42.6%), from €74,250 to €105,867
- Profit (loss) carried forward -€24,905
down €24,905 (-36.5%), from -€68,189 to -€93,093
- Tax, wage and social debts -€6,436
down €6,436 (-55.4%), from €11,610 to €5,174
of which Remuneration and social security: -€11,610
- Debts after one year -€6,033
down €6,033 (-79.8%), from €7,556 to €1,523
- Gross operating margin +€35,846
up €35,846 (+88.1%), from -€40,673 to -€4,827
- Depreciation -€6,509
down €6,509 (-25.4%), from €25,625 to €19,115
- Other operating charges -€1,236
down €1,236 (-84.5%), from €1,464 to €228
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,360 | €42,627 | -€39,732 | -48.2% |
| Fixed assets | 21/28 | €57,629 | €39,374 | -€18,255 | -31.7% |
| Intangible fixed assets | 21 | €785 | €642 | -€143 | -18.2% |
| Tangible fixed assets | 22/27 | €56,844 | €38,731 | -€18,112 | -31.9% |
| Plant, machinery and equipment | 23 | €31,633 | €22,743 | -€8,890 | -28.1% |
| Furniture and vehicles | 24 | €25,211 | €15,988 | -€9,223 | -36.6% |
| Current assets | 29/58 | €24,731 | €3,254 | -€21,477 | -86.8% |
| Amounts receivable within one year | 40/41 | €22,538 | €3,241 | -€19,297 | -85.6% |
| Trade receivables | 40 | €19,957 | €3,241 | -€16,716 | -83.8% |
| Other amounts receivable | 41 | €2,581 | - | -€2,581 | |
| Cash at bank and in hand | 54/58 | €2,192 | €12 | -€2,180 | -99.4% |
| Total equity and liabilities | 10/49 | €82,360 | €42,627 | -€39,732 | -48.2% |
| Equity | 10/15 | -€53,189 | -€78,093 | -€24,905 | -46.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | - | -€15,000 | |
| Other | 1109/19 | €15,000 | - | -€15,000 | |
| Profit (loss) carried forward | 14 | -€68,189 | -€93,093 | -€24,905 | -36.5% |
| Amounts payable | 17/49 | €135,548 | €120,721 | -€14,827 | -10.9% |
| Amounts payable after more than one year | 17 | €7,556 | €1,523 | -€6,033 | -79.8% |
| Financial debts | 170/4 | €7,556 | €1,523 | -€6,033 | -79.8% |
| Amounts payable within one year | 42/48 | €127,993 | €119,198 | -€8,795 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €5,667 | €6,603 | +€937 | +16.5% |
| Trade debts | 44 | €33,572 | €1,553 | -€32,018 | -95.4% |
| Suppliers | 440/4 | €33,572 | €1,517 | -€32,055 | -95.5% |
| Bills of exchange payable | 441 | - | €37 | +€37 | |
| Advances received on contracts in progress | 46 | €2,895 | - | -€2,895 | |
| Taxes, remuneration and social security | 45 | €11,610 | €5,174 | -€6,436 | -55.4% |
| Taxes | 450/3 | - | €5,174 | +€5,174 | |
| Remuneration and social security | 454/9 | €11,610 | - | -€11,610 | |
| Other amounts payable | 47/48 | €74,250 | €105,867 | +€31,617 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,625 | €19,115 | -€6,509 | -25.4% |
| Other operating charges | 640/8 | €1,464 | €228 | -€1,236 | -84.5% |
| Gross operating margin | 9900 | -€40,673 | -€4,827 | +€35,846 | +88.1% |
| Operating profit (loss) | 9901 | -€67,761 | -€24,170 | +€43,591 | +64.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €427 | €735 | +€308 | +72.0% |
| Recurring financial charges | 65 | €427 | €735 | +€308 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | -€68,189 | -€24,905 | +€43,284 | +63.5% |
| Profit (loss) for the period | 9904 | -€68,189 | -€24,905 | +€43,284 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,189 | -€24,905 | +€43,284 | +63.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.