BD_TRANS: what changed
Two fiscal 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_TRANS
Largest movements
- Cash +€8,440
up €8,440 (+18.8%), from €44,823 to €53,263
mainly Other debts (+€47,880) and Net result for the year (+€18,925)
- Tangible fixed assets -€4,700
down €4,700 (-17.7%), from €26,533 to €21,833
of which Leasing and similar rights: -€19,792
- Receivables within one year -€2,002
down €2,002 (-6.7%), from €29,863 to €27,861
of which Other amounts receivable: -€1,483
- Other debts +€47,880
up €47,880, from €0 to €47,880
- Reserves -€28,980
down €28,980 (-40.3%), from €71,980 to €43,000
- Trade debts -€16,567
down €16,567 (-92.9%), from €17,831 to €1,265
- Current portion of long-term debt -€9,817
down €9,817 (-100.0%), from €9,817 to €0
- Tax, wage and social debts +€9,731
up €9,731 (+154.9%), from €6,284 to €16,015
of which Taxes: +€9,981
- Depreciation -€17,761
down €17,761 (-48.7%), from €36,446 to €18,684
- Taxes +€4,277
up €4,277 (+117.2%), from €3,649 to €7,926
- Gross operating margin -€2,183
down €2,183 (-3.9%), from €56,367 to €54,185
- Other operating charges +€1,841
up €1,841 (+22.6%), from €8,163 to €10,004
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.
Cash bridge derived
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 | €124,957 | €127,451 | +€2,494 | +2.0% |
| Fixed assets | 21/28 | €26,668 | €21,968 | -€4,700 | -17.6% |
| Tangible fixed assets | 22/27 | €26,533 | €21,833 | -€4,700 | -17.7% |
| Plant, machinery and equipment | 23 | €4,892 | €3,104 | -€1,788 | -36.5% |
| Furniture and vehicles | 24 | €1,850 | €18,729 | +€16,879 | +912.5% |
| Leasing and similar rights | 25 | €19,792 | €0 | -€19,792 | -100.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €98,288 | €105,483 | +€7,195 | +7.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,863 | €27,861 | -€2,002 | -6.7% |
| Trade receivables | 40 | €7,516 | €6,997 | -€519 | -6.9% |
| Other amounts receivable | 41 | €22,346 | €20,864 | -€1,483 | -6.6% |
| Cash at bank and in hand | 54/58 | €44,823 | €53,263 | +€8,440 | +18.8% |
| Deferred charges and accrued income | 490/1 | €3,602 | €4,359 | +€756 | +21.0% |
| Total equity and liabilities | 10/49 | €124,957 | €127,451 | +€2,494 | +2.0% |
| Equity | 10/15 | €90,790 | €61,835 | -€28,955 | -31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,980 | €43,000 | -€28,980 | -40.3% |
| Distributable reserves | 133 | €71,980 | €43,000 | -€28,980 | -40.3% |
| Profit (loss) carried forward | 14 | €210 | €235 | +€25 | +12.0% |
| Amounts payable | 17/49 | €34,166 | €65,615 | +€31,449 | +92.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,933 | €65,160 | +€31,227 | +92.0% |
| Current portion of amounts payable after more than one year | 42 | €9,817 | €0 | -€9,817 | -100.0% |
| Trade debts | 44 | €17,831 | €1,265 | -€16,567 | -92.9% |
| Suppliers | 440/4 | €17,831 | €1,265 | -€16,567 | -92.9% |
| Taxes, remuneration and social security | 45 | €6,284 | €16,015 | +€9,731 | +154.9% |
| Taxes | 450/3 | €5,784 | €15,765 | +€9,981 | +172.6% |
| Remuneration and social security | 454/9 | €500 | €250 | -€250 | -50.0% |
| Other amounts payable | 47/48 | €0 | €47,880 | +€47,880 | |
| Accrued charges and deferred income | 492/3 | €234 | €455 | +€222 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,446 | €18,684 | -€17,761 | -48.7% |
| Other operating charges | 640/8 | €8,163 | €10,004 | +€1,841 | +22.6% |
| Gross operating margin | 9900 | €56,367 | €54,185 | -€2,183 | -3.9% |
| Operating profit (loss) | 9901 | €11,759 | €25,496 | +€13,737 | +116.8% |
| Financial income | 75/76B | €1,326 | €1,752 | +€427 | +32.2% |
| Recurring financial income | 75 | €1,326 | €1,752 | +€427 | +32.2% |
| Financial charges | 65/66B | €857 | €397 | -€461 | -53.7% |
| Recurring financial charges | 65 | €857 | €397 | -€461 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €12,227 | €26,851 | +€14,624 | +119.6% |
| Income taxes | 67/77 | €3,649 | €7,926 | +€4,277 | +117.2% |
| Profit (loss) for the period | 9904 | €8,578 | €18,925 | +€10,347 | +120.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,578 | €18,925 | +€10,347 | +120.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.