BD TRUCKING: 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 TRUCKING
Largest movements
- Cash +€358,563
up €358,563 (+32.0%), from €1.1m to €1.5m
mainly Net result for the year (+€310,815) and Depreciation (+€112,809)
- Receivables within one year -€98,156
down €98,156 (-29.7%), from €330,414 to €232,257
of which Trade receivables: -€89,201
- Tangible fixed assets -€71,159
down €71,159 (-17.3%), from €411,542 to €340,383
- Reserves +€200,815
up €200,815 (+10.5%), from €1.9m to €2.1m
of which Distributable reserves: +€217,655
- Gross operating margin -€84,945
down €84,945 (-9.1%), from €933,338 to €848,393
- Financial income +€80,825
up €80,825 (+244%), from €33,059 to €113,884
- Staff costs -€36,034
down €36,034 (-8.3%), from €433,933 to €397,899
- Depreciation +€32,766
up €32,766 (+40.9%), from €80,043 to €112,809
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 | €2,361,719 | €2,550,970 | +€189,251 | +8.0% |
| Fixed assets | 21/28 | €905,320 | €834,161 | -€71,159 | -7.9% |
| Tangible fixed assets | 22/27 | €411,542 | €340,383 | -€71,159 | -17.3% |
| Furniture and vehicles | 24 | €411,542 | €340,383 | -€71,159 | -17.3% |
| Financial fixed assets | 28 | €493,778 | €493,778 | = | 0.0% |
| Current assets | 29/58 | €1,456,399 | €1,716,808 | +€260,409 | +17.9% |
| Amounts receivable within one year | 40/41 | €330,414 | €232,257 | -€98,156 | -29.7% |
| Trade receivables | 40 | €320,118 | €230,918 | -€89,201 | -27.9% |
| Other amounts receivable | 41 | €10,295 | €1,339 | -€8,956 | -87.0% |
| Cash at bank and in hand | 54/58 | €1,122,207 | €1,480,770 | +€358,563 | +32.0% |
| Deferred charges and accrued income | 490/1 | €3,778 | €3,781 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €2,361,719 | €2,550,970 | +€189,251 | +8.0% |
| Equity | 10/15 | €2,210,424 | €2,411,239 | +€200,815 | +9.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,906,279 | €2,107,094 | +€200,815 | +10.5% |
| Tax-exempt reserves | 132 | €206,290 | €189,450 | -€16,840 | -8.2% |
| Distributable reserves | 133 | €1,699,989 | €1,917,644 | +€217,655 | +12.8% |
| Profit (loss) carried forward | 14 | €274,146 | €274,146 | = | 0.0% |
| Amounts payable | 17/49 | €151,294 | €139,730 | -€11,564 | -7.6% |
| Amounts payable after more than one year | 17 | €16,900 | €14,749 | -€2,152 | -12.7% |
| Other amounts payable | 178/9 | €16,900 | €14,749 | -€2,152 | -12.7% |
| Amounts payable within one year | 42/48 | €134,394 | €124,981 | -€9,413 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €8,904 | €2,152 | -€6,753 | -75.8% |
| Trade debts | 44 | €40,025 | €35,816 | -€4,209 | -10.5% |
| Suppliers | 440/4 | €40,025 | €35,816 | -€4,209 | -10.5% |
| Taxes, remuneration and social security | 45 | €70,464 | €87,013 | +€16,549 | +23.5% |
| Taxes | 450/3 | €33,548 | €50,403 | +€16,854 | +50.2% |
| Remuneration and social security | 454/9 | €36,916 | €36,611 | -€306 | -0.8% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100% |
| Non-recurring operating income | 76A | €51,471 | €14,831 | -€36,641 | -71.2% |
| Remuneration, social security and pensions | 62 | €433,933 | €397,899 | -€36,034 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,043 | €112,809 | +€32,766 | +40.9% |
| Other operating charges | 640/8 | €27,881 | €26,024 | -€1,857 | -6.7% |
| Non-recurring operating charges | 66A | €3,764 | €0 | -€3,764 | -100% |
| Gross operating margin | 9900 | €933,338 | €848,393 | -€84,945 | -9.1% |
| Operating profit (loss) | 9901 | €387,717 | €311,661 | -€76,057 | -19.6% |
| Financial income | 75/76B | €33,059 | €113,884 | +€80,825 | +244% |
| Recurring financial income | 75 | €33,059 | €113,884 | +€80,825 | +244% |
| Financial charges | 65/66B | €2,538 | €2,159 | -€379 | -14.9% |
| Recurring financial charges | 65 | €2,538 | €2,159 | -€379 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €418,239 | €423,386 | +€5,147 | +1.2% |
| Income taxes | 67/77 | €115,365 | €112,571 | -€2,794 | -2.4% |
| Profit (loss) for the period | 9904 | €302,874 | €310,815 | +€7,941 | +2.6% |
| Transfer from tax-exempt reserves | 789 | €0 | €16,840 | +€16,840 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | €0 | -€63,150 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €239,724 | €327,655 | +€87,931 | +36.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.