BDA INTERNATIONAL: 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.
BDA INTERNATIONAL
Largest movements
- Receivables within one year +€60,755
up €60,755, from €0 to €60,755
- Tangible fixed assets -€19,725
down €19,725 (-14.9%), from €132,658 to €112,933
of which Plant, machinery and equipment: -€14,317
- Intangible fixed assets -€13,316
down €13,316 (-18.0%), from €74,175 to €60,859
- Cash -€6,536
down €6,536 (-70.9%), from €9,221 to €2,685
mainly Receivables within one year (-€60,755) and Trade debts (-€15,932)
- Profit (loss) carried forward +€30,376
up €30,376 (+6.6%), from -€462,393 to -€432,016
- Trade debts -€15,932
down €15,932 (-64.1%), from €24,839 to €8,907
- Tax, wage and social debts +€4,762
up €4,762 (+234%), from €2,033 to €6,795
- Accrued charges and deferred income +€2,593
up €2,593 (+62.7%), from €4,134 to €6,728
- Gross operating margin +€38,906
up €38,906 (+95.9%), from €40,587 to €79,493
- Depreciation -€9,614
down €9,614 (-22.5%), from €42,655 to €33,041
- Financial charges +€5,419
up €5,419 (+50.8%), from €10,657 to €16,076
- Taxes -€968
no longer reported in 2025 (was €968)
- Other operating charges -€843
no longer reported in 2025 (was €843)
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 | €217,733 | €237,232 | +€19,499 | +9.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €206,833 | €173,793 | -€33,041 | -16.0% |
| Intangible fixed assets | 21 | €74,175 | €60,859 | -€13,316 | -18.0% |
| Tangible fixed assets | 22/27 | €132,658 | €112,933 | -€19,725 | -14.9% |
| Plant, machinery and equipment | 23 | €106,031 | €91,715 | -€14,317 | -13.5% |
| Furniture and vehicles | 24 | €26,627 | €21,219 | -€5,408 | -20.3% |
| Current assets | 29/58 | €10,900 | €63,440 | +€52,540 | +482% |
| Amounts receivable within one year | 40/41 | €0 | €60,755 | +€60,755 | |
| Trade receivables | 40 | €0 | €60,755 | +€60,755 | |
| Cash at bank and in hand | 54/58 | €9,221 | €2,685 | -€6,536 | -70.9% |
| Deferred charges and accrued income | 490/1 | €1,679 | - | -€1,679 | |
| Total equity and liabilities | 10/49 | €217,733 | €237,232 | +€19,499 | +9.0% |
| Equity | 10/15 | -€162,393 | -€132,016 | +€30,376 | +18.7% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€462,393 | -€432,016 | +€30,376 | +6.6% |
| Amounts payable | 17/49 | €380,126 | €369,249 | -€10,877 | -2.9% |
| Amounts payable after more than one year | 17 | €345,000 | €345,000 | = | 0.0% |
| Other amounts payable | 178/9 | €345,000 | €345,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,992 | €17,521 | -€13,470 | -43.5% |
| Trade debts | 44 | €24,839 | €8,907 | -€15,932 | -64.1% |
| Suppliers | 440/4 | €24,839 | €8,907 | -€15,932 | -64.1% |
| Taxes, remuneration and social security | 45 | €2,033 | €6,795 | +€4,762 | +234% |
| Taxes | 450/3 | €2,033 | €6,795 | +€4,762 | +234% |
| Other amounts payable | 47/48 | €4,120 | €1,820 | -€2,300 | -55.8% |
| Accrued charges and deferred income | 492/3 | €4,134 | €6,728 | +€2,593 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,655 | €33,041 | -€9,614 | -22.5% |
| Other operating charges | 640/8 | €843 | - | -€843 | |
| Gross operating margin | 9900 | €40,587 | €79,493 | +€38,906 | +95.9% |
| Operating profit (loss) | 9901 | -€2,911 | €46,452 | +€49,364 | |
| Financial charges | 65/66B | €10,657 | €16,076 | +€5,419 | +50.8% |
| Recurring financial charges | 65 | €10,657 | €16,076 | +€5,419 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,569 | €30,376 | +€43,945 | |
| Income taxes | 67/77 | €968 | - | -€968 | |
| Profit (loss) for the period | 9904 | -€14,536 | €30,376 | +€44,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,536 | €30,376 | +€44,913 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.