BDA Plafonnage: 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 Plafonnage
Largest movements
- Receivables within one year +€35,109
up €35,109 (+91.1%), from €38,530 to €73,639
of which Trade receivables: +€34,106
- Cash -€6,269
down €6,269 (-45.0%), from €13,932 to €7,663
mainly Receivables within one year (-€35,109) and Investment in fixed assets (net) (-€8,000)
- Tangible fixed assets -€1,718
down €1,718 (-10.5%), from €16,335 to €14,617
of which Furniture and vehicles: -€1,430
- Trade debts +€38,851
up €38,851 (+4,826%), from €805 to €39,656
- Current portion of long-term debt -€5,130
down €5,130 (-58.1%), from €8,834 to €3,704
- Debts after one year -€3,704
no longer reported in 2024 (was €3,704)
- Profit (loss) carried forward -€1,817
down €1,817 (-11.1%), from €16,408 to €14,591
- Tax, wage and social debts -€1,470
down €1,470 (-30.6%), from €4,811 to €3,341
of which Remuneration and social security: -€1,500
- Depreciation +€2,575
up €2,575 (+36.0%), from €7,143 to €9,718
- Other operating charges -€782
down €782 (-40.9%), from €1,913 to €1,131
- Financial charges -€721
down €721, from €249 to -€472
- Gross operating margin +€706
up €706 (+6.6%), from €10,619 to €11,325
- Staff costs +€368
new in 2024: €368
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 | €68,982 | €96,869 | +€27,887 | +40.4% |
| Fixed assets | 21/28 | €16,435 | €14,717 | -€1,718 | -10.5% |
| Tangible fixed assets | 22/27 | €16,335 | €14,617 | -€1,718 | -10.5% |
| Plant, machinery and equipment | 23 | €288 | - | -€288 | |
| Furniture and vehicles | 24 | €16,047 | €14,617 | -€1,430 | -8.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €52,547 | €82,152 | +€29,605 | +56.3% |
| Amounts receivable within one year | 40/41 | €38,530 | €73,639 | +€35,109 | +91.1% |
| Trade receivables | 40 | €37,904 | €72,010 | +€34,106 | +90.0% |
| Other amounts receivable | 41 | €626 | €1,629 | +€1,003 | +160% |
| Cash at bank and in hand | 54/58 | €13,932 | €7,663 | -€6,269 | -45.0% |
| Deferred charges and accrued income | 490/1 | €85 | €850 | +€765 | +900% |
| Total equity and liabilities | 10/49 | €68,982 | €96,869 | +€27,887 | +40.4% |
| Equity | 10/15 | €36,868 | €35,051 | -€1,817 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,408 | €14,591 | -€1,817 | -11.1% |
| Amounts payable | 17/49 | €32,114 | €61,818 | +€29,704 | +92.5% |
| Amounts payable after more than one year | 17 | €3,704 | - | -€3,704 | |
| Financial debts | 170/4 | €3,704 | - | -€3,704 | |
| Amounts payable within one year | 42/48 | €28,410 | €61,818 | +€33,408 | +118% |
| Current portion of amounts payable after more than one year | 42 | €8,834 | €3,704 | -€5,130 | -58.1% |
| Trade debts | 44 | €805 | €39,656 | +€38,851 | +4,826% |
| Suppliers | 440/4 | €805 | €39,656 | +€38,851 | +4,826% |
| Taxes, remuneration and social security | 45 | €4,811 | €3,341 | -€1,470 | -30.6% |
| Taxes | 450/3 | €3,311 | €3,341 | +€30 | +0.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €13,960 | €15,118 | +€1,158 | +8.3% |
| Remuneration, social security and pensions | 62 | - | €368 | +€368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,143 | €9,718 | +€2,575 | +36.0% |
| Other operating charges | 640/8 | €1,913 | €1,131 | -€782 | -40.9% |
| Non-recurring operating charges | 66A | €1,057 | €1,818 | +€761 | +72.0% |
| Gross operating margin | 9900 | €10,619 | €11,325 | +€706 | +6.6% |
| Operating profit (loss) | 9901 | €506 | -€1,711 | -€2,217 | |
| Financial charges | 65/66B | €249 | -€472 | -€721 | |
| Recurring financial charges | 65 | €249 | -€472 | -€721 | |
| Profit (loss) for the period before taxes | 9903 | €257 | -€1,238 | -€1,495 | |
| Income taxes | 67/77 | €516 | €578 | +€62 | +12.1% |
| Profit (loss) for the period | 9904 | -€259 | -€1,817 | -€1,558 | -601% |
| Profit (loss) for the period to be appropriated | 9905 | -€259 | -€1,817 | -€1,558 | -601% |
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 29 October 2026 via checked.be.