BDapper: 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.
BDapper
Largest movements
- Receivables within one year -€14,136
down €14,136 (-67.8%), from €20,860 to €6,724
of which Trade receivables: -€14,213
- Current investments +€12,460
up €12,460 (+8.8%), from €142,334 to €154,795
- Cash -€5,868
down €5,868 (-37.9%), from €15,489 to €9,622
mainly Net result for the year (-€71,169) and Current investments (-€12,460)
- Stocks and contracts -€3,150
down €3,150 (-36.0%), from €8,750 to €5,600
- Other debts +€63,682
up €63,682 (+60.0%), from €106,117 to €169,799
- Profit (loss) carried forward -€35,832
new in 2025: -€35,832
- Reserves -€35,336
no longer reported in 2025 (was €35,336)
- Tax, wage and social debts -€5,520
down €5,520 (-29.5%), from €18,707 to €13,187
of which Remuneration and social security: -€3,947
- Trade debts +€3,155
up €3,155 (+20.4%), from €15,479 to €18,634
- Gross operating margin -€63,897
down €63,897 (-1840.2%), from -€3,472 to -€67,370
- Financial charges +€948
up €948 (+200.5%), from €473 to €1,421
- Depreciation -€712
down €712 (-27.3%), from €2,605 to €1,892
- Other operating charges +€702
up €702 (+80.2%), from €875 to €1,576
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 | €194,443 | €184,602 | -€9,841 | -5.1% |
| Fixed assets | 21/28 | €6,476 | €5,854 | -€622 | -9.6% |
| Intangible fixed assets | 21 | €869 | €36 | -€832 | -95.8% |
| Tangible fixed assets | 22/27 | €5,607 | €4,547 | -€1,060 | -18.9% |
| Plant, machinery and equipment | 23 | €1,278 | €247 | -€1,031 | -80.6% |
| Furniture and vehicles | 24 | €29 | - | -€29 | |
| Other tangible fixed assets | 26 | €4,300 | €4,300 | = | 0.0% |
| Financial fixed assets | 28 | - | €1,270 | +€1,270 | |
| Current assets | 29/58 | €187,966 | €178,748 | -€9,218 | -4.9% |
| Stocks and contracts in progress | 3 | €8,750 | €5,600 | -€3,150 | -36.0% |
| Stocks | 30/36 | €8,750 | €5,600 | -€3,150 | -36.0% |
| Amounts receivable within one year | 40/41 | €20,860 | €6,724 | -€14,136 | -67.8% |
| Trade receivables | 40 | €20,843 | €6,630 | -€14,213 | -68.2% |
| Other amounts receivable | 41 | €17 | €94 | +€77 | +446.0% |
| Current investments | 50/53 | €142,334 | €154,795 | +€12,460 | +8.8% |
| Cash at bank and in hand | 54/58 | €15,489 | €9,622 | -€5,868 | -37.9% |
| Deferred charges and accrued income | 490/1 | €532 | €2,008 | +€1,475 | +277.1% |
| Total equity and liabilities | 10/49 | €194,443 | €184,602 | -€9,841 | -5.1% |
| Equity | 10/15 | €54,136 | -€17,032 | -€71,169 | |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €35,336 | - | -€35,336 | |
| Distributable reserves | 133 | €35,336 | - | -€35,336 | |
| Profit (loss) carried forward | 14 | - | -€35,832 | -€35,832 | |
| Amounts payable | 17/49 | €140,306 | €201,634 | +€61,328 | +43.7% |
| Amounts payable within one year | 42/48 | €140,303 | €201,620 | +€61,317 | +43.7% |
| Trade debts | 44 | €15,479 | €18,634 | +€3,155 | +20.4% |
| Suppliers | 440/4 | €15,479 | €18,634 | +€3,155 | +20.4% |
| Taxes, remuneration and social security | 45 | €18,707 | €13,187 | -€5,520 | -29.5% |
| Taxes | 450/3 | €14,760 | €13,187 | -€1,573 | -10.7% |
| Remuneration and social security | 454/9 | €3,947 | - | -€3,947 | |
| Other amounts payable | 47/48 | €106,117 | €169,799 | +€63,682 | +60.0% |
| Accrued charges and deferred income | 492/3 | €3 | €13 | +€10 | +328.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,605 | €1,892 | -€712 | -27.3% |
| Other operating charges | 640/8 | €875 | €1,576 | +€702 | +80.2% |
| Gross operating margin | 9900 | -€3,472 | -€67,370 | -€63,897 | -1840.2% |
| Operating profit (loss) | 9901 | -€6,951 | -€70,838 | -€63,887 | -919.0% |
| Financial income | 75/76B | €2,104 | €1,449 | -€656 | -31.2% |
| Recurring financial income | 75 | €2,104 | €1,449 | -€656 | -31.2% |
| Financial charges | 65/66B | €473 | €1,421 | +€948 | +200.5% |
| Recurring financial charges | 65 | €473 | €1,421 | +€948 | +200.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,320 | -€70,811 | -€65,491 | -1231.0% |
| Income taxes | 67/77 | €426 | €358 | -€68 | -15.9% |
| Profit (loss) for the period | 9904 | -€5,746 | -€71,169 | -€65,423 | -1138.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,746 | -€71,169 | -€65,423 | -1138.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.