BDB: 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.
BDB
Largest movements
- Stocks and contracts +€6,113
up €6,113 (+49.4%), from €12,365 to €18,478
- Cash -€6,008
down €6,008 (-50.6%), from €11,879 to €5,872
mainly Tax, wage and social debts (-€6,751) and Stocks and contracts (-€6,113)
- Receivables within one year +€3,949
up €3,949 (+9.2%), from €42,929 to €46,878
- Tangible fixed assets -€1,033
down €1,033 (-39.5%), from €2,616 to €1,583
of which Other tangible fixed assets: -€1,000
- Tax, wage and social debts -€6,751
down €6,751 (-38.8%), from €17,413 to €10,662
- Trade debts +€5,072
up €5,072 (+13.4%), from €37,759 to €42,832
- Profit (loss) carried forward +€4,700
up €4,700 (+71.7%), from -€6,555 to -€1,854
- Staff costs -€21,199
down €21,199 (-73.1%), from €29,006 to €7,807
- Taxes +€4,425
up €4,425, from -€61 to €4,364
- Gross operating margin -€3,206
down €3,206 (-13.3%), from €24,149 to €20,942
- Other operating charges -€1,185
down €1,185 (-31.7%), from €3,731 to €2,546
- Financial charges +€1,149
up €1,149 (+56.5%), from €2,033 to €3,181
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 | €70,618 | €73,640 | +€3,022 | +4.3% |
| Fixed assets | 21/28 | €3,444 | €2,412 | -€1,033 | -30.0% |
| Tangible fixed assets | 22/27 | €2,616 | €1,583 | -€1,033 | -39.5% |
| Furniture and vehicles | 24 | €33 | - | -€33 | |
| Other tangible fixed assets | 26 | €2,583 | €1,583 | -€1,000 | -38.7% |
| Financial fixed assets | 28 | €828 | €828 | = | 0.0% |
| Current assets | 29/58 | €67,173 | €71,228 | +€4,055 | +6.0% |
| Stocks and contracts in progress | 3 | €12,365 | €18,478 | +€6,113 | +49.4% |
| Stocks | 30/36 | €12,365 | €18,478 | +€6,113 | +49.4% |
| Amounts receivable within one year | 40/41 | €42,929 | €46,878 | +€3,949 | +9.2% |
| Other amounts receivable | 41 | €42,929 | €46,878 | +€3,949 | +9.2% |
| Cash at bank and in hand | 54/58 | €11,879 | €5,872 | -€6,008 | -50.6% |
| Total equity and liabilities | 10/49 | €70,618 | €73,640 | +€3,022 | +4.3% |
| Equity | 10/15 | €15,445 | €20,146 | +€4,700 | +30.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,555 | -€1,854 | +€4,700 | +71.7% |
| Amounts payable | 17/49 | €55,172 | €53,494 | -€1,679 | -3.0% |
| Amounts payable within one year | 42/48 | €55,172 | €53,494 | -€1,679 | -3.0% |
| Trade debts | 44 | €37,759 | €42,832 | +€5,072 | +13.4% |
| Suppliers | 440/4 | €37,759 | €42,832 | +€5,072 | +13.4% |
| Taxes, remuneration and social security | 45 | €17,413 | €10,662 | -€6,751 | -38.8% |
| Taxes | 450/3 | €17,413 | €10,662 | -€6,751 | -38.8% |
| Remuneration, social security and pensions | 62 | €29,006 | €7,807 | -€21,199 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,546 | €1,033 | -€513 | -33.2% |
| Other operating charges | 640/8 | €3,731 | €2,546 | -€1,185 | -31.7% |
| Gross operating margin | 9900 | €24,149 | €20,942 | -€3,206 | -13.3% |
| Operating profit (loss) | 9901 | -€10,134 | €9,557 | +€19,691 | |
| Financial income | 75/76B | €2,099 | €2,689 | +€590 | +28.1% |
| Recurring financial income | 75 | €2,099 | €2,689 | +€590 | +28.1% |
| Financial charges | 65/66B | €2,033 | €3,181 | +€1,149 | +56.5% |
| Recurring financial charges | 65 | €2,033 | €3,181 | +€1,149 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,068 | €9,064 | +€19,132 | |
| Income taxes | 67/77 | -€61 | €4,364 | +€4,425 | |
| Profit (loss) for the period | 9904 | -€10,006 | €4,700 | +€14,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,006 | €4,700 | +€14,707 |
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 2 October 2026 via checked.be.