BDB-aannemingen: 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.
BDB-aannemingen
Largest movements
- Receivables within one year -€57,804
down €57,804 (-28.4%), from €203,648 to €145,844
of which Trade receivables: -€67,122
- Cash +€25,453
up €25,453 (+67.5%), from €37,693 to €63,146
mainly Advances received (+€65,728) and Receivables within one year (+€57,804)
- Tangible fixed assets -€5,188
no longer reported in 2025 (was €5,188)
of which Furniture and vehicles: -€3,956
- Profit (loss) carried forward -€66,618
new in 2025: -€66,618
- Advances received +€65,728
up €65,728 (+1,233%), from €5,332 to €71,060
- Other debts -€33,390
down €33,390 (-27.6%), from €121,167 to €87,777
- Reserves -€10,001
down €10,001 (-12.3%), from €80,996 to €70,995
of which Distributable reserves: -€10,000
- Trade debts +€5,498
up €5,498 (+42.5%), from €12,948 to €18,446
- Gross operating margin -€128,989
down €128,989, from €68,442 to -€60,547
- Other operating charges +€1,047
up €1,047 (+126%), from €828 to €1,875
- Depreciation -€856
down €856 (-14.2%), from €6,044 to €5,188
- Financial charges -€729
down €729 (-9.6%), from €7,567 to €6,838
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 | €247,553 | €210,014 | -€37,539 | -15.2% |
| Fixed assets | 21/28 | €6,212 | €1,024 | -€5,188 | -83.5% |
| Tangible fixed assets | 22/27 | €5,188 | - | -€5,188 | |
| Plant, machinery and equipment | 23 | €1,232 | - | -€1,232 | |
| Furniture and vehicles | 24 | €3,956 | - | -€3,956 | |
| Financial fixed assets | 28 | €1,024 | €1,024 | = | 0.0% |
| Current assets | 29/58 | €241,341 | €208,990 | -€32,351 | -13.4% |
| Amounts receivable within one year | 40/41 | €203,648 | €145,844 | -€57,804 | -28.4% |
| Trade receivables | 40 | €197,003 | €129,881 | -€67,122 | -34.1% |
| Other amounts receivable | 41 | €6,645 | €15,963 | +€9,318 | +140% |
| Cash at bank and in hand | 54/58 | €37,693 | €63,146 | +€25,453 | +67.5% |
| Total equity and liabilities | 10/49 | €247,553 | €210,014 | -€37,539 | -15.2% |
| Equity | 10/15 | €99,588 | €22,969 | -€76,619 | -76.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €80,996 | €70,995 | -€10,001 | -12.3% |
| Non-distributable reserves | 130/1 | €633 | €632 | -€1 | -0.2% |
| Legal reserve | 130 | €633 | - | -€633 | |
| Reserves not available under the articles | 1311 | - | €632 | +€632 | |
| Distributable reserves | 133 | €80,363 | €70,363 | -€10,000 | -12.4% |
| Profit (loss) carried forward | 14 | - | -€66,618 | -€66,618 | |
| Amounts payable | 17/49 | €147,965 | €187,045 | +€39,080 | +26.4% |
| Amounts payable within one year | 42/48 | €147,965 | €187,045 | +€39,080 | +26.4% |
| Trade debts | 44 | €12,948 | €18,446 | +€5,498 | +42.5% |
| Suppliers | 440/4 | €12,948 | €18,446 | +€5,498 | +42.5% |
| Advances received on contracts in progress | 46 | €5,332 | €71,060 | +€65,728 | +1,233% |
| Taxes, remuneration and social security | 45 | €8,518 | €9,762 | +€1,244 | +14.6% |
| Taxes | 450/3 | €8,518 | €9,762 | +€1,244 | +14.6% |
| Other amounts payable | 47/48 | €121,167 | €87,777 | -€33,390 | -27.6% |
| Non-recurring operating income | 76A | - | €732 | +€732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,044 | €5,188 | -€856 | -14.2% |
| Other operating charges | 640/8 | €828 | €1,875 | +€1,047 | +126% |
| Gross operating margin | 9900 | €68,442 | -€60,547 | -€128,989 | |
| Operating profit (loss) | 9901 | €61,570 | -€67,610 | -€129,180 | |
| Financial charges | 65/66B | €7,567 | €6,838 | -€729 | -9.6% |
| Recurring financial charges | 65 | €7,567 | €6,838 | -€729 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €54,003 | -€74,448 | -€128,451 | |
| Income taxes | 67/77 | €2,150 | €2,170 | +€20 | +0.9% |
| Profit (loss) for the period | 9904 | €51,853 | -€76,618 | -€128,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,853 | -€76,618 | -€128,471 |
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 27 October 2026 via checked.be.