bdb concepts: 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 concepts
Largest movements
- Receivables within one year -€9,304
down €9,304 (-57.7%), from €16,135 to €6,832
of which Other amounts receivable: -€4,930
- Trade debts -€8,924
down €8,924 (-95.9%), from €9,302 to €378
- Profit (loss) carried forward -€3,045
down €3,045 (-2.9%), from -€105,181 to -€108,226
- Other debts +€2,624
up €2,624 (+10.1%), from €26,098 to €28,722
- Gross operating margin -€866
down €866 (-68.0%), from -€1,273 to -€2,139
- Other operating charges +€864
up €864, from €0 to €864
- Financial charges +€26
up €26 (+141.5%), from €18 to €44
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 | €17,660 | €8,314 | -€9,345 | -52.9% |
| Current assets | 29/58 | €17,660 | €8,314 | -€9,345 | -52.9% |
| Amounts receivable within one year | 40/41 | €16,135 | €6,832 | -€9,304 | -57.7% |
| Trade receivables | 40 | €10,453 | €6,079 | -€4,374 | -41.8% |
| Other amounts receivable | 41 | €5,682 | €752 | -€4,930 | -86.8% |
| Cash at bank and in hand | 54/58 | €1,524 | €1,483 | -€41 | -2.7% |
| Total equity and liabilities | 10/49 | €17,660 | €8,314 | -€9,345 | -52.9% |
| Equity | 10/15 | -€17,741 | -€20,786 | -€3,045 | -17.2% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €18,840 | €18,840 | = | 0.0% |
| Distributable reserves | 133 | €18,840 | €18,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,181 | -€108,226 | -€3,045 | -2.9% |
| Amounts payable | 17/49 | €35,401 | €29,100 | -€6,300 | -17.8% |
| Amounts payable within one year | 42/48 | €35,401 | €29,100 | -€6,300 | -17.8% |
| Trade debts | 44 | €9,302 | €378 | -€8,924 | -95.9% |
| Suppliers | 440/4 | €9,302 | €378 | -€8,924 | -95.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,098 | €28,722 | +€2,624 | +10.1% |
| Other operating charges | 640/8 | €0 | €864 | +€864 | |
| Gross operating margin | 9900 | -€1,273 | -€2,139 | -€866 | -68.0% |
| Operating profit (loss) | 9901 | -€1,273 | -€3,003 | -€1,730 | -135.9% |
| Financial income | 75/76B | €9 | €4 | -€5 | -58.3% |
| Recurring financial income | 75 | €9 | €4 | -€5 | -58.3% |
| Financial charges | 65/66B | €18 | €44 | +€26 | +141.5% |
| Recurring financial charges | 65 | €18 | €44 | +€26 | +141.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,283 | -€3,044 | -€1,761 | -137.3% |
| Income taxes | 67/77 | €3 | €1 | -€2 | -58.7% |
| Profit (loss) for the period | 9904 | -€1,285 | -€3,045 | -€1,760 | -136.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,285 | -€3,045 | -€1,760 | -136.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.