BDC: 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.
BDC
Largest movements
- Cash +€3,997
up €3,997 (+150.8%), from €2,650 to €6,647
mainly Other debts (+€5,000) and Tax, wage and social debts (+€819)
- Receivables within one year -€538
down €538 (-10.0%), from €5,378 to €4,840
of which Other amounts receivable: -€378
- Other debts +€5,000
new in 2024: €5,000
- Profit (loss) carried forward -€2,407
down €2,407 (-20.0%), from -€12,029 to -€14,436
- Tax, wage and social debts +€819
up €819, from €0 to €819
- Gross operating margin -€1,100
down €1,100 (-294.3%), from -€374 to -€1,473
- Other operating charges +€836
new in 2024: €836
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.
Cash bridge derived
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 | €8,028 | €11,487 | +€3,458 | +43.1% |
| Current assets | 29/58 | €8,028 | €11,487 | +€3,458 | +43.1% |
| Amounts receivable within one year | 40/41 | €5,378 | €4,840 | -€538 | -10.0% |
| Trade receivables | 40 | €5,000 | €4,840 | -€160 | -3.2% |
| Other amounts receivable | 41 | €378 | - | -€378 | |
| Cash at bank and in hand | 54/58 | €2,650 | €6,647 | +€3,997 | +150.8% |
| Total equity and liabilities | 10/49 | €8,028 | €11,487 | +€3,458 | +43.1% |
| Equity | 10/15 | €7,971 | €5,564 | -€2,407 | -30.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,029 | -€14,436 | -€2,407 | -20.0% |
| Amounts payable | 17/49 | €57 | €5,922 | +€5,865 | +10289.8% |
| Amounts payable within one year | 42/48 | €57 | €5,922 | +€5,865 | +10289.8% |
| Trade debts | 44 | €57 | €104 | +€47 | +81.6% |
| Suppliers | 440/4 | €57 | €104 | +€47 | +81.6% |
| Taxes, remuneration and social security | 45 | €0 | €819 | +€819 | |
| Taxes | 450/3 | €0 | €819 | +€819 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | - | €836 | +€836 | |
| Gross operating margin | 9900 | -€374 | -€1,473 | -€1,100 | -294.3% |
| Operating profit (loss) | 9901 | -€374 | -€2,309 | -€1,935 | -518.0% |
| Financial charges | 65/66B | €107 | €98 | -€8 | -7.9% |
| Recurring financial charges | 65 | €107 | €98 | -€8 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€480 | -€2,407 | -€1,927 | -401.3% |
| Profit (loss) for the period | 9904 | -€480 | -€2,407 | -€1,927 | -401.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€480 | -€2,407 | -€1,927 | -401.3% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.