BDC IT: 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.
BDC IT
Largest movements
- Cash -€8,472
down €8,472 (-19.1%), from €44,380 to €35,908
mainly Contributions, distributions and other (-€38,000) and Receivables within one year (-€8,168)
- Receivables within one year +€8,168
up €8,168 (+66.5%), from €12,291 to €20,459
of which Other amounts receivable: +€8,168
- Tangible fixed assets -€1,144
down €1,144 (-18.2%), from €6,274 to €5,130
of which Furniture and vehicles: -€982
- Reserves +€10,612
new in 2025: €10,612
- Other debts -€6,531
down €6,531 (-14.7%), from €44,531 to €38,000
- Tax, wage and social debts -€5,405
down €5,405 (-39.5%), from €13,689 to €8,284
- Gross operating margin +€10,203
up €10,203 (+21.8%), from €46,882 to €57,084
- Taxes -€6,850
down €6,850 (-55.9%), from €12,253 to €5,403
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 | €63,343 | €61,907 | -€1,437 | -2.3% |
| Fixed assets | 21/28 | €6,274 | €5,130 | -€1,144 | -18.2% |
| Tangible fixed assets | 22/27 | €6,274 | €5,130 | -€1,144 | -18.2% |
| Plant, machinery and equipment | 23 | €3,326 | €3,164 | -€162 | -4.9% |
| Furniture and vehicles | 24 | €2,947 | €1,965 | -€982 | -33.3% |
| Current assets | 29/58 | €57,069 | €56,777 | -€292 | -0.5% |
| Amounts receivable within one year | 40/41 | €12,291 | €20,459 | +€8,168 | +66.5% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €191 | €8,359 | +€8,168 | +4,286% |
| Cash at bank and in hand | 54/58 | €44,380 | €35,908 | -€8,472 | -19.1% |
| Deferred charges and accrued income | 490/1 | €399 | €410 | +€12 | +2.9% |
| Total equity and liabilities | 10/49 | €63,343 | €61,907 | -€1,437 | -2.3% |
| Equity | 10/15 | €4,000 | €14,612 | +€10,612 | +265% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €10,612 | +€10,612 | |
| Distributable reserves | 133 | - | €10,612 | +€10,612 | |
| Amounts payable | 17/49 | €59,343 | €47,295 | -€12,048 | -20.3% |
| Amounts payable within one year | 42/48 | €59,343 | €47,295 | -€12,048 | -20.3% |
| Trade debts | 44 | €1,123 | €1,011 | -€112 | -10.0% |
| Suppliers | 440/4 | €1,123 | €1,011 | -€112 | -10.0% |
| Taxes, remuneration and social security | 45 | €13,689 | €8,284 | -€5,405 | -39.5% |
| Taxes | 450/3 | €13,689 | €8,284 | -€5,405 | -39.5% |
| Other amounts payable | 47/48 | €44,531 | €38,000 | -€6,531 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,969 | €2,045 | +€76 | +3.9% |
| Other operating charges | 640/8 | €847 | €973 | +€127 | +14.9% |
| Gross operating margin | 9900 | €46,882 | €57,084 | +€10,203 | +21.8% |
| Operating profit (loss) | 9901 | €44,066 | €54,066 | +€10,000 | +22.7% |
| Financial income | 75/76B | €6 | €153 | +€147 | +2,408% |
| Recurring financial income | 75 | €6 | €153 | +€147 | +2,408% |
| Financial charges | 65/66B | €295 | €205 | -€90 | -30.7% |
| Recurring financial charges | 65 | €295 | €205 | -€90 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €43,777 | €54,015 | +€10,238 | +23.4% |
| Income taxes | 67/77 | €12,253 | €5,403 | -€6,850 | -55.9% |
| Profit (loss) for the period | 9904 | €31,524 | €48,612 | +€17,088 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,524 | €48,612 | +€17,088 | +54.2% |
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 17 October 2026 via checked.be.