BDDB: 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.
BDDB
Largest movements
- Receivables within one year +€31,752
up €31,752 (+251.1%), from €12,643 to €44,395
of which Trade receivables: +€26,178
- Cash -€25,221
down €25,221 (-36.5%), from €69,005 to €43,785
mainly Contributions, distributions and other (-€74,041) and Receivables within one year (-€31,752)
- Tangible fixed assets -€9,205
down €9,205 (-19.5%), from €47,163 to €37,958
of which Furniture and vehicles: -€9,810
- Deferred charges and accrued income -€2,052
down €2,052 (-100.0%), from €2,052 to €0
- Other debts +€33,807
up €33,807 (+81.0%), from €41,745 to €75,552
- Reserves -€31,601
down €31,601 (-100.0%), from €31,601 to €0
- Debts after one year -€12,646
down €12,646 (-66.5%), from €19,026 to €6,380
- Tax, wage and social debts +€6,588
up €6,588 (+118.5%), from €5,558 to €12,146
- Gross operating margin -€31,940
down €31,940 (-30.2%), from €105,594 to €73,654
- Taxes -€7,277
down €7,277 (-37.9%), from €19,203 to €11,926
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 | €130,862 | €126,137 | -€4,725 | -3.6% |
| Fixed assets | 21/28 | €47,163 | €37,958 | -€9,205 | -19.5% |
| Tangible fixed assets | 22/27 | €47,163 | €37,958 | -€9,205 | -19.5% |
| Furniture and vehicles | 24 | €38,295 | €28,485 | -€9,810 | -25.6% |
| Other tangible fixed assets | 26 | €8,867 | €9,473 | +€605 | +6.8% |
| Current assets | 29/58 | €83,700 | €88,179 | +€4,480 | +5.4% |
| Amounts receivable within one year | 40/41 | €12,643 | €44,395 | +€31,752 | +251.1% |
| Trade receivables | 40 | €12,196 | €38,373 | +€26,178 | +214.6% |
| Other amounts receivable | 41 | €447 | €6,021 | +€5,574 | +1246.9% |
| Cash at bank and in hand | 54/58 | €69,005 | €43,785 | -€25,221 | -36.5% |
| Deferred charges and accrued income | 490/1 | €2,052 | €0 | -€2,052 | -100.0% |
| Total equity and liabilities | 10/49 | €130,862 | €126,137 | -€4,725 | -3.6% |
| Equity | 10/15 | €50,151 | €18,550 | -€31,601 | -63.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,601 | €0 | -€31,601 | -100.0% |
| Distributable reserves | 133 | €31,601 | €0 | -€31,601 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,711 | €107,587 | +€26,876 | +33.3% |
| Amounts payable after more than one year | 17 | €19,026 | €6,380 | -€12,646 | -66.5% |
| Financial debts | 170/4 | €19,026 | €6,380 | -€12,646 | -66.5% |
| Amounts payable within one year | 42/48 | €61,271 | €101,206 | +€39,936 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €12,242 | €12,646 | +€404 | +3.3% |
| Trade debts | 44 | €1,726 | €862 | -€863 | -50.0% |
| Suppliers | 440/4 | €1,726 | €862 | -€863 | -50.0% |
| Taxes, remuneration and social security | 45 | €5,558 | €12,146 | +€6,588 | +118.5% |
| Taxes | 450/3 | €5,558 | €12,146 | +€6,588 | +118.5% |
| Other amounts payable | 47/48 | €41,745 | €75,552 | +€33,807 | +81.0% |
| Accrued charges and deferred income | 492/3 | €414 | €0 | -€414 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,724 | €12,911 | -€813 | -5.9% |
| Other operating charges | 640/8 | €1,682 | €1,584 | -€98 | -5.8% |
| Non-recurring operating charges | 66A | - | €3,867 | +€3,867 | |
| Gross operating margin | 9900 | €105,594 | €73,654 | -€31,940 | -30.2% |
| Operating profit (loss) | 9901 | €90,189 | €55,291 | -€34,898 | -38.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -93.2% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -93.2% |
| Financial charges | 65/66B | €1,290 | €926 | -€364 | -28.2% |
| Recurring financial charges | 65 | €1,290 | €926 | -€364 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €88,902 | €54,365 | -€34,536 | -38.8% |
| Income taxes | 67/77 | €19,203 | €11,926 | -€7,277 | -37.9% |
| Profit (loss) for the period | 9904 | €69,699 | €42,440 | -€27,259 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,699 | €42,440 | -€27,259 | -39.1% |
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 10 October 2026 via checked.be.