BDDENT: 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.
BDDENT
Largest movements
- Current investments +€108,634
new in 2025: €108,634
- Cash -€69,700
down €69,700 (-75.4%), from €92,448 to €22,749
mainly Current investments (-€108,634) and Tax, wage and social debts (-€13,782)
- Deferred charges and accrued income +€4,749
up €4,749 (+29.2%), from €16,286 to €21,034
- Profit (loss) carried forward +€58,791
new in 2025: €58,791
- Tax, wage and social debts -€13,782
down €13,782 (-42.7%), from €32,291 to €18,509
- Other debts -€1,641
down €1,641 (-100.0%), from €1,641 to €0
- Gross operating margin -€30,763
down €30,763 (-28.8%), from €106,705 to €75,942
- Taxes -€13,446
down €13,446 (-45.3%), from €29,666 to €16,220
- Financial income +€1,188
new in 2025: €1,188
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 | €112,938 | €155,803 | +€42,865 | +38.0% |
| Fixed assets | 21/28 | €4,204 | €2,722 | -€1,482 | -35.2% |
| Tangible fixed assets | 22/27 | €4,204 | €2,722 | -€1,482 | -35.2% |
| Plant, machinery and equipment | 23 | €1,954 | €1,021 | -€933 | -47.8% |
| Furniture and vehicles | 24 | €2,250 | €1,701 | -€548 | -24.4% |
| Current assets | 29/58 | €108,734 | €153,081 | +€44,347 | +40.8% |
| Amounts receivable within one year | 40/41 | - | €664 | +€664 | |
| Other amounts receivable | 41 | - | €664 | +€664 | |
| Current investments | 50/53 | - | €108,634 | +€108,634 | |
| Cash at bank and in hand | 54/58 | €92,448 | €22,749 | -€69,700 | -75.4% |
| Deferred charges and accrued income | 490/1 | €16,286 | €21,034 | +€4,749 | +29.2% |
| Total equity and liabilities | 10/49 | €112,938 | €155,803 | +€42,865 | +38.0% |
| Equity | 10/15 | €78,503 | €137,294 | +€58,791 | +74.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,503 | €75,503 | = | 0.0% |
| Distributable reserves | 133 | €75,503 | €75,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €58,791 | +€58,791 | |
| Amounts payable | 17/49 | €34,434 | €18,509 | -€15,925 | -46.2% |
| Amounts payable within one year | 42/48 | €34,434 | €18,509 | -€15,925 | -46.2% |
| Trade debts | 44 | €502 | €0 | -€502 | -100.0% |
| Suppliers | 440/4 | €502 | €0 | -€502 | -100.0% |
| Taxes, remuneration and social security | 45 | €32,291 | €18,509 | -€13,782 | -42.7% |
| Taxes | 450/3 | €32,291 | €18,509 | -€13,782 | -42.7% |
| Other amounts payable | 47/48 | €1,641 | €0 | -€1,641 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €1,482 | +€143 | +10.7% |
| Other operating charges | 640/8 | €181 | €138 | -€43 | -23.8% |
| Gross operating margin | 9900 | €106,705 | €75,942 | -€30,763 | -28.8% |
| Operating profit (loss) | 9901 | €105,185 | €74,322 | -€30,863 | -29.3% |
| Financial income | 75/76B | - | €1,188 | +€1,188 | |
| Recurring financial income | 75 | - | €1,188 | +€1,188 | |
| Financial charges | 65/66B | €16 | €499 | +€483 | +2972.0% |
| Recurring financial charges | 65 | €16 | €499 | +€483 | +2972.0% |
| Profit (loss) for the period before taxes | 9903 | €105,169 | €75,011 | -€30,158 | -28.7% |
| Income taxes | 67/77 | €29,666 | €16,220 | -€13,446 | -45.3% |
| Profit (loss) for the period | 9904 | €75,503 | €58,791 | -€16,713 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,503 | €58,791 | -€16,713 | -22.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.