BDDJ: 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.
BDDJ
Largest movements
- Cash -€6,204
down €6,204 (-67.0%), from €9,253 to €3,050
mainly Net result for the year (-€5,153) and Trade debts (-€4,859)
- Tangible fixed assets -€5,889
down €5,889 (-17.5%), from €33,572 to €27,683
of which Leasing and similar rights: -€5,844
- Receivables within one year +€1,033
up €1,033 (+5.7%), from €18,167 to €19,200
of which Trade receivables: +€1,483
- Profit (loss) carried forward -€5,153
down €5,153 (-217.9%), from -€2,364 to -€7,517
- Trade debts -€4,859
down €4,859 (-45.4%), from €10,693 to €5,834
- Debts after one year -€4,000
down €4,000 (-24.1%), from €16,607 to €12,607
- Advances received +€1,000
up €1,000, from €0 to €1,000
- Other debts +€897
up €897 (+9.1%), from €9,816 to €10,713
- Gross operating margin +€11,667
up €11,667, from -€4,351 to €7,316
- Depreciation +€4,510
up €4,510 (+83.5%), from €5,403 to €9,913
- Financial charges +€1,121
up €1,121 (+212.8%), from €527 to €1,648
- Other operating charges +€345
up €345 (+61.2%), from €564 to €910
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 | €63,096 | €51,576 | -€11,520 | -18.3% |
| Fixed assets | 21/28 | €33,572 | €27,683 | -€5,889 | -17.5% |
| Tangible fixed assets | 22/27 | €33,572 | €27,683 | -€5,889 | -17.5% |
| Plant, machinery and equipment | 23 | €2,797 | €1,861 | -€936 | -33.5% |
| Furniture and vehicles | 24 | €500 | €2,696 | +€2,197 | +439.7% |
| Leasing and similar rights | 25 | €28,110 | €22,266 | -€5,844 | -20.8% |
| Other tangible fixed assets | 26 | €2,165 | €859 | -€1,306 | -60.3% |
| Current assets | 29/58 | €29,525 | €23,894 | -€5,631 | -19.1% |
| Amounts receivable within one year | 40/41 | €18,167 | €19,200 | +€1,033 | +5.7% |
| Trade receivables | 40 | €16,840 | €18,323 | +€1,483 | +8.8% |
| Other amounts receivable | 41 | €1,327 | €877 | -€450 | -33.9% |
| Cash at bank and in hand | 54/58 | €9,253 | €3,050 | -€6,204 | -67.0% |
| Deferred charges and accrued income | 490/1 | €2,104 | €1,644 | -€460 | -21.9% |
| Total equity and liabilities | 10/49 | €63,096 | €51,576 | -€11,520 | -18.3% |
| Equity | 10/15 | €18,096 | €12,943 | -€5,153 | -28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,364 | -€7,517 | -€5,153 | -217.9% |
| Amounts payable | 17/49 | €45,001 | €38,634 | -€6,367 | -14.1% |
| Amounts payable after more than one year | 17 | €16,607 | €12,607 | -€4,000 | -24.1% |
| Financial debts | 170/4 | €16,607 | €12,607 | -€4,000 | -24.1% |
| Amounts payable within one year | 42/48 | €27,093 | €24,147 | -€2,946 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €3,722 | €4,000 | +€278 | +7.5% |
| Trade debts | 44 | €10,693 | €5,834 | -€4,859 | -45.4% |
| Suppliers | 440/4 | €10,693 | €5,834 | -€4,859 | -45.4% |
| Advances received on contracts in progress | 46 | €0 | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €2,861 | €2,600 | -€261 | -9.1% |
| Taxes | 450/3 | €261 | €0 | -€261 | -100.0% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €9,816 | €10,713 | +€897 | +9.1% |
| Accrued charges and deferred income | 492/3 | €1,301 | €1,881 | +€579 | +44.5% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,403 | €9,913 | +€4,510 | +83.5% |
| Other operating charges | 640/8 | €564 | €910 | +€345 | +61.2% |
| Non-recurring operating charges | 66A | €2,418 | €0 | -€2,418 | -100.0% |
| Gross operating margin | 9900 | -€4,351 | €7,316 | +€11,667 | |
| Operating profit (loss) | 9901 | -€12,737 | -€3,507 | +€9,230 | +72.5% |
| Financial income | 75/76B | €0 | €2 | +€2 | +2511.1% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2511.1% |
| Financial charges | 65/66B | €527 | €1,648 | +€1,121 | +212.8% |
| Recurring financial charges | 65 | €527 | €1,648 | +€1,121 | +212.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,264 | -€5,153 | +€8,111 | +61.2% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€13,264 | -€5,153 | +€8,111 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,264 | -€5,153 | +€8,111 | +61.2% |
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 9 October 2026 via checked.be.