BDebacker: 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.
BDebacker
Largest movements
- Cash -€20,326
down €20,326 (-37.0%), from €54,969 to €34,644
mainly Other debts (-€35,536) and Contributions, distributions and other (-€14,864)
- Receivables within one year +€5,274
up €5,274 (+23.3%), from €22,651 to €27,926
of which Other amounts receivable: +€5,565
- Tangible fixed assets -€4,353
down €4,353 (-25.1%), from €17,341 to €12,988
of which Furniture and vehicles: -€3,446
- Other debts -€35,536
down €35,536 (-100.0%), from €35,536 to €0
- Reserves +€22,410
up €22,410 (+65.6%), from €34,180 to €56,590
- Current portion of long-term debt -€3,889
down €3,889 (-66.4%), from €5,855 to €1,966
- Debts after one year -€1,966
down €1,966 (-100.0%), from €1,966 to €0
- Gross operating margin -€1,381
down €1,381 (-2.4%), from €57,846 to €56,464
- Taxes -€770
down €770 (-7.0%), from €10,950 to €10,179
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 | €95,098 | €76,043 | -€19,055 | -20.0% |
| Fixed assets | 21/28 | €17,341 | €12,988 | -€4,353 | -25.1% |
| Tangible fixed assets | 22/27 | €17,341 | €12,988 | -€4,353 | -25.1% |
| Plant, machinery and equipment | 23 | €465 | €357 | -€107 | -23.1% |
| Furniture and vehicles | 24 | €9,761 | €6,316 | -€3,446 | -35.3% |
| Other tangible fixed assets | 26 | €7,115 | €6,315 | -€800 | -11.2% |
| Current assets | 29/58 | €77,757 | €63,055 | -€14,702 | -18.9% |
| Amounts receivable within one year | 40/41 | €22,651 | €27,926 | +€5,274 | +23.3% |
| Trade receivables | 40 | €22,651 | €22,361 | -€290 | -1.3% |
| Other amounts receivable | 41 | €0 | €5,565 | +€5,565 | |
| Cash at bank and in hand | 54/58 | €54,969 | €34,644 | -€20,326 | -37.0% |
| Deferred charges and accrued income | 490/1 | €137 | €486 | +€349 | +254.4% |
| Total equity and liabilities | 10/49 | €95,098 | €76,043 | -€19,055 | -20.0% |
| Equity | 10/15 | €34,180 | €56,590 | +€22,410 | +65.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €34,180 | €56,590 | +€22,410 | +65.6% |
| Distributable reserves | 133 | €34,180 | €56,590 | +€22,410 | +65.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,918 | €19,452 | -€41,465 | -68.1% |
| Amounts payable after more than one year | 17 | €1,966 | €0 | -€1,966 | -100.0% |
| Financial debts | 170/4 | €1,966 | €0 | -€1,966 | -100.0% |
| Amounts payable within one year | 42/48 | €58,951 | €19,452 | -€39,499 | -67.0% |
| Current portion of amounts payable after more than one year | 42 | €5,855 | €1,966 | -€3,889 | -66.4% |
| Trade debts | 44 | €826 | €810 | -€16 | -2.0% |
| Suppliers | 440/4 | €826 | €810 | -€16 | -2.0% |
| Taxes, remuneration and social security | 45 | €16,733 | €16,677 | -€57 | -0.3% |
| Taxes | 450/3 | €16,733 | €14,337 | -€2,397 | -14.3% |
| Remuneration and social security | 454/9 | - | €2,340 | +€2,340 | |
| Other amounts payable | 47/48 | €35,536 | €0 | -€35,536 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,921 | €8,247 | +€326 | +4.1% |
| Other operating charges | 640/8 | €660 | €464 | -€196 | -29.7% |
| Gross operating margin | 9900 | €57,846 | €56,464 | -€1,381 | -2.4% |
| Operating profit (loss) | 9901 | €49,265 | €47,753 | -€1,512 | -3.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2900.0% |
| Financial charges | 65/66B | €259 | €301 | +€42 | +16.3% |
| Recurring financial charges | 65 | €259 | €301 | +€42 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €49,006 | €47,453 | -€1,553 | -3.2% |
| Income taxes | 67/77 | €10,950 | €10,179 | -€770 | -7.0% |
| Profit (loss) for the period | 9904 | €38,056 | €37,274 | -€783 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,056 | €37,274 | -€783 | -2.1% |
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 4 October 2026 via checked.be.