BdF Concept: 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.
BdF Concept
Largest movements
- Receivables within one year +€470
up €470 (+6.9%), from €6,820 to €7,290
of which Other amounts receivable: +€470
- Cash -€227
down €227 (-6.7%), from €3,374 to €3,147
mainly Net result for the year (-€1,128) and Receivables within one year (-€470)
- Trade debts +€1,371
up €1,371 (+41.2%), from €3,324 to €4,695
- Profit (loss) carried forward -€1,128
down €1,128 (-26.3%), from -€4,290 to -€5,419
- Gross operating margin -€130
down €130 (-15.5%), from -€836 to -€966
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 | €13,294 | €13,537 | +€243 | +1.8% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €12,794 | €13,037 | +€243 | +1.9% |
| Amounts receivable after more than one year | 29 | €2,600 | €2,600 | = | 0.0% |
| Other amounts receivable | 291 | €2,600 | €2,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,820 | €7,290 | +€470 | +6.9% |
| Trade receivables | 40 | €339 | €339 | = | 0.0% |
| Other amounts receivable | 41 | €6,481 | €6,951 | +€470 | +7.3% |
| Cash at bank and in hand | 54/58 | €3,374 | €3,147 | -€227 | -6.7% |
| Total equity and liabilities | 10/49 | €13,294 | €13,537 | +€243 | +1.8% |
| Equity | 10/15 | €9,970 | €8,841 | -€1,128 | -11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,290 | -€5,419 | -€1,128 | -26.3% |
| Amounts payable | 17/49 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Amounts payable within one year | 42/48 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Trade debts | 44 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Suppliers | 440/4 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Gross operating margin | 9900 | -€836 | -€966 | -€130 | -15.5% |
| Operating profit (loss) | 9901 | -€836 | -€966 | -€130 | -15.5% |
| Financial income | 75/76B | €71 | €77 | +€6 | +7.7% |
| Recurring financial income | 75 | €71 | €77 | +€6 | +7.7% |
| Financial charges | 65/66B | €232 | €239 | +€7 | +2.9% |
| Recurring financial charges | 65 | €232 | €239 | +€7 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€998 | -€1,128 | -€131 | -13.1% |
| Profit (loss) for the period | 9904 | -€998 | -€1,128 | -€131 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€998 | -€1,128 | -€131 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.