BDH TAX: 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.
BDH TAX
Largest movements
- Receivables within one year -€6,476
down €6,476 (-26.2%), from €24,757 to €18,281
of which Trade receivables: -€4,284
- Cash +€1,619
up €1,619 (+192%), from €845 to €2,464
mainly Receivables within one year (+€6,476)
- Trade debts -€4,125
down €4,125 (-46.5%), from €8,865 to €4,740
- Profit (loss) carried forward -€733
down €733 (-29.2%), from -€2,511 to -€3,244
- Gross operating margin -€40,097
down €40,097, from €37,531 to -€2,566
- Write-downs -€18,622
down €18,622, from €7,686 to -€10,937
- Other operating charges +€9,216
up €9,216 (+2,379%), from €387 to €9,603
- Taxes -€7,248
no longer reported in 2025 (was €7,248)
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 | €25,603 | €20,745 | -€4,857 | -19.0% |
| Current assets | 29/58 | €25,603 | €20,745 | -€4,857 | -19.0% |
| Amounts receivable within one year | 40/41 | €24,757 | €18,281 | -€6,476 | -26.2% |
| Trade receivables | 40 | €4,284 | - | -€4,284 | |
| Other amounts receivable | 41 | €20,474 | €18,281 | -€2,193 | -10.7% |
| Cash at bank and in hand | 54/58 | €845 | €2,464 | +€1,619 | +192% |
| Total equity and liabilities | 10/49 | €25,603 | €20,745 | -€4,857 | -19.0% |
| Equity | 10/15 | €16,489 | €15,756 | -€733 | -4.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,511 | -€3,244 | -€733 | -29.2% |
| Amounts payable | 17/49 | €9,114 | €4,989 | -€4,125 | -45.3% |
| Amounts payable within one year | 42/48 | €9,114 | €4,989 | -€4,125 | -45.3% |
| Trade debts | 44 | €8,865 | €4,740 | -€4,125 | -46.5% |
| Suppliers | 440/4 | €8,865 | €4,740 | -€4,125 | -46.5% |
| Taxes, remuneration and social security | 45 | €248 | €248 | = | 0.0% |
| Taxes | 450/3 | €248 | €248 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,686 | -€10,937 | -€18,622 | |
| Other operating charges | 640/8 | €387 | €9,603 | +€9,216 | +2,379% |
| Gross operating margin | 9900 | €37,531 | -€2,566 | -€40,097 | |
| Operating profit (loss) | 9901 | €29,458 | -€1,233 | -€30,690 | |
| Financial income | 75/76B | €340 | €500 | +€160 | +47.1% |
| Recurring financial income | 75 | €340 | €500 | +€160 | +47.1% |
| Financial charges | 65/66B | €2 | - | -€2 | |
| Recurring financial charges | 65 | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | €29,796 | -€733 | -€30,528 | |
| Income taxes | 67/77 | €7,248 | - | -€7,248 | |
| Profit (loss) for the period | 9904 | €22,547 | -€733 | -€23,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,547 | -€733 | -€23,280 |
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 20 October 2026 via checked.be.