BDI: 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.
BDI
Largest movements
- Cash -€2,774
down €2,774 (-16.5%), from €16,809 to €14,035
mainly Net result for the year (-€2,774)
- Profit (loss) carried forward -€2,774
down €2,774 (-0.3%), from -€978,036 to -€980,810
- Financial charges -€151,758
down €151,758 (-99.9%), from €151,966 to €208
- Financial income -€6,000
no longer reported in 2025 (was €6,000)
- Gross operating margin +€1,240
up €1,240 (+37.4%), from -€3,319 to -€2,078
- Other operating charges +€103
up €103 (+26.8%), from €384 to €487
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 | €18,609 | €15,835 | -€2,774 | -14.9% |
| Current assets | 29/58 | €18,609 | €15,835 | -€2,774 | -14.9% |
| Amounts receivable within one year | 40/41 | €1,800 | €1,800 | = | 0.0% |
| Other amounts receivable | 41 | €1,800 | €1,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,809 | €14,035 | -€2,774 | -16.5% |
| Total equity and liabilities | 10/49 | €18,609 | €15,835 | -€2,774 | -14.9% |
| Equity | 10/15 | -€65,536 | -€68,310 | -€2,774 | -4.2% |
| Contributions | 10/11 | €905,000 | €905,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€978,036 | -€980,810 | -€2,774 | -0.3% |
| Amounts payable | 17/49 | €84,145 | €84,145 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82,330 | €82,330 | = | 0.0% |
| Other amounts payable | 47/48 | €82,330 | €82,330 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,815 | €1,815 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €487 | +€103 | +26.8% |
| Gross operating margin | 9900 | -€3,319 | -€2,078 | +€1,240 | +37.4% |
| Operating profit (loss) | 9901 | -€3,703 | -€2,566 | +€1,137 | +30.7% |
| Financial income | 75/76B | €6,000 | - | -€6,000 | |
| Recurring financial income | 75 | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €151,966 | €208 | -€151,758 | -99.9% |
| Recurring financial charges | 65 | €151,966 | €208 | -€151,758 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€149,668 | -€2,774 | +€146,895 | +98.1% |
| Profit (loss) for the period | 9904 | -€149,668 | -€2,774 | +€146,895 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,668 | -€2,774 | +€146,895 | +98.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.