BDI-TECH: 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-TECH
Largest movements
- Receivables within one year +€64,269
up €64,269 (+17.6%), from €366,035 to €430,305
of which Other amounts receivable: +€105,413
- Cash +€47,746
up €47,746 (+21.6%), from €220,877 to €268,624
mainly Net result for the year (+€101,620) and Depreciation (+€73,705)
- Tangible fixed assets -€11,825
down €11,825 (-5.8%), from €202,340 to €190,515
of which Furniture and vehicles: -€25,556
- Deferred charges and accrued income -€9,657
down €9,657 (-50.9%), from €18,957 to €9,299
- Reserves +€101,620
up €101,620 (+29.2%), from €347,784 to €449,405
- Trade debts +€72,617
up €72,617 (+44.6%), from €162,749 to €235,366
- Tax, wage and social debts -€49,354
down €49,354 (-32.8%), from €150,275 to €100,922
of which Taxes: -€52,901
- Other debts -€21,889
down €21,889 (-85.8%), from €25,501 to €3,612
- Staff costs +€121,225
up €121,225 (+27.9%), from €434,533 to €555,759
- Gross operating margin +€89,886
up €89,886 (+13.2%), from €681,984 to €771,870
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 | €808,210 | €898,743 | +€90,533 | +11.2% |
| Fixed assets | 21/28 | €202,340 | €190,515 | -€11,825 | -5.8% |
| Tangible fixed assets | 22/27 | €202,340 | €190,515 | -€11,825 | -5.8% |
| Plant, machinery and equipment | 23 | €91,520 | €108,827 | +€17,307 | +18.9% |
| Furniture and vehicles | 24 | €86,825 | €61,269 | -€25,556 | -29.4% |
| Other tangible fixed assets | 26 | €23,996 | €20,419 | -€3,577 | -14.9% |
| Current assets | 29/58 | €605,869 | €708,228 | +€102,358 | +16.9% |
| Amounts receivable within one year | 40/41 | €366,035 | €430,305 | +€64,269 | +17.6% |
| Trade receivables | 40 | €363,397 | €322,253 | -€41,143 | -11.3% |
| Other amounts receivable | 41 | €2,638 | €108,051 | +€105,413 | +3995.3% |
| Cash at bank and in hand | 54/58 | €220,877 | €268,624 | +€47,746 | +21.6% |
| Deferred charges and accrued income | 490/1 | €18,957 | €9,299 | -€9,657 | -50.9% |
| Total equity and liabilities | 10/49 | €808,210 | €898,743 | +€90,533 | +11.2% |
| Equity | 10/15 | €366,384 | €468,005 | +€101,620 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,784 | €449,405 | +€101,620 | +29.2% |
| Distributable reserves | 133 | €347,784 | €449,405 | +€101,620 | +29.2% |
| Amounts payable | 17/49 | €441,825 | €430,738 | -€11,087 | -2.5% |
| Amounts payable after more than one year | 17 | €60,411 | €52,432 | -€7,980 | -13.2% |
| Financial debts | 170/4 | €60,411 | €52,432 | -€7,980 | -13.2% |
| Amounts payable within one year | 42/48 | €381,414 | €378,307 | -€3,108 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €42,889 | €38,407 | -€4,482 | -10.4% |
| Trade debts | 44 | €162,749 | €235,366 | +€72,617 | +44.6% |
| Suppliers | 440/4 | €162,749 | €235,366 | +€72,617 | +44.6% |
| Taxes, remuneration and social security | 45 | €150,275 | €100,922 | -€49,354 | -32.8% |
| Taxes | 450/3 | €96,162 | €43,261 | -€52,901 | -55.0% |
| Remuneration and social security | 454/9 | €54,113 | €57,661 | +€3,548 | +6.6% |
| Other amounts payable | 47/48 | €25,501 | €3,612 | -€21,889 | -85.8% |
| Remuneration, social security and pensions | 62 | €434,533 | €555,759 | +€121,225 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,870 | €73,705 | +€5,835 | +8.6% |
| Other operating charges | 640/8 | €5,497 | €1,770 | -€3,727 | -67.8% |
| Gross operating margin | 9900 | €681,984 | €771,870 | +€89,886 | +13.2% |
| Operating profit (loss) | 9901 | €174,084 | €140,636 | -€33,448 | -19.2% |
| Financial income | 75/76B | €8,082 | €2,570 | -€5,511 | -68.2% |
| Recurring financial income | 75 | €8,082 | €2,570 | -€5,511 | -68.2% |
| Financial charges | 65/66B | €5,253 | €4,767 | -€486 | -9.3% |
| Recurring financial charges | 65 | €5,253 | €4,767 | -€486 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €176,912 | €138,439 | -€38,473 | -21.7% |
| Income taxes | 67/77 | €42,806 | €36,819 | -€5,987 | -14.0% |
| Profit (loss) for the period | 9904 | €134,107 | €101,620 | -€32,486 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €134,107 | €101,620 | -€32,486 | -24.2% |
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 1 October 2026 via checked.be.