BDIT: 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.
BDIT
Largest movements
- Cash +€72,976
up €72,976 (+341.0%), from €21,398 to €94,374
mainly Net result for the year (+€68,346) and Other debts (+€24,963)
- Current investments +€35,000
new in 2025: €35,000
- Receivables within one year -€16,015
down €16,015 (-45.8%), from €34,957 to €18,942
of which Other amounts receivable: -€8,488
- Deferred charges and accrued income -€2,019
down €2,019 (-18.4%), from €10,951 to €8,932
- Profit (loss) carried forward +€67,513
up €67,513 (+120.8%), from €55,907 to €123,420
- Other debts +€24,963
up €24,963 (+2906.0%), from €859 to €25,822
- Gross operating margin +€16,644
up €16,644 (+23.4%), from €71,236 to €87,880
- Taxes +€3,800
up €3,800 (+26.2%), from €14,490 to €18,290
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 | €67,779 | €158,229 | +€90,450 | +133.4% |
| Fixed assets | 21/28 | €473 | €981 | +€508 | +107.4% |
| Tangible fixed assets | 22/27 | €473 | €981 | +€508 | +107.4% |
| Furniture and vehicles | 24 | €473 | €981 | +€508 | +107.4% |
| Current assets | 29/58 | €67,306 | €157,248 | +€89,942 | +133.6% |
| Amounts receivable within one year | 40/41 | €34,957 | €18,942 | -€16,015 | -45.8% |
| Trade receivables | 40 | €23,648 | €16,121 | -€7,527 | -31.8% |
| Other amounts receivable | 41 | €11,309 | €2,820 | -€8,488 | -75.1% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €21,398 | €94,374 | +€72,976 | +341.0% |
| Deferred charges and accrued income | 490/1 | €10,951 | €8,932 | -€2,019 | -18.4% |
| Total equity and liabilities | 10/49 | €67,779 | €158,229 | +€90,450 | +133.4% |
| Equity | 10/15 | €56,407 | €123,920 | +€67,513 | +119.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,907 | €123,420 | +€67,513 | +120.8% |
| Amounts payable | 17/49 | €11,372 | €34,309 | +€22,937 | +201.7% |
| Amounts payable within one year | 42/48 | €11,372 | €34,309 | +€22,937 | +201.7% |
| Trade debts | 44 | €1,802 | €604 | -€1,198 | -66.5% |
| Suppliers | 440/4 | €1,802 | €604 | -€1,198 | -66.5% |
| Taxes, remuneration and social security | 45 | €8,711 | €7,883 | -€828 | -9.5% |
| Taxes | 450/3 | €8,711 | €7,883 | -€828 | -9.5% |
| Other amounts payable | 47/48 | €859 | €25,822 | +€24,963 | +2906.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €330 | +€305 | +1216.3% |
| Gross operating margin | 9900 | €71,236 | €87,880 | +€16,644 | +23.4% |
| Operating profit (loss) | 9901 | €71,211 | €87,550 | +€16,339 | +22.9% |
| Financial income | 75/76B | €293 | - | -€293 | |
| Recurring financial income | 75 | €293 | - | -€293 | |
| Financial charges | 65/66B | €248 | €914 | +€666 | +268.4% |
| Recurring financial charges | 65 | €248 | €914 | +€666 | +268.4% |
| Profit (loss) for the period before taxes | 9903 | €71,256 | €86,636 | +€15,380 | +21.6% |
| Income taxes | 67/77 | €14,490 | €18,290 | +€3,800 | +26.2% |
| Profit (loss) for the period | 9904 | €56,766 | €68,346 | +€11,580 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,766 | €68,346 | +€11,580 | +20.4% |
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 6 October 2026 via checked.be.