BDL CONSTRUCT: 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.
BDL CONSTRUCT
Largest movements
- Current investments -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Deferred charges and accrued income +€7,762
up €7,762 (+19.5%), from €39,805 to €47,566
- Receivables within one year +€2,407
up €2,407 (+1.7%), from €140,963 to €143,370
of which Other amounts receivable: +€2,407
- Profit (loss) carried forward -€2,958
down €2,958 (-3.6%), from €82,133 to €79,175
- Goods and materials +€9,379
new in 2024: €9,379
- Financial income +€7,813
up €7,813 (+740.9%), from €1,055 to €8,867
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,953 | €225,519 | -€1,434 | -0.6% |
| Current assets | 29/58 | €226,953 | €225,519 | -€1,434 | -0.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €140,963 | €143,370 | +€2,407 | +1.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €140,963 | €143,370 | +€2,407 | +1.7% |
| Current investments | 50/53 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Other investments | 51/53 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €6,184 | €4,582 | -€1,603 | -25.9% |
| Deferred charges and accrued income | 490/1 | €39,805 | €47,566 | +€7,762 | +19.5% |
| Total equity and liabilities | 10/49 | €226,953 | €225,519 | -€1,434 | -0.6% |
| Equity | 10/15 | €208,133 | €205,175 | -€2,958 | -1.4% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,133 | €79,175 | -€2,958 | -3.6% |
| Amounts payable | 17/49 | €18,820 | €20,344 | +€1,524 | +8.1% |
| Amounts payable within one year | 42/48 | €18,806 | €20,301 | +€1,495 | +8.0% |
| Trade debts | 44 | €18,806 | €20,301 | +€1,495 | +8.0% |
| Suppliers | 440/4 | €18,806 | €20,301 | +€1,495 | +8.0% |
| Accrued charges and deferred income | 492/3 | €14 | €43 | +€29 | +210.0% |
| Operating income | 70/76A | €150 | €0 | -€150 | -100.0% |
| Non-recurring operating income | 76A | €150 | €0 | -€150 | -100.0% |
| Operating charges | 60/66A | €3,437 | €11,550 | +€8,113 | +236.1% |
| Goods for resale, raw materials and consumables | 60 | - | €9,379 | +€9,379 | |
| Purchases | 600/8 | - | €9,379 | +€9,379 | |
| Services and other goods | 61 | €2,938 | €1,658 | -€1,279 | -43.6% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Operating profit (loss) | 9901 | -€3,287 | -€11,550 | -€8,263 | -251.4% |
| Financial income | 75/76B | €1,055 | €8,867 | +€7,813 | +740.9% |
| Recurring financial income | 75 | €1,055 | €8,867 | +€7,813 | +740.9% |
| Income from current assets | 751 | €1,055 | €8,867 | +€7,813 | +740.9% |
| Financial charges | 65/66B | €250 | €275 | +€25 | +10.0% |
| Recurring financial charges | 65 | €250 | €275 | +€25 | +10.0% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €250 | €275 | +€25 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,482 | -€2,958 | -€476 | -19.2% |
| Profit (loss) for the period | 9904 | -€2,482 | -€2,958 | -€476 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,482 | -€2,958 | -€476 | -19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.