BDM Engineering: 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.
BDM Engineering
Largest movements
- Receivables within one year -€29,360
down €29,360 (-74.5%), from €39,419 to €10,060
of which Trade receivables: -€33,902
- Cash -€5,497
down €5,497 (-5.7%), from €96,923 to €91,425
mainly Net result for the year (-€24,902) and Tax, wage and social debts (-€17,024)
- Tangible fixed assets -€5,002
down €5,002 (-28.8%), from €17,338 to €12,337
- Reserves -€24,902
down €24,902 (-20.4%), from €121,906 to €97,004
- Tax, wage and social debts -€17,024
down €17,024 (-38.7%), from €43,945 to €26,921
- Gross operating margin -€103,656
down €103,656, from €91,682 to -€11,974
- Taxes -€16,974
down €16,974 (-97.4%), from €17,432 to €458
- Depreciation +€1,636
up €1,636 (+17.1%), from €9,540 to €11,176
- Financial charges -€1,496
down €1,496 (-94.2%), from €1,588 to €92
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 | €229,057 | €189,243 | -€39,814 | -17.4% |
| Fixed assets | 21/28 | €17,338 | €12,337 | -€5,002 | -28.8% |
| Tangible fixed assets | 22/27 | €17,338 | €12,337 | -€5,002 | -28.8% |
| Furniture and vehicles | 24 | €17,338 | €12,337 | -€5,002 | -28.8% |
| Current assets | 29/58 | €211,718 | €176,906 | -€34,812 | -16.4% |
| Amounts receivable within one year | 40/41 | €39,419 | €10,060 | -€29,360 | -74.5% |
| Trade receivables | 40 | €39,419 | €5,518 | -€33,902 | -86.0% |
| Other amounts receivable | 41 | - | €4,542 | +€4,542 | |
| Current investments | 50/53 | €73,479 | €73,479 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,923 | €91,425 | -€5,497 | -5.7% |
| Deferred charges and accrued income | 490/1 | €1,897 | €1,942 | +€45 | +2.4% |
| Total equity and liabilities | 10/49 | €229,057 | €189,243 | -€39,814 | -17.4% |
| Equity | 10/15 | €181,906 | €157,004 | -€24,902 | -13.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €121,906 | €97,004 | -€24,902 | -20.4% |
| Distributable reserves | 133 | €121,906 | €97,004 | -€24,902 | -20.4% |
| Amounts payable | 17/49 | €47,151 | €32,239 | -€14,912 | -31.6% |
| Amounts payable within one year | 42/48 | €47,151 | €32,239 | -€14,912 | -31.6% |
| Trade debts | 44 | €491 | €418 | -€73 | -14.9% |
| Suppliers | 440/4 | €491 | €418 | -€73 | -14.9% |
| Taxes, remuneration and social security | 45 | €43,945 | €26,921 | -€17,024 | -38.7% |
| Taxes | 450/3 | €43,945 | €26,921 | -€17,024 | -38.7% |
| Other amounts payable | 47/48 | €2,714 | €4,900 | +€2,186 | +80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,540 | €11,176 | +€1,636 | +17.1% |
| Other operating charges | 640/8 | €1,174 | €1,202 | +€28 | +2.4% |
| Gross operating margin | 9900 | €91,682 | -€11,974 | -€103,656 | |
| Operating profit (loss) | 9901 | €80,968 | -€24,352 | -€105,320 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,588 | €92 | -€1,496 | -94.2% |
| Recurring financial charges | 65 | €1,588 | €92 | -€1,496 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €79,380 | -€24,444 | -€103,824 | |
| Income taxes | 67/77 | €17,432 | €458 | -€16,974 | -97.4% |
| Profit (loss) for the period | 9904 | €61,948 | -€24,902 | -€86,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,948 | -€24,902 | -€86,850 |
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 10 October 2026 via checked.be.