BDM Trucks: 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 Trucks
Largest movements
- Stocks and contracts +€28,666
up €28,666 (+15.9%), from €180,613 to €209,279
- Cash -€11,307
down €11,307 (-22.1%), from €51,093 to €39,785
mainly Other debts (-€36,360) and Stocks and contracts (-€28,666)
- Deferred charges and accrued income +€7,202
up €7,202 (+900%), from €800 to €8,002
- Tangible fixed assets -€6,468
down €6,468 (-32.4%), from €19,957 to €13,490
of which Plant, machinery and equipment: -€3,678
- Receivables within one year +€5,218
up €5,218 (+14.5%), from €36,059 to €41,277
of which Trade receivables: +€20,000
- Reserves +€73,996
up €73,996 (+106%), from €70,000 to €143,996
- Other debts -€36,360
down €36,360 (-33.2%), from €109,650 to €73,290
- Trade debts -€21,647
down €21,647 (-32.4%), from €66,745 to €45,098
- Tax, wage and social debts +€13,019
up €13,019 (+64.8%), from €20,080 to €33,098
of which Taxes: +€11,142
- Advances received +€10,200
new in 2025: €10,200
- Gross operating margin -€11,732
down €11,732 (-11.1%), from €105,832 to €94,100
- Financial charges +€5,450
up €5,450 (+2,421%), from €225 to €5,675
- Taxes -€3,809
down €3,809 (-19.0%), from €20,080 to €16,270
- Depreciation -€1,998
down €1,998 (-33.1%), from €6,043 to €4,045
- Staff costs +€1,980
new in 2025: €1,980
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.
Derived cash bridge
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 | €288,523 | €311,833 | +€23,311 | +8.1% |
| Fixed assets | 21/28 | €19,957 | €13,490 | -€6,468 | -32.4% |
| Tangible fixed assets | 22/27 | €19,957 | €13,490 | -€6,468 | -32.4% |
| Plant, machinery and equipment | 23 | €5,302 | €1,623 | -€3,678 | -69.4% |
| Furniture and vehicles | 24 | €14,656 | €11,866 | -€2,789 | -19.0% |
| Current assets | 29/58 | €268,565 | €298,343 | +€29,778 | +11.1% |
| Stocks and contracts in progress | 3 | €180,613 | €209,279 | +€28,666 | +15.9% |
| Stocks | 30/36 | €180,613 | €209,279 | +€28,666 | +15.9% |
| Amounts receivable within one year | 40/41 | €36,059 | €41,277 | +€5,218 | +14.5% |
| Trade receivables | 40 | €7,865 | €27,865 | +€20,000 | +254% |
| Other amounts receivable | 41 | €28,194 | €13,412 | -€14,782 | -52.4% |
| Cash at bank and in hand | 54/58 | €51,093 | €39,785 | -€11,307 | -22.1% |
| Deferred charges and accrued income | 490/1 | €800 | €8,002 | +€7,202 | +900% |
| Total equity and liabilities | 10/49 | €288,523 | €311,833 | +€23,311 | +8.1% |
| Equity | 10/15 | €82,048 | €146,496 | +€64,448 | +78.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €70,000 | €143,996 | +€73,996 | +106% |
| Distributable reserves | 133 | €70,000 | €143,996 | +€73,996 | +106% |
| Profit (loss) carried forward | 14 | €9,548 | - | -€9,548 | |
| Amounts payable | 17/49 | €206,475 | €165,338 | -€41,137 | -19.9% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €196,475 | €161,686 | -€34,789 | -17.7% |
| Trade debts | 44 | €66,745 | €45,098 | -€21,647 | -32.4% |
| Suppliers | 440/4 | €66,745 | €45,098 | -€21,647 | -32.4% |
| Advances received on contracts in progress | 46 | - | €10,200 | +€10,200 | |
| Taxes, remuneration and social security | 45 | €20,080 | €33,098 | +€13,019 | +64.8% |
| Taxes | 450/3 | €20,080 | €31,222 | +€11,142 | +55.5% |
| Remuneration and social security | 454/9 | - | €1,876 | +€1,876 | |
| Other amounts payable | 47/48 | €109,650 | €73,290 | -€36,360 | -33.2% |
| Accrued charges and deferred income | 492/3 | - | €3,651 | +€3,651 | |
| Non-recurring operating income | 76A | - | €768 | +€768 | |
| Remuneration, social security and pensions | 62 | - | €1,980 | +€1,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,043 | €4,045 | -€1,998 | -33.1% |
| Other operating charges | 640/8 | €644 | €1,682 | +€1,038 | +161% |
| Gross operating margin | 9900 | €105,832 | €94,100 | -€11,732 | -11.1% |
| Operating profit (loss) | 9901 | €99,145 | €86,393 | -€12,752 | -12.9% |
| Financial income | 75/76B | €708 | €1 | -€707 | -99.9% |
| Recurring financial income | 75 | €708 | €1 | -€707 | -99.9% |
| Financial charges | 65/66B | €225 | €5,675 | +€5,450 | +2,421% |
| Recurring financial charges | 65 | €225 | €5,675 | +€5,450 | +2,421% |
| Profit (loss) for the period before taxes | 9903 | €99,627 | €80,718 | -€18,909 | -19.0% |
| Income taxes | 67/77 | €20,080 | €16,270 | -€3,809 | -19.0% |
| Profit (loss) for the period | 9904 | €79,548 | €64,448 | -€15,100 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,548 | €64,448 | -€15,100 | -19.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.