BDOS: 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.
BDOS
Largest movements
- Deferred charges and accrued income -€1,658
down €1,658 (-25.0%), from €6,632 to €4,974
- Tangible fixed assets -€1,397
down €1,397 (-43.2%), from €3,235 to €1,838
- Cash -€433
down €433 (-2.5%), from €17,653 to €17,220
mainly Contributions, distributions and other (-€16,752) and Tax, wage and social debts (-€3,916)
- Other debts +€16,752
new in 2025: €16,752
- Profit (loss) carried forward -€16,388
no longer reported in 2025 (was €16,388)
- Tax, wage and social debts -€3,916
down €3,916 (-48.2%), from €8,132 to €4,216
of which Taxes: -€4,116
- Gross operating margin -€3,482
down €3,482 (-42.6%), from €8,168 to €4,687
- Taxes -€628
down €628 (-51.9%), from €1,208 to €581
- Financial charges -€341
down €341 (-16.1%), from €2,113 to €1,773
- Depreciation +€335
up €335 (+31.5%), from €1,063 to €1,397
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 | €27,520 | €24,031 | -€3,488 | -12.7% |
| Fixed assets | 21/28 | €3,235 | €1,838 | -€1,397 | -43.2% |
| Tangible fixed assets | 22/27 | €3,235 | €1,838 | -€1,397 | -43.2% |
| Furniture and vehicles | 24 | €3,235 | €1,838 | -€1,397 | -43.2% |
| Current assets | 29/58 | €24,284 | €22,194 | -€2,091 | -8.6% |
| Cash at bank and in hand | 54/58 | €17,653 | €17,220 | -€433 | -2.5% |
| Deferred charges and accrued income | 490/1 | €6,632 | €4,974 | -€1,658 | -25.0% |
| Total equity and liabilities | 10/49 | €27,520 | €24,031 | -€3,488 | -12.7% |
| Equity | 10/15 | €19,388 | €3,000 | -€16,388 | -84.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,388 | - | -€16,388 | |
| Amounts payable | 17/49 | €8,132 | €21,031 | +€12,900 | +158.6% |
| Amounts payable within one year | 42/48 | €8,132 | €21,031 | +€12,900 | +158.6% |
| Trade debts | 44 | - | €64 | +€64 | |
| Suppliers | 440/4 | - | €64 | +€64 | |
| Taxes, remuneration and social security | 45 | €8,132 | €4,216 | -€3,916 | -48.2% |
| Taxes | 450/3 | €8,132 | €4,016 | -€4,116 | -50.6% |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | - | €16,752 | +€16,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €1,397 | +€335 | +31.5% |
| Other operating charges | 640/8 | €557 | €572 | +€14 | +2.6% |
| Gross operating margin | 9900 | €8,168 | €4,687 | -€3,482 | -42.6% |
| Operating profit (loss) | 9901 | €6,548 | €2,718 | -€3,830 | -58.5% |
| Financial charges | 65/66B | €2,113 | €1,773 | -€341 | -16.1% |
| Recurring financial charges | 65 | €2,113 | €1,773 | -€341 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €4,435 | €945 | -€3,490 | -78.7% |
| Income taxes | 67/77 | €1,208 | €581 | -€628 | -51.9% |
| Profit (loss) for the period | 9904 | €3,226 | €364 | -€2,862 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,226 | €364 | -€2,862 | -88.7% |
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.