BDPL'D: 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.
BDPL'D
Largest movements
- Tangible fixed assets +€29,433
up €29,433 (+313.2%), from €9,397 to €38,830
- Receivables within one year +€23,855
up €23,855 (+48.1%), from €49,632 to €73,487
of which Other amounts receivable: +€19,200
- Current investments +€10,642
up €10,642 (+96.7%), from €11,000 to €21,642
- Cash +€9,039
up €9,039 (+34.9%), from €25,923 to €34,962
mainly Net result for the year (+€48,640) and Depreciation (+€19,105)
- Profit (loss) carried forward +€51,640
up €51,640 (+95.3%), from €54,179 to €105,819
- Debts after one year +€16,731
up €16,731 (+244.9%), from €6,832 to €23,563
- Tax, wage and social debts +€8,700
up €8,700 (+102.7%), from €8,475 to €17,175
- Reserves -€3,000
down €3,000 (-61.8%), from €4,855 to €1,855
of which Tax-exempt reserves: -€3,000
- Gross operating margin +€53,206
up €53,206 (+208.4%), from €25,530 to €78,736
- Taxes +€11,926
up €11,926, from -€360 to €11,566
- Financial income +€2,689
up €2,689 (+1379.0%), from €195 to €2,884
- Depreciation +€1,032
up €1,032 (+5.7%), from €18,073 to €19,105
- Other operating charges +€953
up €953 (+99.2%), from €961 to €1,914
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 | €95,952 | €168,921 | +€72,969 | +76.0% |
| Fixed assets | 21/28 | €9,397 | €38,830 | +€29,433 | +313.2% |
| Tangible fixed assets | 22/27 | €9,397 | €38,830 | +€29,433 | +313.2% |
| Furniture and vehicles | 24 | €9,397 | €38,830 | +€29,433 | +313.2% |
| Current assets | 29/58 | €86,555 | €130,091 | +€43,536 | +50.3% |
| Amounts receivable within one year | 40/41 | €49,632 | €73,487 | +€23,855 | +48.1% |
| Trade receivables | 40 | €15,386 | €20,041 | +€4,655 | +30.3% |
| Other amounts receivable | 41 | €34,246 | €53,446 | +€19,200 | +56.1% |
| Current investments | 50/53 | €11,000 | €21,642 | +€10,642 | +96.7% |
| Cash at bank and in hand | 54/58 | €25,923 | €34,962 | +€9,039 | +34.9% |
| Total equity and liabilities | 10/49 | €95,952 | €168,921 | +€72,969 | +76.0% |
| Equity | 10/15 | €65,234 | €113,874 | +€48,640 | +74.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,855 | €1,855 | -€3,000 | -61.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €54,179 | €105,819 | +€51,640 | +95.3% |
| Provisions and deferred taxes | 16 | €1,000 | - | -€1,000 | |
| Deferred taxes | 168 | €1,000 | - | -€1,000 | |
| Amounts payable | 17/49 | €29,718 | €55,047 | +€25,329 | +85.2% |
| Amounts payable after more than one year | 17 | €6,832 | €23,563 | +€16,731 | +244.9% |
| Financial debts | 170/4 | €6,832 | €23,563 | +€16,731 | +244.9% |
| Amounts payable within one year | 42/48 | €22,886 | €31,484 | +€8,598 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €14,240 | €13,166 | -€1,074 | -7.5% |
| Trade debts | 44 | €171 | €1,143 | +€972 | +568.4% |
| Suppliers | 440/4 | €171 | €1,143 | +€972 | +568.4% |
| Taxes, remuneration and social security | 45 | €8,475 | €17,175 | +€8,700 | +102.7% |
| Taxes | 450/3 | €8,475 | €17,175 | +€8,700 | +102.7% |
| Non-recurring operating income | 76A | €24 | €19,484 | +€19,460 | +81083.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,073 | €19,105 | +€1,032 | +5.7% |
| Other operating charges | 640/8 | €961 | €1,914 | +€953 | +99.2% |
| Gross operating margin | 9900 | €25,530 | €78,736 | +€53,206 | +208.4% |
| Operating profit (loss) | 9901 | €6,496 | €57,717 | +€51,221 | +788.5% |
| Financial income | 75/76B | €195 | €2,884 | +€2,689 | +1379.0% |
| Recurring financial income | 75 | €195 | €2,884 | +€2,689 | +1379.0% |
| Financial charges | 65/66B | €611 | €1,395 | +€784 | +128.3% |
| Recurring financial charges | 65 | €611 | €1,395 | +€784 | +128.3% |
| Profit (loss) for the period before taxes | 9903 | €6,080 | €59,206 | +€53,126 | +873.8% |
| Transfer from deferred taxes | 780 | €1,000 | €1,000 | = | 0.0% |
| Income taxes | 67/77 | -€360 | €11,566 | +€11,926 | |
| Profit (loss) for the period | 9904 | €7,440 | €48,640 | +€41,200 | +553.8% |
| Transfer from tax-exempt reserves | 789 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,440 | €51,640 | +€41,200 | +394.6% |
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 5 October 2026 via checked.be.