BDR PRODUCTIONS: 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.
BDR PRODUCTIONS
Largest movements
- Cash -€415,782
down €415,782 (-91.9%), from €452,506 to €36,724
mainly Other debts (-€294,224) and Receivables within one year (-€81,801)
- Receivables within one year +€81,801
up €81,801 (+2,583%), from €3,167 to €84,968
- Tangible fixed assets +€17,457
up €17,457 (+327%), from €5,332 to €22,789
- Deferred charges and accrued income +€17,283
up €17,283 (+8.8%), from €196,370 to €213,653
- Other debts -€294,224
down €294,224 (-91.2%), from €322,724 to €28,500
- Tax, wage and social debts -€16,123
down €16,123 (-12.7%), from €127,357 to €111,234
of which Remuneration and social security: -€21,837
- Debts after one year +€13,821
new in 2025: €13,821
- Short-term financial debts -€9,576
down €9,576 (-16.3%), from €58,726 to €49,151
- Current portion of long-term debt +€7,253
new in 2025: €7,253
- Gross operating margin -€437,285
down €437,285 (-32.0%), from €1.4m to €930,797
- Staff costs -€228,781
down €228,781 (-21.5%), from €1.1m to €836,479
- Taxes +€13,723
up €13,723 (+76.7%), from €17,893 to €31,615
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 | €657,713 | €358,472 | -€299,241 | -45.5% |
| Fixed assets | 21/28 | €5,670 | €23,127 | +€17,457 | +308% |
| Tangible fixed assets | 22/27 | €5,332 | €22,789 | +€17,457 | +327% |
| Furniture and vehicles | 24 | €5,332 | €22,789 | +€17,457 | +327% |
| Financial fixed assets | 28 | €338 | €338 | = | 0.0% |
| Current assets | 29/58 | €652,043 | €335,345 | -€316,699 | -48.6% |
| Amounts receivable within one year | 40/41 | €3,167 | €84,968 | +€81,801 | +2,583% |
| Other amounts receivable | 41 | €3,167 | €84,968 | +€81,801 | +2,583% |
| Cash at bank and in hand | 54/58 | €452,506 | €36,724 | -€415,782 | -91.9% |
| Deferred charges and accrued income | 490/1 | €196,370 | €213,653 | +€17,283 | +8.8% |
| Total equity and liabilities | 10/49 | €657,713 | €358,472 | -€299,241 | -45.5% |
| Equity | 10/15 | €14,101 | €14,430 | +€329 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,101 | €11,430 | +€329 | +3.0% |
| Amounts payable | 17/49 | €643,612 | €344,042 | -€299,571 | -46.5% |
| Amounts payable after more than one year | 17 | - | €13,821 | +€13,821 | |
| Financial debts | 170/4 | - | €13,821 | +€13,821 | |
| Amounts payable within one year | 42/48 | €643,612 | €330,221 | -€313,391 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,253 | +€7,253 | |
| Financial debts | 43 | €58,726 | €49,151 | -€9,576 | -16.3% |
| Credit institutions | 430/8 | €58,726 | €49,151 | -€9,576 | -16.3% |
| Trade debts | 44 | €134,805 | €134,084 | -€721 | -0.5% |
| Suppliers | 440/4 | €134,805 | €134,084 | -€721 | -0.5% |
| Taxes, remuneration and social security | 45 | €127,357 | €111,234 | -€16,123 | -12.7% |
| Taxes | 450/3 | €1,950 | €7,663 | +€5,713 | +293% |
| Remuneration and social security | 454/9 | €125,407 | €103,571 | -€21,837 | -17.4% |
| Other amounts payable | 47/48 | €322,724 | €28,500 | -€294,224 | -91.2% |
| Remuneration, social security and pensions | 62 | €1,065,260 | €836,479 | -€228,781 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,379 | €10,052 | +€4,673 | +86.9% |
| Other operating charges | 640/8 | €1,099 | €1,840 | +€741 | +67.5% |
| Gross operating margin | 9900 | €1,368,083 | €930,797 | -€437,285 | -32.0% |
| Operating profit (loss) | 9901 | €296,345 | €82,426 | -€213,919 | -72.2% |
| Financial income | 75/76B | €3,143 | €2,039 | -€1,103 | -35.1% |
| Recurring financial income | 75 | €3,143 | €2,039 | -€1,103 | -35.1% |
| Financial charges | 65/66B | €23,021 | €24,021 | +€1,000 | +4.3% |
| Recurring financial charges | 65 | €23,021 | €24,021 | +€1,000 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €276,467 | €60,444 | -€216,022 | -78.1% |
| Income taxes | 67/77 | €17,893 | €31,615 | +€13,723 | +76.7% |
| Profit (loss) for the period | 9904 | €258,574 | €28,829 | -€229,745 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €258,574 | €28,829 | -€229,745 | -88.9% |
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 23 October 2026 via checked.be.