BDS: 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.
BDS
Largest movements
- Receivables within one year +€8,837
up €8,837 (+220.6%), from €4,007 to €12,844
of which Trade receivables: +€6,728
- Tangible fixed assets -€7,394
down €7,394 (-13.4%), from €55,313 to €47,919
of which Land and buildings: -€11,917
- Cash +€708
up €708 (+7006.7%), from €10 to €718
mainly Depreciation (+€7,394) and Trade debts (+€2,855)
- Trade debts +€2,855
up €2,855 (+123.3%), from €2,316 to €5,171
- Other debts -€1,562
down €1,562 (-1.7%), from €91,493 to €89,931
- Profit (loss) carried forward +€737
up €737 (+1.4%), from -€52,249 to -€51,512
- Gross operating margin +€31,392
up €31,392, from -€22,371 to €9,020
- Financial charges +€448
up €448 (+189.9%), from €236 to €683
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,253 | €62,489 | +€2,236 | +3.7% |
| Fixed assets | 21/28 | €55,313 | €47,919 | -€7,394 | -13.4% |
| Tangible fixed assets | 22/27 | €55,313 | €47,919 | -€7,394 | -13.4% |
| Land and buildings | 22 | €11,917 | - | -€11,917 | |
| Plant, machinery and equipment | 23 | €3,588 | €13,013 | +€9,425 | +262.7% |
| Furniture and vehicles | 24 | €39,808 | €34,906 | -€4,902 | -12.3% |
| Current assets | 29/58 | €4,940 | €14,570 | +€9,630 | +195.0% |
| Amounts receivable within one year | 40/41 | €4,007 | €12,844 | +€8,837 | +220.6% |
| Trade receivables | 40 | - | €6,728 | +€6,728 | |
| Other amounts receivable | 41 | €4,007 | €6,116 | +€2,109 | +52.6% |
| Cash at bank and in hand | 54/58 | €10 | €718 | +€708 | +7006.7% |
| Deferred charges and accrued income | 490/1 | €923 | €1,008 | +€85 | +9.2% |
| Total equity and liabilities | 10/49 | €60,253 | €62,489 | +€2,236 | +3.7% |
| Equity | 10/15 | -€33,649 | -€32,912 | +€737 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,249 | -€51,512 | +€737 | +1.4% |
| Amounts payable | 17/49 | €93,903 | €95,401 | +€1,499 | +1.6% |
| Amounts payable within one year | 42/48 | €93,903 | €95,401 | +€1,499 | +1.6% |
| Trade debts | 44 | €2,316 | €5,171 | +€2,855 | +123.3% |
| Suppliers | 440/4 | €2,316 | €5,171 | +€2,855 | +123.3% |
| Taxes, remuneration and social security | 45 | €94 | €299 | +€205 | +218.5% |
| Taxes | 450/3 | €94 | €299 | +€205 | +218.5% |
| Other amounts payable | 47/48 | €91,493 | €89,931 | -€1,562 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,394 | €7,394 | = | 0.0% |
| Gross operating margin | 9900 | -€22,371 | €9,020 | +€31,392 | |
| Operating profit (loss) | 9901 | -€29,766 | €1,626 | +€31,392 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €236 | €683 | +€448 | +189.9% |
| Recurring financial charges | 65 | €236 | €683 | +€448 | +189.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,002 | €942 | +€30,944 | |
| Income taxes | 67/77 | €94 | €205 | +€111 | +118.5% |
| Profit (loss) for the period | 9904 | -€30,095 | €737 | +€30,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,095 | €737 | +€30,833 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.