BDS CONCEPT: 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.
BDS CONCEPT
Largest movements
- Receivables within one year -€14,236
down €14,236 (-14.2%), from €100,517 to €86,281
of which Trade receivables: -€14,000
- Cash -€5,683
down €5,683 (-97.4%), from €5,832 to €149
mainly Net result for the year (-€16,888) and Other debts (-€4,741)
- Profit (loss) carried forward -€16,888
down €16,888 (-33.0%), from €51,242 to €34,353
- Other debts -€4,741
down €4,741 (-78.2%), from €6,062 to €1,321
- Trade debts +€3,929
up €3,929 (+46.7%), from €8,416 to €12,344
- Tax, wage and social debts -€2,218
down €2,218 (-21.7%), from €10,229 to €8,011
- Gross operating margin -€83,941
down €83,941, from €69,108 to -€14,833
- Taxes -€10,198
no longer reported in 2024 (was €10,198)
- Financial charges +€1,104
up €1,104 (+100.8%), from €1,095 to €2,199
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 | €106,349 | €86,430 | -€19,919 | -18.7% |
| Current assets | 29/58 | €106,349 | €86,430 | -€19,919 | -18.7% |
| Amounts receivable within one year | 40/41 | €100,517 | €86,281 | -€14,236 | -14.2% |
| Trade receivables | 40 | €98,276 | €84,276 | -€14,000 | -14.2% |
| Other amounts receivable | 41 | €2,241 | €2,005 | -€236 | -10.5% |
| Cash at bank and in hand | 54/58 | €5,832 | €149 | -€5,683 | -97.4% |
| Total equity and liabilities | 10/49 | €106,349 | €86,430 | -€19,919 | -18.7% |
| Equity | 10/15 | €81,642 | €64,753 | -€16,888 | -20.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €11,400 | €11,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,242 | €34,353 | -€16,888 | -33.0% |
| Amounts payable | 17/49 | €24,707 | €21,676 | -€3,031 | -12.3% |
| Amounts payable within one year | 42/48 | €24,707 | €21,676 | -€3,031 | -12.3% |
| Trade debts | 44 | €8,416 | €12,344 | +€3,929 | +46.7% |
| Suppliers | 440/4 | €8,416 | €12,344 | +€3,929 | +46.7% |
| Taxes, remuneration and social security | 45 | €10,229 | €8,011 | -€2,218 | -21.7% |
| Taxes | 450/3 | €10,229 | €8,011 | -€2,218 | -21.7% |
| Other amounts payable | 47/48 | €6,062 | €1,321 | -€4,741 | -78.2% |
| Gross operating margin | 9900 | €69,108 | -€14,833 | -€83,941 | |
| Operating profit (loss) | 9901 | €69,108 | -€14,833 | -€83,941 | |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | - | €144 | +€144 | |
| Financial charges | 65/66B | €1,095 | €2,199 | +€1,104 | +100.8% |
| Recurring financial charges | 65 | €1,095 | €2,199 | +€1,104 | +100.8% |
| Profit (loss) for the period before taxes | 9903 | €68,013 | -€16,888 | -€84,902 | |
| Income taxes | 67/77 | €10,198 | - | -€10,198 | |
| Profit (loss) for the period | 9904 | €57,815 | -€16,888 | -€74,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,815 | -€16,888 | -€74,703 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.