BDS Tech & Business Solutions: 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 Tech & Business Solutions
Largest movements
- Cash +€18,181
up €18,181 (+69.3%), from €26,238 to €44,418
mainly Net result for the year (+€12,903) and Depreciation (+€8,437)
- Tangible fixed assets -€8,417
down €8,417 (-27.1%), from €31,111 to €22,695
of which Furniture and vehicles: -€8,083
- Receivables within one year -€4,493
down €4,493 (-31.5%), from €14,243 to €9,750
- Reserves +€12,903
up €12,903 (+76.5%), from €16,871 to €29,774
- Other debts -€7,507
down €7,507 (-17.6%), from €42,708 to €35,202
- Depreciation +€6,293
up €6,293 (+294%), from €2,144 to €8,437
- Gross operating margin +€2,674
up €2,674 (+11.3%), from €23,663 to €26,336
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 | €72,081 | €77,609 | +€5,528 | +7.7% |
| Fixed assets | 21/28 | €31,206 | €22,770 | -€8,437 | -27.0% |
| Intangible fixed assets | 21 | €95 | €75 | -€20 | -21.1% |
| Tangible fixed assets | 22/27 | €31,111 | €22,695 | -€8,417 | -27.1% |
| Plant, machinery and equipment | 23 | €915 | €582 | -€333 | -36.4% |
| Furniture and vehicles | 24 | €30,196 | €22,113 | -€8,083 | -26.8% |
| Current assets | 29/58 | €40,875 | €54,840 | +€13,965 | +34.2% |
| Amounts receivable within one year | 40/41 | €14,243 | €9,750 | -€4,493 | -31.5% |
| Trade receivables | 40 | €14,243 | €9,750 | -€4,493 | -31.5% |
| Cash at bank and in hand | 54/58 | €26,238 | €44,418 | +€18,181 | +69.3% |
| Deferred charges and accrued income | 490/1 | €394 | €672 | +€277 | +70.3% |
| Total equity and liabilities | 10/49 | €72,081 | €77,609 | +€5,528 | +7.7% |
| Equity | 10/15 | €17,371 | €30,274 | +€12,903 | +74.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €16,871 | €29,774 | +€12,903 | +76.5% |
| Distributable reserves | 133 | €16,871 | €29,774 | +€12,903 | +76.5% |
| Amounts payable | 17/49 | €54,710 | €47,335 | -€7,375 | -13.5% |
| Amounts payable within one year | 42/48 | €54,710 | €47,335 | -€7,375 | -13.5% |
| Trade debts | 44 | €699 | €624 | -€75 | -10.8% |
| Suppliers | 440/4 | €699 | €624 | -€75 | -10.8% |
| Taxes, remuneration and social security | 45 | €11,302 | €11,509 | +€207 | +1.8% |
| Taxes | 450/3 | €9,802 | €10,009 | +€207 | +2.1% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €42,708 | €35,202 | -€7,507 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,144 | €8,437 | +€6,293 | +294% |
| Other operating charges | 640/8 | €147 | €361 | +€214 | +146% |
| Gross operating margin | 9900 | €23,663 | €26,336 | +€2,674 | +11.3% |
| Operating profit (loss) | 9901 | €21,372 | €17,539 | -€3,834 | -17.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €72 | -€2 | -3.1% |
| Recurring financial charges | 65 | €74 | €72 | -€2 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €21,298 | €17,467 | -€3,831 | -18.0% |
| Income taxes | 67/77 | €4,427 | €4,564 | +€137 | +3.1% |
| Profit (loss) for the period | 9904 | €16,871 | €12,903 | -€3,968 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,871 | €12,903 | -€3,968 | -23.5% |
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 16 October 2026 via checked.be.