BDS Technics: 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 Technics
Largest movements
- Cash +€29,886
new in 2025: €29,886
mainly Depreciation (+€16,685) and Current investments (+€15,765)
- Current investments -€15,765
down €15,765 (-98.4%), from €16,015 to €250
- Tangible fixed assets -€14,236
down €14,236 (-29.1%), from €48,976 to €34,740
of which Furniture and vehicles: -€14,913
- Receivables within one year +€730
new in 2025: €730
- Trade debts +€3,778
up €3,778 (+161.8%), from €2,335 to €6,114
- Other debts -€3,695
down €3,695 (-7.3%), from €50,807 to €47,112
- Reserves +€3,167
up €3,167 (+53.2%), from €5,952 to €9,118
- Tax, wage and social debts -€2,635
down €2,635 (-48.8%), from €5,397 to €2,761
- Gross operating margin -€3,477
down €3,477 (-13.4%), from €26,024 to €22,547
- Taxes -€878
down €878 (-35.5%), from €2,477 to €1,598
- Financial charges +€484
up €484 (+930.2%), from €52 to €536
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 | €64,991 | €65,605 | +€615 | +0.9% |
| Fixed assets | 21/28 | €48,976 | €34,740 | -€14,236 | -29.1% |
| Tangible fixed assets | 22/27 | €48,976 | €34,740 | -€14,236 | -29.1% |
| Plant, machinery and equipment | 23 | - | €677 | +€677 | |
| Furniture and vehicles | 24 | €48,976 | €34,063 | -€14,913 | -30.4% |
| Current assets | 29/58 | €16,015 | €30,865 | +€14,850 | +92.7% |
| Amounts receivable within one year | 40/41 | - | €730 | +€730 | |
| Other amounts receivable | 41 | - | €730 | +€730 | |
| Current investments | 50/53 | €16,015 | €250 | -€15,765 | -98.4% |
| Cash at bank and in hand | 54/58 | - | €29,886 | +€29,886 | |
| Total equity and liabilities | 10/49 | €64,991 | €65,605 | +€615 | +0.9% |
| Equity | 10/15 | €6,452 | €9,618 | +€3,167 | +49.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €5,952 | €9,118 | +€3,167 | +53.2% |
| Distributable reserves | 133 | €5,952 | €9,118 | +€3,167 | +53.2% |
| Amounts payable | 17/49 | €58,539 | €55,987 | -€2,552 | -4.4% |
| Amounts payable within one year | 42/48 | €58,539 | €55,987 | -€2,552 | -4.4% |
| Trade debts | 44 | €2,335 | €6,114 | +€3,778 | +161.8% |
| Suppliers | 440/4 | €2,335 | €6,114 | +€3,778 | +161.8% |
| Taxes, remuneration and social security | 45 | €5,397 | €2,761 | -€2,635 | -48.8% |
| Taxes | 450/3 | €5,397 | €2,761 | -€2,635 | -48.8% |
| Other amounts payable | 47/48 | €50,807 | €47,112 | -€3,695 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,736 | €16,685 | -€51 | -0.3% |
| Other operating charges | 640/8 | €808 | €561 | -€247 | -30.5% |
| Gross operating margin | 9900 | €26,024 | €22,547 | -€3,477 | -13.4% |
| Operating profit (loss) | 9901 | €8,480 | €5,301 | -€3,179 | -37.5% |
| Financial charges | 65/66B | €52 | €536 | +€484 | +930.2% |
| Recurring financial charges | 65 | €52 | €536 | +€484 | +930.2% |
| Profit (loss) for the period before taxes | 9903 | €8,428 | €4,765 | -€3,663 | -43.5% |
| Income taxes | 67/77 | €2,477 | €1,598 | -€878 | -35.5% |
| Profit (loss) for the period | 9904 | €5,952 | €3,167 | -€2,785 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,952 | €3,167 | -€2,785 | -46.8% |
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 4 October 2026 via checked.be.