BDSAN SERVICES: 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.
BDSAN SERVICES
Largest movements
- Receivables within one year -€21,971
down €21,971 (-20.8%), from €105,851 to €83,880
of which Trade receivables: -€24,563
- Cash +€20,948
up €20,948 (+313.0%), from €6,693 to €27,641
mainly Receivables within one year (+€21,971) and Depreciation (+€17,941)
- Tangible fixed assets -€18,448
down €18,448 (-50.2%), from €36,722 to €18,274
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Advances received +€12,590
up €12,590 (+251.8%), from €5,000 to €17,590
- Trade debts +€10,961
up €10,961 (+82.5%), from €13,285 to €24,246
- Debts after one year -€9,902
down €9,902 (-52.6%), from €18,831 to €8,929
- Current portion of long-term debt -€6,785
down €6,785 (-40.7%), from €16,687 to €9,902
- Gross operating margin -€5,524
down €5,524 (-24.9%), from €22,226 to €16,702
- Other operating charges +€1,604
up €1,604 (+96.3%), from €1,665 to €3,269
- Write-downs -€713
down €713 (-14.2%), from €5,006 to €4,293
- Financial income +€405
up €405 (+108.7%), from €372 to €777
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 | €151,698 | €133,062 | -€18,636 | -12.3% |
| Fixed assets | 21/28 | €37,622 | €19,174 | -€18,448 | -49.0% |
| Tangible fixed assets | 22/27 | €36,722 | €18,274 | -€18,448 | -50.2% |
| Furniture and vehicles | 24 | €36,722 | €18,274 | -€18,448 | -50.2% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €114,076 | €113,889 | -€187 | -0.2% |
| Amounts receivable within one year | 40/41 | €105,851 | €83,880 | -€21,971 | -20.8% |
| Trade receivables | 40 | €88,379 | €63,815 | -€24,563 | -27.8% |
| Other amounts receivable | 41 | €17,472 | €20,065 | +€2,593 | +14.8% |
| Cash at bank and in hand | 54/58 | €6,693 | €27,641 | +€20,948 | +313.0% |
| Deferred charges and accrued income | 490/1 | €1,532 | €2,367 | +€836 | +54.6% |
| Total equity and liabilities | 10/49 | €151,698 | €133,062 | -€18,636 | -12.3% |
| Equity | 10/15 | €81,446 | €70,945 | -€10,500 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,360 | €29,360 | -€5,000 | -14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €27,500 | -€5,000 | -15.4% |
| Profit (loss) carried forward | 14 | €40,886 | €35,385 | -€5,500 | -13.5% |
| Amounts payable | 17/49 | €70,252 | €62,117 | -€8,135 | -11.6% |
| Amounts payable after more than one year | 17 | €18,831 | €8,929 | -€9,902 | -52.6% |
| Financial debts | 170/4 | €18,831 | €8,929 | -€9,902 | -52.6% |
| Amounts payable within one year | 42/48 | €51,421 | €53,188 | +€1,767 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €16,687 | €9,902 | -€6,785 | -40.7% |
| Trade debts | 44 | €13,285 | €24,246 | +€10,961 | +82.5% |
| Suppliers | 440/4 | €13,285 | €24,246 | +€10,961 | +82.5% |
| Advances received on contracts in progress | 46 | €5,000 | €17,590 | +€12,590 | +251.8% |
| Taxes, remuneration and social security | 45 | €1,450 | €1,450 | = | 0.0% |
| Taxes | 450/3 | €1,450 | €1,450 | = | 0.0% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,154 | €17,941 | -€214 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,006 | €4,293 | -€713 | -14.2% |
| Other operating charges | 640/8 | €1,665 | €3,269 | +€1,604 | +96.3% |
| Gross operating margin | 9900 | €22,226 | €16,702 | -€5,524 | -24.9% |
| Operating profit (loss) | 9901 | -€2,600 | -€8,802 | -€6,201 | -238.5% |
| Financial income | 75/76B | €372 | €777 | +€405 | +108.7% |
| Recurring financial income | 75 | €372 | €777 | +€405 | +108.7% |
| Financial charges | 65/66B | €2,238 | €2,166 | -€72 | -3.2% |
| Recurring financial charges | 65 | €2,238 | €2,166 | -€72 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,466 | -€10,191 | -€5,725 | -128.2% |
| Income taxes | 67/77 | €292 | €309 | +€17 | +6.0% |
| Profit (loss) for the period | 9904 | -€4,758 | -€10,500 | -€5,742 | -120.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,758 | -€10,500 | -€5,742 | -120.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.