BDSC: 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.
BDSC
Largest movements
- Cash +€624,337
up €624,337 (+339.7%), from €183,780 to €808,116
mainly Net result for the year (+€354,718) and Current investments (+€300,000)
- Current investments -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Receivables within one year +€16,234
up €16,234 (+8.6%), from €188,965 to €205,199
- Tangible fixed assets +€14,734
up €14,734 (+28.6%), from €51,578 to €66,312
of which Furniture and vehicles: +€13,504
- Profit (loss) carried forward +€354,718
up €354,718 (+60.0%), from €591,652 to €946,370
- Financial income +€15,626
up €15,626 (+556.3%), from €2,809 to €18,435
- Gross operating margin +€9,540
up €9,540 (+2.1%), from €458,806 to €468,346
- Depreciation +€9,459
up €9,459 (+131.6%), from €7,190 to €16,648
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 | €725,381 | €1,081,070 | +€355,689 | +49.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €51,578 | €66,312 | +€14,734 | +28.6% |
| Tangible fixed assets | 22/27 | €51,578 | €66,312 | +€14,734 | +28.6% |
| Furniture and vehicles | 24 | €49,587 | €63,091 | +€13,504 | +27.2% |
| Other tangible fixed assets | 26 | €1,991 | €3,221 | +€1,230 | +61.8% |
| Current assets | 29/58 | €673,803 | €1,014,758 | +€340,955 | +50.6% |
| Amounts receivable within one year | 40/41 | €188,965 | €205,199 | +€16,234 | +8.6% |
| Trade receivables | 40 | €188,965 | €205,199 | +€16,234 | +8.6% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €183,780 | €808,116 | +€624,337 | +339.7% |
| Deferred charges and accrued income | 490/1 | €1,058 | €1,443 | +€385 | +36.4% |
| Total equity and liabilities | 10/49 | €725,381 | €1,081,070 | +€355,689 | +49.0% |
| Equity | 10/15 | €596,652 | €951,370 | +€354,718 | +59.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €591,652 | €946,370 | +€354,718 | +60.0% |
| Amounts payable | 17/49 | €128,729 | €129,699 | +€971 | +0.8% |
| Amounts payable within one year | 42/48 | €128,729 | €129,699 | +€971 | +0.8% |
| Trade debts | 44 | €38 | €697 | +€659 | +1724.8% |
| Suppliers | 440/4 | €38 | €697 | +€659 | +1724.8% |
| Taxes, remuneration and social security | 45 | €128,691 | €128,004 | -€687 | -0.5% |
| Taxes | 450/3 | €123,291 | €122,604 | -€687 | -0.6% |
| Remuneration and social security | 454/9 | €5,400 | €5,400 | = | 0.0% |
| Other amounts payable | 47/48 | - | €998 | +€998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,190 | €16,648 | +€9,459 | +131.6% |
| Other operating charges | 640/8 | €3,324 | €3,206 | -€119 | -3.6% |
| Gross operating margin | 9900 | €458,806 | €468,346 | +€9,540 | +2.1% |
| Operating profit (loss) | 9901 | €448,292 | €448,492 | +€200 | 0.0% |
| Financial income | 75/76B | €2,809 | €18,435 | +€15,626 | +556.3% |
| Recurring financial income | 75 | €2,809 | €18,435 | +€15,626 | +556.3% |
| Financial charges | 65/66B | €5 | €41 | +€36 | +728.4% |
| Recurring financial charges | 65 | €5 | €41 | +€36 | +728.4% |
| Profit (loss) for the period before taxes | 9903 | €451,096 | €466,886 | +€15,790 | +3.5% |
| Income taxes | 67/77 | €107,809 | €112,168 | +€4,359 | +4.0% |
| Profit (loss) for the period | 9904 | €343,287 | €354,718 | +€11,431 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €343,287 | €354,718 | +€11,431 | +3.3% |
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.