BDSK: 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.
BDSK
Largest movements
- Current investments +€35,579
up €35,579 (+13.4%), from €265,263 to €300,843
- Tangible fixed assets -€25,591
down €25,591 (-9.6%), from €266,587 to €240,995
- Receivables within one year +€22,566
up €22,566 (+22.6%), from €99,992 to €122,558
of which Trade receivables: +€42,966
- Other debts +€249,944
up €249,944 (+65.2%), from €383,509 to €633,453
- Reserves -€136,860
down €136,860 (-20.6%), from €664,110 to €527,250
of which Distributable reserves: -€136,860
- Profit (loss) carried forward -€77,160
down €77,160 (-97.6%), from €79,063 to €1,903
- Debts after one year -€17,500
down €17,500 (-14.0%), from €125,140 to €107,640
of which Financial debts: -€17,500
- Gross operating margin +€48,948
up €48,948 (+71.3%), from €68,674 to €117,621
- Taxes +€17,080
up €17,080 (+150%), from €11,393 to €28,472
- Financial charges +€1,499
up €1,499 (+7.6%), from €19,730 to €21,229
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 | €1,309,387 | €1,334,501 | +€25,114 | +1.9% |
| Fixed assets | 21/28 | €829,087 | €803,495 | -€25,591 | -3.1% |
| Tangible fixed assets | 22/27 | €266,587 | €240,995 | -€25,591 | -9.6% |
| Plant, machinery and equipment | 23 | €28,039 | €26,258 | -€1,781 | -6.4% |
| Furniture and vehicles | 24 | €32,264 | €19,894 | -€12,370 | -38.3% |
| Other tangible fixed assets | 26 | €206,284 | €194,844 | -€11,440 | -5.5% |
| Financial fixed assets | 28 | €562,500 | €562,500 | = | 0.0% |
| Current assets | 29/58 | €480,300 | €531,006 | +€50,706 | +10.6% |
| Amounts receivable within one year | 40/41 | €99,992 | €122,558 | +€22,566 | +22.6% |
| Trade receivables | 40 | €44,592 | €87,558 | +€42,966 | +96.4% |
| Other amounts receivable | 41 | €55,400 | €35,000 | -€20,400 | -36.8% |
| Current investments | 50/53 | €265,263 | €300,843 | +€35,579 | +13.4% |
| Cash at bank and in hand | 54/58 | €115,045 | €107,605 | -€7,440 | -6.5% |
| Total equity and liabilities | 10/49 | €1,309,387 | €1,334,501 | +€25,114 | +1.9% |
| Equity | 10/15 | €761,773 | €547,753 | -€214,020 | -28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €664,110 | €527,250 | -€136,860 | -20.6% |
| Tax-exempt reserves | 132 | €46,250 | €46,250 | = | 0.0% |
| Distributable reserves | 133 | €617,860 | €481,000 | -€136,860 | -22.2% |
| Profit (loss) carried forward | 14 | €79,063 | €1,903 | -€77,160 | -97.6% |
| Amounts payable | 17/49 | €547,614 | €786,749 | +€239,134 | +43.7% |
| Amounts payable after more than one year | 17 | €125,140 | €107,640 | -€17,500 | -14.0% |
| Financial debts | 170/4 | €122,500 | €105,000 | -€17,500 | -14.3% |
| Other amounts payable | 178/9 | €2,640 | €2,640 | = | 0.0% |
| Amounts payable within one year | 42/48 | €411,772 | €660,174 | +€248,402 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €18,958 | €17,500 | -€1,458 | -7.7% |
| Trade debts | 44 | €2,838 | €2,338 | -€500 | -17.6% |
| Suppliers | 440/4 | €2,838 | €2,338 | -€500 | -17.6% |
| Taxes, remuneration and social security | 45 | €6,467 | €6,883 | +€417 | +6.4% |
| Taxes | 450/3 | €6,467 | €6,883 | +€417 | +6.4% |
| Other amounts payable | 47/48 | €383,509 | €633,453 | +€249,944 | +65.2% |
| Accrued charges and deferred income | 492/3 | €10,702 | €18,934 | +€8,233 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,751 | €30,691 | +€941 | +3.2% |
| Other operating charges | 640/8 | €2,323 | €1,159 | -€1,164 | -50.1% |
| Gross operating margin | 9900 | €68,674 | €117,621 | +€48,948 | +71.3% |
| Operating profit (loss) | 9901 | €36,600 | €85,771 | +€49,171 | +134% |
| Financial income | 75/76B | €30,711 | €29,910 | -€801 | -2.6% |
| Recurring financial income | 75 | €30,711 | €29,910 | -€801 | -2.6% |
| Financial charges | 65/66B | €19,730 | €21,229 | +€1,499 | +7.6% |
| Recurring financial charges | 65 | €19,730 | €21,229 | +€1,499 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €47,581 | €94,452 | +€46,871 | +98.5% |
| Income taxes | 67/77 | €11,393 | €28,472 | +€17,080 | +150% |
| Profit (loss) for the period | 9904 | €36,188 | €65,980 | +€29,791 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,188 | €65,980 | +€29,791 | +82.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.