BDSOL: 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.
BDSOL
Largest movements
- Receivables within one year -€43,436
down €43,436 (-36.2%), from €119,890 to €76,455
of which Trade receivables: -€54,249
- Cash +€5,785
up €5,785 (+355.6%), from €1,627 to €7,412
mainly Receivables within one year (+€43,436) and Net result for the year (+€34,962)
- Trade debts -€57,973
down €57,973 (-82.7%), from €70,060 to €12,087
- Profit (loss) carried forward +€34,962
up €34,962 (+865.1%), from €4,041 to €39,003
- Provisions -€25,000
down €25,000 (-70.0%), from €35,713 to €10,713
- Tax, wage and social debts +€10,336
up €10,336 (+581.1%), from €1,779 to €12,114
- Gross operating margin +€39,860
up €39,860 (+141.2%), from €28,225 to €68,085
- Write-downs +€16,593
new in 2024: €16,593
- Taxes +€10,454
up €10,454 (+629.4%), from €1,661 to €12,114
- Depreciation +€807
up €807 (+78.6%), from €1,027 to €1,834
- Other operating charges +€740
up €740 (+69.5%), from €1,065 to €1,806
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 | €130,185 | €92,509 | -€37,676 | -28.9% |
| Formation expenses | 20 | €2,924 | €2,774 | -€150 | -5.1% |
| Fixed assets | 21/28 | €5,744 | €5,869 | +€125 | +2.2% |
| Tangible fixed assets | 22/27 | €3,466 | €3,591 | +€125 | +3.6% |
| Plant, machinery and equipment | 23 | €3,466 | €3,004 | -€462 | -13.3% |
| Other tangible fixed assets | 26 | - | €587 | +€587 | |
| Financial fixed assets | 28 | €2,278 | €2,278 | = | 0.0% |
| Current assets | 29/58 | €121,518 | €83,867 | -€37,651 | -31.0% |
| Amounts receivable within one year | 40/41 | €119,890 | €76,455 | -€43,436 | -36.2% |
| Trade receivables | 40 | €95,666 | €41,418 | -€54,249 | -56.7% |
| Other amounts receivable | 41 | €24,224 | €35,037 | +€10,813 | +44.6% |
| Cash at bank and in hand | 54/58 | €1,627 | €7,412 | +€5,785 | +355.6% |
| Total equity and liabilities | 10/49 | €130,185 | €92,509 | -€37,676 | -28.9% |
| Equity | 10/15 | €22,633 | €57,595 | +€34,962 | +154.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,041 | €39,003 | +€34,962 | +865.1% |
| Provisions and deferred taxes | 16 | €35,713 | €10,713 | -€25,000 | -70.0% |
| Provisions for liabilities and charges | 160/5 | €35,713 | €10,713 | -€25,000 | -70.0% |
| Pensions and similar obligations | 160 | €35,713 | €10,713 | -€25,000 | -70.0% |
| Amounts payable | 17/49 | €71,839 | €24,201 | -€47,638 | -66.3% |
| Amounts payable within one year | 42/48 | €71,839 | €24,201 | -€47,638 | -66.3% |
| Trade debts | 44 | €70,060 | €12,087 | -€57,973 | -82.7% |
| Suppliers | 440/4 | €70,060 | €12,087 | -€57,973 | -82.7% |
| Taxes, remuneration and social security | 45 | €1,779 | €12,114 | +€10,336 | +581.1% |
| Taxes | 450/3 | €1,779 | €12,114 | +€10,336 | +581.1% |
| Non-recurring operating income | 76A | €7,804 | €25,000 | +€17,196 | +220.4% |
| Remuneration, social security and pensions | 62 | €145 | €646 | +€501 | +346.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €1,834 | +€807 | +78.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,593 | +€16,593 | |
| Other operating charges | 640/8 | €1,065 | €1,806 | +€740 | +69.5% |
| Gross operating margin | 9900 | €28,225 | €68,085 | +€39,860 | +141.2% |
| Operating profit (loss) | 9901 | €25,988 | €47,207 | +€21,218 | +81.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.5% |
| Financial charges | 65/66B | €684 | €130 | -€554 | -81.0% |
| Recurring financial charges | 65 | €684 | €130 | -€554 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €25,305 | €47,077 | +€21,772 | +86.0% |
| Income taxes | 67/77 | €1,661 | €12,114 | +€10,454 | +629.4% |
| Profit (loss) for the period | 9904 | €23,644 | €34,962 | +€11,318 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,644 | €34,962 | +€11,318 | +47.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.