BDTEC: 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.
BDTEC
Largest movements
- Intangible fixed assets -€27,274
down €27,274 (-48.4%), from €56,310 to €29,036
- Cash +€1,717
up €1,717 (+160.9%), from €1,067 to €2,785
mainly Depreciation (+€27,274) and Other debts (+€5,000)
- Investment grants -€21,648
down €21,648 (-100.0%), from €21,648 to €0
- Profit (loss) carried forward -€8,910
down €8,910 (-9.2%), from -€96,770 to -€105,679
- Other debts +€5,000
new in 2025: €5,000
- Gross operating margin -€5,318
down €5,318, from €2,587 to -€2,730
- Financial charges -€2,079
down €2,079 (-98.2%), from €2,118 to €39
- Other operating charges +€301
up €301 (+142.3%), from €212 to €513
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 | €94,878 | €69,321 | -€25,557 | -26.9% |
| Fixed assets | 21/28 | €56,310 | €29,036 | -€27,274 | -48.4% |
| Intangible fixed assets | 21 | €56,310 | €29,036 | -€27,274 | -48.4% |
| Current assets | 29/58 | €38,567 | €40,285 | +€1,717 | +4.5% |
| Stocks and contracts in progress | 3 | €37,500 | €37,500 | = | 0.0% |
| Stocks | 30/36 | €37,500 | €37,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,067 | €2,785 | +€1,717 | +160.9% |
| Total equity and liabilities | 10/49 | €94,878 | €69,321 | -€25,557 | -26.9% |
| Equity | 10/15 | €44,878 | €14,321 | -€30,557 | -68.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,770 | -€105,679 | -€8,910 | -9.2% |
| Investment grants | 15 | €21,648 | €0 | -€21,648 | -100.0% |
| Amounts payable | 17/49 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Amounts payable within one year | 42/48 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,274 | €27,274 | +€0 | 0.0% |
| Other operating charges | 640/8 | €212 | €513 | +€301 | +142.3% |
| Gross operating margin | 9900 | €2,587 | -€2,730 | -€5,318 | |
| Operating profit (loss) | 9901 | -€24,899 | -€30,518 | -€5,619 | -22.6% |
| Financial income | 75/76B | €21,648 | €21,648 | = | 0.0% |
| Recurring financial income | 75 | €21,648 | €21,648 | = | 0.0% |
| Financial charges | 65/66B | €2,118 | €39 | -€2,079 | -98.2% |
| Recurring financial charges | 65 | €2,118 | €39 | -€2,079 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,369 | -€8,910 | -€3,540 | -65.9% |
| Profit (loss) for the period | 9904 | -€5,369 | -€8,910 | -€3,540 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,369 | -€8,910 | -€3,540 | -65.9% |
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 11 October 2026 via checked.be.