BDW Service & Technics: 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.
BDW Service & Technics
Largest movements
- Cash +€8,986
up €8,986 (+50.2%), from €17,891 to €26,876
mainly Depreciation (+€4,513) and Receivables within one year (+€2,500)
- Tangible fixed assets -€3,808
down €3,808 (-24.2%), from €15,711 to €11,903
of which Plant, machinery and equipment: -€2,399
- Receivables within one year -€2,500
down €2,500 (-48.2%), from €5,183 to €2,683
of which Other amounts receivable: -€1,535
- Stocks and contracts +€1,282
up €1,282 (+29.9%), from €4,292 to €5,574
- Reserves +€2,393
up €2,393 (+6.3%), from €38,151 to €40,544
- Other debts +€772
up €772 (+643.6%), from €120 to €892
- Tax, wage and social debts +€679
up €679 (+117.6%), from €578 to €1,257
- Gross operating margin +€337
up €337 (+4.1%), from €8,247 to €8,584
- Other operating charges +€242
up €242 (+42.9%), from €563 to €805
- Depreciation +€194
up €194 (+4.5%), from €4,318 to €4,513
- Taxes +€185
up €185 (+28.9%), from €640 to €824
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 | €43,349 | €47,321 | +€3,972 | +9.2% |
| Fixed assets | 21/28 | €15,711 | €11,903 | -€3,808 | -24.2% |
| Tangible fixed assets | 22/27 | €15,711 | €11,903 | -€3,808 | -24.2% |
| Land and buildings | 22 | €6,648 | €5,869 | -€779 | -11.7% |
| Plant, machinery and equipment | 23 | €5,314 | €2,916 | -€2,399 | -45.1% |
| Furniture and vehicles | 24 | €3,748 | €3,118 | -€630 | -16.8% |
| Current assets | 29/58 | €27,638 | €35,418 | +€7,780 | +28.1% |
| Stocks and contracts in progress | 3 | €4,292 | €5,574 | +€1,282 | +29.9% |
| Stocks | 30/36 | €4,292 | €5,574 | +€1,282 | +29.9% |
| Amounts receivable within one year | 40/41 | €5,183 | €2,683 | -€2,500 | -48.2% |
| Trade receivables | 40 | €2,672 | €1,706 | -€965 | -36.1% |
| Other amounts receivable | 41 | €2,511 | €976 | -€1,535 | -61.1% |
| Cash at bank and in hand | 54/58 | €17,891 | €26,876 | +€8,986 | +50.2% |
| Deferred charges and accrued income | 490/1 | €273 | €285 | +€13 | +4.6% |
| Total equity and liabilities | 10/49 | €43,349 | €47,321 | +€3,972 | +9.2% |
| Equity | 10/15 | €42,651 | €45,044 | +€2,393 | +5.6% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €38,151 | €40,544 | +€2,393 | +6.3% |
| Distributable reserves | 133 | €38,151 | €40,544 | +€2,393 | +6.3% |
| Amounts payable | 17/49 | €698 | €2,277 | +€1,579 | +226.4% |
| Amounts payable within one year | 42/48 | €698 | €2,277 | +€1,579 | +226.4% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €578 | €1,257 | +€679 | +117.6% |
| Taxes | 450/3 | €578 | €1,257 | +€679 | +117.6% |
| Other amounts payable | 47/48 | €120 | €892 | +€772 | +643.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,318 | €4,513 | +€194 | +4.5% |
| Other operating charges | 640/8 | €563 | €805 | +€242 | +42.9% |
| Gross operating margin | 9900 | €8,247 | €8,584 | +€337 | +4.1% |
| Operating profit (loss) | 9901 | €3,365 | €3,266 | -€100 | -3.0% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €45 | €49 | +€4 | +7.8% |
| Recurring financial charges | 65 | €45 | €49 | +€4 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €3,330 | €3,217 | -€113 | -3.4% |
| Income taxes | 67/77 | €640 | €824 | +€185 | +28.9% |
| Profit (loss) for the period | 9904 | €2,690 | €2,393 | -€297 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,690 | €2,393 | -€297 | -11.1% |
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 12 October 2026 via checked.be.