BEDANE: 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.
BEDANE
Largest movements
- Cash +€18,195
up €18,195 (+392.0%), from €4,641 to €22,836
mainly Net result for the year (+€39,487) and Trade debts (+€5,334)
- Profit (loss) carried forward +€39,487
up €39,487 (+11.9%), from -€331,597 to -€292,110
- Gross operating margin -€1.7m
down €1.7m (-99.9%), from €1.7m to €1,588
- Write-downs -€170,953
no longer reported in 2024 (was €170,953)
- Financial charges -€42,820
down €42,820 (-99.0%), from €43,237 to €417
- Financial income -€21,959
down €21,959 (-35.1%), from €62,496 to €40,538
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 | €1,582,786 | €1,616,542 | +€33,756 | +2.1% |
| Fixed assets | 21/28 | €4,347 | €2,125 | -€2,222 | -51.1% |
| Tangible fixed assets | 22/27 | €4,347 | €2,125 | -€2,222 | -51.1% |
| Plant, machinery and equipment | 23 | €2,063 | €826 | -€1,236 | -59.9% |
| Furniture and vehicles | 24 | €2,285 | €1,299 | -€986 | -43.1% |
| Current assets | 29/58 | €1,578,438 | €1,614,417 | +€35,978 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,573,797 | €1,588,701 | +€14,904 | +0.9% |
| Trade receivables | 40 | €184,425 | €240,339 | +€55,913 | +30.3% |
| Other amounts receivable | 41 | €1,389,372 | €1,348,362 | -€41,009 | -3.0% |
| Cash at bank and in hand | 54/58 | €4,641 | €22,836 | +€18,195 | +392.0% |
| Deferred charges and accrued income | 490/1 | - | €2,879 | +€2,879 | |
| Total equity and liabilities | 10/49 | €1,582,786 | €1,616,542 | +€33,756 | +2.1% |
| Equity | 10/15 | €1,098,378 | €1,137,865 | +€39,487 | +3.6% |
| Contributions | 10/11 | €43,592 | €43,592 | = | 0.0% |
| Reserves | 13 | €1,386,383 | €1,386,383 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,357,310 | €1,357,310 | = | 0.0% |
| Distributable reserves | 133 | €29,073 | €29,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,597 | -€292,110 | +€39,487 | +11.9% |
| Provisions and deferred taxes | 16 | €452,437 | €452,437 | = | 0.0% |
| Deferred taxes | 168 | €452,437 | €452,437 | = | 0.0% |
| Amounts payable | 17/49 | €31,971 | €26,240 | -€5,730 | -17.9% |
| Amounts payable within one year | 42/48 | €15,291 | €20,911 | +€5,620 | +36.8% |
| Trade debts | 44 | €8,114 | €13,448 | +€5,334 | +65.7% |
| Suppliers | 440/4 | €8,114 | €13,448 | +€5,334 | +65.7% |
| Advances received on contracts in progress | 46 | €4,500 | €4,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €75 | - | -€75 | |
| Taxes | 450/3 | €75 | - | -€75 | |
| Other amounts payable | 47/48 | €2,601 | €2,963 | +€361 | +13.9% |
| Accrued charges and deferred income | 492/3 | €16,680 | €5,330 | -€11,351 | -68.0% |
| Non-recurring operating income | 76A | - | €2,427 | +€2,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,505 | €2,222 | -€1,283 | -36.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €170,953 | - | -€170,953 | |
| Other operating charges | 640/8 | €10,749 | - | -€10,749 | |
| Gross operating margin | 9900 | €1,730,798 | €1,588 | -€1.7m | -99.9% |
| Operating profit (loss) | 9901 | €1,545,591 | -€634 | -€1.5m | |
| Financial income | 75/76B | €62,496 | €40,538 | -€21,959 | -35.1% |
| Recurring financial income | 75 | €62,496 | €40,538 | -€21,959 | -35.1% |
| Financial charges | 65/66B | €43,237 | €417 | -€42,820 | -99.0% |
| Recurring financial charges | 65 | €43,237 | €417 | -€42,820 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €1,564,851 | €39,487 | -€1.5m | -97.5% |
| Transfer to deferred taxes | 680 | €452,437 | - | -€452,437 | |
| Profit (loss) for the period | 9904 | €1,112,414 | €39,487 | -€1.1m | -96.5% |
| Transfer to tax-exempt reserves | 689 | €1,357,310 | - | -€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€244,896 | €39,487 | +€284,382 |
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.