BFDD: 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.
BFDD
Largest movements
- Cash -€16,755
down €16,755 (-51.4%), from €32,604 to €15,849
mainly Contributions, distributions and other (-€45,000) and Debts after one year (-€13,664)
- Receivables within one year -€16,630
down €16,630 (-80.8%), from €20,582 to €3,953
of which Other amounts receivable: -€19,120
- Tangible fixed assets -€11,168
down €11,168 (-30.4%), from €36,696 to €25,528
of which Furniture and vehicles: -€10,522
- Debts after one year -€13,664
down €13,664 (-59.6%), from €22,936 to €9,273
- Tax, wage and social debts -€10,691
down €10,691 (-61.2%), from €17,475 to €6,784
- Profit (loss) carried forward -€10,637
down €10,637 (-97.5%), from €10,909 to €273
- Trade debts -€7,649
down €7,649 (-100%), from €7,649 to €0
- Current portion of long-term debt -€1,912
down €1,912 (-32.3%), from €5,912 to €4,000
- Gross operating margin +€15,910
up €15,910 (+38.0%), from €41,842 to €57,752
- Other operating charges -€10,204
down €10,204 (-95.6%), from €10,668 to €465
- Taxes -€6,090
down €6,090 (-41.7%), from €14,590 to €8,500
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,882 | €45,329 | -€44,553 | -49.6% |
| Fixed assets | 21/28 | €36,696 | €25,528 | -€11,168 | -30.4% |
| Tangible fixed assets | 22/27 | €36,696 | €25,528 | -€11,168 | -30.4% |
| Plant, machinery and equipment | 23 | €2,777 | €2,131 | -€646 | -23.3% |
| Furniture and vehicles | 24 | €33,919 | €23,397 | -€10,522 | -31.0% |
| Current assets | 29/58 | €53,186 | €19,801 | -€33,385 | -62.8% |
| Amounts receivable within one year | 40/41 | €20,582 | €3,953 | -€16,630 | -80.8% |
| Trade receivables | 40 | €0 | €2,490 | +€2,490 | |
| Other amounts receivable | 41 | €20,582 | €1,462 | -€19,120 | -92.9% |
| Cash at bank and in hand | 54/58 | €32,604 | €15,849 | -€16,755 | -51.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €89,882 | €45,329 | -€44,553 | -49.6% |
| Equity | 10/15 | €35,909 | €25,273 | -€10,637 | -29.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,909 | €273 | -€10,637 | -97.5% |
| Amounts payable | 17/49 | €53,973 | €20,057 | -€33,916 | -62.8% |
| Amounts payable after more than one year | 17 | €22,936 | €9,273 | -€13,664 | -59.6% |
| Financial debts | 170/4 | €22,936 | €9,273 | -€13,664 | -59.6% |
| Amounts payable within one year | 42/48 | €31,036 | €10,784 | -€20,252 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €5,912 | €4,000 | -€1,912 | -32.3% |
| Trade debts | 44 | €7,649 | €0 | -€7,649 | -100% |
| Suppliers | 440/4 | €7,649 | €0 | -€7,649 | -100% |
| Taxes, remuneration and social security | 45 | €17,475 | €6,784 | -€10,691 | -61.2% |
| Taxes | 450/3 | €17,475 | €6,784 | -€10,691 | -61.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,183 | €13,256 | +€73 | +0.6% |
| Other operating charges | 640/8 | €10,668 | €465 | -€10,204 | -95.6% |
| Gross operating margin | 9900 | €41,842 | €57,752 | +€15,910 | +38.0% |
| Operating profit (loss) | 9901 | €17,990 | €44,031 | +€26,041 | +145% |
| Financial income | 75/76B | €1 | €3 | +€2 | +332% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +332% |
| Financial charges | 65/66B | €1,676 | €1,171 | -€505 | -30.1% |
| Recurring financial charges | 65 | €1,676 | €1,171 | -€505 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €16,315 | €42,863 | +€26,548 | +163% |
| Income taxes | 67/77 | €14,590 | €8,500 | -€6,090 | -41.7% |
| Profit (loss) for the period | 9904 | €1,725 | €34,363 | +€32,638 | +1,892% |
| Profit (loss) for the period to be appropriated | 9905 | €1,725 | €34,363 | +€32,638 | +1,892% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.