Bid Moderne Construction: 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.
Bid Moderne Construction
Largest movements
- Receivables within one year +€14,345
up €14,345 (+89.2%), from €16,082 to €30,427
- Tangible fixed assets +€7,003
new in 2025: €7,003
- Cash +€4,016
up €4,016 (+87.9%), from €4,571 to €8,587
mainly Net result for the year (+€6,840) and Trade debts (+€5,576)
- Intangible fixed assets -€650
down €650 (-80.2%), from €810 to €160
- Reserves +€6,840
up €6,840 (+104%), from €6,594 to €13,434
- Trade debts +€5,576
up €5,576 (+83.4%), from €6,685 to €12,261
- Tax, wage and social debts +€5,450
up €5,450 (+74.2%), from €7,343 to €12,793
of which Taxes: +€3,420
- Debts after one year +€3,879
new in 2025: €3,879
- Current portion of long-term debt +€2,969
new in 2025: €2,969
- Gross operating margin +€4,112
up €4,112 (+40.7%), from €10,113 to €14,225
- Depreciation +€2,157
up €2,157 (+440%), from €490 to €2,647
- Taxes +€1,176
up €1,176 (+52.4%), from €2,243 to €3,419
- Financial charges +€416
up €416 (+371%), from €112 to €528
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.
Derived cash bridge
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 | €21,622 | €46,336 | +€24,714 | +114% |
| Fixed assets | 21/28 | €810 | €7,163 | +€6,353 | +784% |
| Intangible fixed assets | 21 | €810 | €160 | -€650 | -80.2% |
| Tangible fixed assets | 22/27 | - | €7,003 | +€7,003 | |
| Furniture and vehicles | 24 | - | €7,003 | +€7,003 | |
| Current assets | 29/58 | €20,812 | €39,173 | +€18,361 | +88.2% |
| Amounts receivable within one year | 40/41 | €16,082 | €30,427 | +€14,345 | +89.2% |
| Other amounts receivable | 41 | €16,082 | €30,427 | +€14,345 | +89.2% |
| Cash at bank and in hand | 54/58 | €4,571 | €8,587 | +€4,016 | +87.9% |
| Deferred charges and accrued income | 490/1 | €159 | €159 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,622 | €46,336 | +€24,714 | +114% |
| Equity | 10/15 | €7,594 | €14,434 | +€6,840 | +90.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,594 | €13,434 | +€6,840 | +104% |
| Distributable reserves | 133 | €6,594 | €13,434 | +€6,840 | +104% |
| Amounts payable | 17/49 | €14,028 | €31,902 | +€17,874 | +127% |
| Amounts payable after more than one year | 17 | - | €3,879 | +€3,879 | |
| Financial debts | 170/4 | - | €3,879 | +€3,879 | |
| Amounts payable within one year | 42/48 | €14,028 | €28,023 | +€13,995 | +99.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,969 | +€2,969 | |
| Trade debts | 44 | €6,685 | €12,261 | +€5,576 | +83.4% |
| Suppliers | 440/4 | €6,685 | €12,261 | +€5,576 | +83.4% |
| Taxes, remuneration and social security | 45 | €7,343 | €12,793 | +€5,450 | +74.2% |
| Taxes | 450/3 | €2,243 | €5,663 | +€3,420 | +152% |
| Remuneration and social security | 454/9 | €5,100 | €7,130 | +€2,030 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €2,647 | +€2,157 | +440% |
| Other operating charges | 640/8 | €674 | €791 | +€117 | +17.4% |
| Gross operating margin | 9900 | €10,113 | €14,225 | +€4,112 | +40.7% |
| Operating profit (loss) | 9901 | €8,949 | €10,787 | +€1,838 | +20.5% |
| Financial charges | 65/66B | €112 | €528 | +€416 | +371% |
| Recurring financial charges | 65 | €112 | €528 | +€416 | +371% |
| Profit (loss) for the period before taxes | 9903 | €8,837 | €10,259 | +€1,422 | +16.1% |
| Income taxes | 67/77 | €2,243 | €3,419 | +€1,176 | +52.4% |
| Profit (loss) for the period | 9904 | €6,594 | €6,840 | +€246 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,594 | €6,840 | +€246 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.