BIDAINE: 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.
BIDAINE
Largest movements
- Receivables within one year -€49,235
down €49,235 (-18.3%), from €269,154 to €219,919
of which Other amounts receivable: -€49,394
- Debts after one year -€60,648
down €60,648 (-6.1%), from €989,744 to €929,096
- Reserves +€30,000
up €30,000 (+46.0%), from €65,269 to €95,269
of which Distributable reserves: +€30,000
- Trade debts -€24,803
down €24,803 (-33.3%), from €74,556 to €49,752
- Profit (loss) carried forward +€23,117
up €23,117 (+55.3%), from €41,784 to €64,901
- Accrued charges and deferred income -€22,520
down €22,520 (-63.1%), from €35,664 to €13,144
- Gross operating margin +€17,661
up €17,661 (+9.4%), from €188,297 to €205,958
- Depreciation +€9,215
up €9,215 (+17.0%), from €54,095 to €63,310
- Taxes +€5,936
up €5,936 (+35.8%), from €16,573 to €22,510
- Financial charges +€4,176
up €4,176 (+12.3%), from €33,883 to €38,059
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 | €1,499,388 | €1,470,780 | -€28,608 | -1.9% |
| Fixed assets | 21/28 | €1,183,534 | €1,192,860 | +€9,327 | +0.8% |
| Tangible fixed assets | 22/27 | €1,183,534 | €1,192,860 | +€9,327 | +0.8% |
| Land and buildings | 22 | €1,183,534 | €1,192,860 | +€9,327 | +0.8% |
| Current assets | 29/58 | €315,855 | €277,920 | -€37,935 | -12.0% |
| Amounts receivable within one year | 40/41 | €269,154 | €219,919 | -€49,235 | -18.3% |
| Trade receivables | 40 | €395 | €555 | +€159 | +40.3% |
| Other amounts receivable | 41 | €268,758 | €219,364 | -€49,394 | -18.4% |
| Current investments | 50/53 | €35,910 | €45,936 | +€10,026 | +27.9% |
| Cash at bank and in hand | 54/58 | €1,948 | €6,943 | +€4,995 | +256.4% |
| Deferred charges and accrued income | 490/1 | €8,842 | €5,122 | -€3,720 | -42.1% |
| Total equity and liabilities | 10/49 | €1,499,388 | €1,470,780 | -€28,608 | -1.9% |
| Equity | 10/15 | €197,053 | €250,170 | +€53,117 | +27.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €65,269 | €95,269 | +€30,000 | +46.0% |
| Non-distributable reserves | 130/1 | €269 | €269 | = | 0.0% |
| Reserves not available under the articles | 1311 | €269 | €269 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €95,000 | +€30,000 | +46.2% |
| Profit (loss) carried forward | 14 | €41,784 | €64,901 | +€23,117 | +55.3% |
| Amounts payable | 17/49 | €1,302,335 | €1,220,610 | -€81,725 | -6.3% |
| Amounts payable after more than one year | 17 | €989,744 | €929,096 | -€60,648 | -6.1% |
| Financial debts | 170/4 | €989,744 | €929,096 | -€60,648 | -6.1% |
| Amounts payable within one year | 42/48 | €276,926 | €278,370 | +€1,443 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €64,366 | €61,337 | -€3,030 | -4.7% |
| Trade debts | 44 | €74,556 | €49,752 | -€24,803 | -33.3% |
| Suppliers | 440/4 | €74,556 | €49,752 | -€24,803 | -33.3% |
| Taxes, remuneration and social security | 45 | €9,056 | €24,009 | +€14,953 | +165.1% |
| Taxes | 450/3 | €9,056 | €24,009 | +€14,953 | +165.1% |
| Other amounts payable | 47/48 | €128,948 | €143,272 | +€14,323 | +11.1% |
| Accrued charges and deferred income | 492/3 | €35,664 | €13,144 | -€22,520 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,095 | €63,310 | +€9,215 | +17.0% |
| Other operating charges | 640/8 | €29,686 | €29,643 | -€43 | -0.1% |
| Gross operating margin | 9900 | €188,297 | €205,958 | +€17,661 | +9.4% |
| Operating profit (loss) | 9901 | €104,517 | €113,006 | +€8,489 | +8.1% |
| Financial income | 75/76B | €234 | €679 | +€445 | +190.0% |
| Recurring financial income | 75 | €234 | €679 | +€445 | +190.0% |
| Financial charges | 65/66B | €33,883 | €38,059 | +€4,176 | +12.3% |
| Recurring financial charges | 65 | €33,883 | €38,059 | +€4,176 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €70,868 | €75,626 | +€4,758 | +6.7% |
| Income taxes | 67/77 | €16,573 | €22,510 | +€5,936 | +35.8% |
| Profit (loss) for the period | 9904 | €54,294 | €53,117 | -€1,178 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,294 | €53,117 | -€1,178 | -2.2% |
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 9 October 2026 via checked.be.