BIDAV: 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.
BIDAV
Largest movements
- Cash +€2,609
up €2,609 (+964%), from €271 to €2,880
mainly Trade debts (+€15,292) and Depreciation (+€11,442)
- Deferred charges and accrued income +€2,181
up €2,181 (+521%), from €419 to €2,600
- Tangible fixed assets +€1,362
up €1,362 (+3.6%), from €37,729 to €39,092
of which Furniture and vehicles: +€1,975
- Receivables within one year +€1,111
up €1,111 (+12.6%), from €8,804 to €9,914
- Trade debts +€15,292
up €15,292 (+64.0%), from €23,899 to €39,192
- Profit (loss) carried forward -€9,088
down €9,088 (-65.7%), from €13,842 to €4,754
- Current portion of long-term debt +€5,056
new in 2026: €5,056
- Tax, wage and social debts -€3,527
no longer reported in 2026 (was €3,527)
- Gross operating margin -€17,495
down €17,495 (-77.1%), from €22,691 to €5,196
- Depreciation +€7,131
up €7,131 (+165%), from €4,311 to €11,442
- Taxes -€3,527
no longer reported in 2026 (was €3,527)
- Financial charges +€2,126
up €2,126 (+2,880%), from €74 to €2,199
- Other operating charges -€291
down €291 (-31.1%), from €937 to €646
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 | €47,222 | €54,485 | +€7,263 | +15.4% |
| Fixed assets | 21/28 | €37,729 | €39,092 | +€1,362 | +3.6% |
| Tangible fixed assets | 22/27 | €37,729 | €39,092 | +€1,362 | +3.6% |
| Plant, machinery and equipment | 23 | €3,103 | €2,490 | -€613 | -19.7% |
| Furniture and vehicles | 24 | €34,626 | €36,601 | +€1,975 | +5.7% |
| Current assets | 29/58 | €9,493 | €15,394 | +€5,901 | +62.2% |
| Amounts receivable within one year | 40/41 | €8,804 | €9,914 | +€1,111 | +12.6% |
| Other amounts receivable | 41 | €8,804 | €9,914 | +€1,111 | +12.6% |
| Cash at bank and in hand | 54/58 | €271 | €2,880 | +€2,609 | +964% |
| Deferred charges and accrued income | 490/1 | €419 | €2,600 | +€2,181 | +521% |
| Total equity and liabilities | 10/49 | €47,222 | €54,485 | +€7,263 | +15.4% |
| Equity | 10/15 | €18,842 | €9,754 | -€9,088 | -48.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,842 | €4,754 | -€9,088 | -65.7% |
| Amounts payable | 17/49 | €28,380 | €44,731 | +€16,351 | +57.6% |
| Amounts payable within one year | 42/48 | €28,380 | €44,731 | +€16,351 | +57.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,056 | +€5,056 | |
| Trade debts | 44 | €23,899 | €39,192 | +€15,292 | +64.0% |
| Suppliers | 440/4 | €23,899 | €39,192 | +€15,292 | +64.0% |
| Taxes, remuneration and social security | 45 | €3,527 | - | -€3,527 | |
| Taxes | 450/3 | €3,527 | - | -€3,527 | |
| Other amounts payable | 47/48 | €954 | €483 | -€470 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,311 | €11,442 | +€7,131 | +165% |
| Other operating charges | 640/8 | €937 | €646 | -€291 | -31.1% |
| Gross operating margin | 9900 | €22,691 | €5,196 | -€17,495 | -77.1% |
| Operating profit (loss) | 9901 | €17,443 | -€6,891 | -€24,334 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +7,333% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +7,333% |
| Financial charges | 65/66B | €74 | €2,199 | +€2,126 | +2,880% |
| Recurring financial charges | 65 | €74 | €2,199 | +€2,126 | +2,880% |
| Profit (loss) for the period before taxes | 9903 | €17,369 | -€9,088 | -€26,458 | |
| Income taxes | 67/77 | €3,527 | - | -€3,527 | |
| Profit (loss) for the period | 9904 | €13,842 | -€9,088 | -€22,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,842 | -€9,088 | -€22,930 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.