BIDI: 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.
BIDI
Largest movements
- Tangible fixed assets -€14,526
down €14,526 (-34.5%), from €42,160 to €27,634
of which Plant, machinery and equipment: -€14,160
- Receivables within one year -€1,678
no longer reported in 2025 (was €1,678)
- Cash -€1,335
down €1,335 (-35.4%), from €3,775 to €2,440
mainly Net result for the year (-€34,943) and Debts after one year (-€14,024)
- Profit (loss) carried forward -€34,943
down €34,943 (-7.8%), from -€445,401 to -€480,345
- Other debts +€32,539
up €32,539 (+23.7%), from €137,415 to €169,954
- Debts after one year -€14,024
down €14,024 (-24.9%), from €56,415 to €42,390
- Trade debts -€1,392
down €1,392 (-27.3%), from €5,094 to €3,701
- Gross operating margin +€10,510
up €10,510 (+51.7%), from -€20,345 to -€9,834
- Depreciation -€5,775
down €5,775 (-28.4%), from €20,301 to €14,526
- Other operating charges -€3,128
down €3,128 (-47.5%), from €6,587 to €3,460
- Financial charges -€867
down €867 (-10.8%), from €7,996 to €7,129
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 | €47,863 | €30,324 | -€17,539 | -36.6% |
| Fixed assets | 21/28 | €42,410 | €27,884 | -€14,526 | -34.3% |
| Tangible fixed assets | 22/27 | €42,160 | €27,634 | -€14,526 | -34.5% |
| Land and buildings | 22 | €10,804 | €10,804 | = | 0.0% |
| Plant, machinery and equipment | 23 | €30,854 | €16,694 | -€14,160 | -45.9% |
| Furniture and vehicles | 24 | €502 | €136 | -€366 | -72.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €5,453 | €2,440 | -€3,013 | -55.3% |
| Amounts receivable within one year | 40/41 | €1,678 | - | -€1,678 | |
| Other amounts receivable | 41 | €1,678 | - | -€1,678 | |
| Cash at bank and in hand | 54/58 | €3,775 | €2,440 | -€1,335 | -35.4% |
| Total equity and liabilities | 10/49 | €47,863 | €30,324 | -€17,539 | -36.6% |
| Equity | 10/15 | -€191,310 | -€226,254 | -€34,943 | -18.3% |
| Contributions | 10/11 | €254,091 | €254,091 | = | 0.0% |
| Capital | 10 | €254,091 | €254,091 | = | 0.0% |
| Issued capital | 100 | €254,091 | €254,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€445,401 | -€480,345 | -€34,943 | -7.8% |
| Amounts payable | 17/49 | €239,174 | €256,578 | +€17,404 | +7.3% |
| Amounts payable after more than one year | 17 | €56,415 | €42,390 | -€14,024 | -24.9% |
| Financial debts | 170/4 | €56,415 | €42,390 | -€14,024 | -24.9% |
| Amounts payable within one year | 42/48 | €182,743 | €214,172 | +€31,429 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €40,235 | €40,517 | +€282 | +0.7% |
| Trade debts | 44 | €5,094 | €3,701 | -€1,392 | -27.3% |
| Suppliers | 440/4 | €5,094 | €3,701 | -€1,392 | -27.3% |
| Other amounts payable | 47/48 | €137,415 | €169,954 | +€32,539 | +23.7% |
| Accrued charges and deferred income | 492/3 | €15 | €15 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,301 | €14,526 | -€5,775 | -28.4% |
| Other operating charges | 640/8 | €6,587 | €3,460 | -€3,128 | -47.5% |
| Gross operating margin | 9900 | -€20,345 | -€9,834 | +€10,510 | +51.7% |
| Operating profit (loss) | 9901 | -€47,233 | -€27,820 | +€19,413 | +41.1% |
| Financial income | 75/76B | €8 | €6 | -€2 | -20.0% |
| Recurring financial income | 75 | €8 | €6 | -€2 | -20.0% |
| Financial charges | 65/66B | €7,996 | €7,129 | -€867 | -10.8% |
| Recurring financial charges | 65 | €7,996 | €7,129 | -€867 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€55,222 | -€34,943 | +€20,279 | +36.7% |
| Profit (loss) for the period | 9904 | -€55,222 | -€34,943 | +€20,279 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,222 | -€34,943 | +€20,279 | +36.7% |
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 11 October 2026 via checked.be.