BIDIK: what changed
Two fiscal 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.
BIDIK
Largest movements
- Cash -€38,548
down €38,548 (-69.1%), from €55,789 to €17,241
mainly Investment in fixed assets (net) (-€33,541) and Other debts (-€22,379)
- Tangible fixed assets +€28,105
up €28,105 (+6854.9%), from €410 to €28,515
- Stocks and contracts -€14,100
down €14,100 (-20.5%), from €68,743 to €54,643
- Other debts -€22,379
no longer reported in 2025 (was €22,379)
- Profit (loss) carried forward -€20,402
down €20,402 (-29.1%), from €70,187 to €49,785
- Current portion of long-term debt +€16,333
up €16,333 (+657.5%), from €2,484 to €18,817
- Trade debts +€3,954
up €3,954 (+22.8%), from €17,372 to €21,326
of which Bills of exchange payable: +€3,261
- Tax, wage and social debts -€3,181
down €3,181 (-46.7%), from €6,813 to €3,632
of which Taxes: -€2,056
- Turnover -€32,577
down €32,577 (-15.8%), from €205,741 to €173,164
- Gross operating margin -€24,127
down €24,127 (-67.5%), from €35,753 to €11,626
- Purchases and services -€8,450
down €8,450 (-5.0%), from €169,988 to €161,538
- Depreciation +€5,039
up €5,039 (+1269.3%), from €397 to €5,436
- Financial charges +€2,233
up €2,233 (+116.1%), from €1,923 to €4,156
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 | €144,845 | €119,170 | -€25,675 | -17.7% |
| Fixed assets | 21/28 | €410 | €28,515 | +€28,105 | +6854.9% |
| Tangible fixed assets | 22/27 | €410 | €28,515 | +€28,105 | +6854.9% |
| Furniture and vehicles | 24 | €410 | €28,515 | +€28,105 | +6854.9% |
| Current assets | 29/58 | €144,435 | €90,655 | -€53,780 | -37.2% |
| Stocks and contracts in progress | 3 | €68,743 | €54,643 | -€14,100 | -20.5% |
| Stocks | 30/36 | €68,743 | €54,643 | -€14,100 | -20.5% |
| Amounts receivable within one year | 40/41 | €19,903 | €18,771 | -€1,132 | -5.7% |
| Trade receivables | 40 | €15,903 | €14,771 | -€1,132 | -7.1% |
| Other amounts receivable | 41 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,789 | €17,241 | -€38,548 | -69.1% |
| Total equity and liabilities | 10/49 | €144,845 | €119,170 | -€25,675 | -17.7% |
| Equity | 10/15 | €95,797 | €75,395 | -€20,402 | -21.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | - | €19,000 | +€19,000 | |
| Issued capital | 100 | - | €19,000 | +€19,000 | |
| Reserves | 13 | €6,610 | €6,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,610 | €6,610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,610 | €6,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,187 | €49,785 | -€20,402 | -29.1% |
| Amounts payable | 17/49 | €49,048 | €43,775 | -€5,273 | -10.8% |
| Amounts payable within one year | 42/48 | €49,048 | €43,775 | -€5,273 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €2,484 | €18,817 | +€16,333 | +657.5% |
| Trade debts | 44 | €17,372 | €21,326 | +€3,954 | +22.8% |
| Suppliers | 440/4 | €8,889 | €9,582 | +€693 | +7.8% |
| Bills of exchange payable | 441 | €8,483 | €11,744 | +€3,261 | +38.4% |
| Taxes, remuneration and social security | 45 | €6,813 | €3,632 | -€3,181 | -46.7% |
| Taxes | 450/3 | €5,138 | €3,082 | -€2,056 | -40.0% |
| Remuneration and social security | 454/9 | €1,675 | €550 | -€1,125 | -67.2% |
| Other amounts payable | 47/48 | €22,379 | - | -€22,379 | |
| Turnover | 70 | €205,741 | €173,164 | -€32,577 | -15.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,988 | €161,538 | -€8,450 | -5.0% |
| Remuneration, social security and pensions | 62 | €17,615 | €18,284 | +€669 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €5,436 | +€5,039 | +1269.3% |
| Other operating charges | 640/8 | €681 | €2,292 | +€1,611 | +236.6% |
| Gross operating margin | 9900 | €35,753 | €11,626 | -€24,127 | -67.5% |
| Operating profit (loss) | 9901 | €17,060 | -€14,386 | -€31,446 | |
| Financial charges | 65/66B | €1,923 | €4,156 | +€2,233 | +116.1% |
| Recurring financial charges | 65 | €1,923 | €4,156 | +€2,233 | +116.1% |
| Profit (loss) for the period before taxes | 9903 | €15,137 | -€18,542 | -€33,679 | |
| Income taxes | 67/77 | - | €1,860 | +€1,860 | |
| Profit (loss) for the period | 9904 | €15,137 | -€20,402 | -€35,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,137 | -€20,402 | -€35,539 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.