BIDOUL 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.
BIDOUL CONSTRUCTION
Largest movements
- Stocks and contracts -€432,503
no longer reported in 2025 (was €432,503)
- Receivables within one year +€43,565
up €43,565 (+817%), from €5,332 to €48,897
of which Other amounts receivable: +€34,626
- Tangible fixed assets -€10,033
down €10,033 (-54.9%), from €18,286 to €8,254
of which Furniture and vehicles: -€8,251
- Debts after one year -€329,174
down €329,174 (-99.8%), from €329,956 to €782
- Profit (loss) carried forward +€109,181
up €109,181 (+71.5%), from -€152,629 to -€43,448
- Trade debts -€73,899
down €73,899 (-98.9%), from €74,753 to €854
- Other debts -€70,188
down €70,188 (-70.1%), from €100,188 to €30,000
- Reserves -€30,000
down €30,000 (-37.6%), from €79,855 to €49,855
of which Distributable reserves: -€30,000
- Gross operating margin +€190,908
up €190,908, from -€63,921 to €126,987
- Depreciation -€15,257
down €15,257 (-60.3%), from €25,289 to €10,033
- Financial charges -€10,137
down €10,137 (-66.4%), from €15,274 to €5,137
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 | €460,939 | €66,200 | -€394,739 | -85.6% |
| Fixed assets | 21/28 | €18,286 | €8,254 | -€10,033 | -54.9% |
| Tangible fixed assets | 22/27 | €18,286 | €8,254 | -€10,033 | -54.9% |
| Plant, machinery and equipment | 23 | €1,781 | - | -€1,781 | |
| Furniture and vehicles | 24 | €16,505 | €8,254 | -€8,251 | -50.0% |
| Current assets | 29/58 | €442,653 | €57,946 | -€384,706 | -86.9% |
| Stocks and contracts in progress | 3 | €432,503 | - | -€432,503 | |
| Stocks | 30/36 | €432,503 | - | -€432,503 | |
| Amounts receivable within one year | 40/41 | €5,332 | €48,897 | +€43,565 | +817% |
| Trade receivables | 40 | €3,361 | €12,300 | +€8,939 | +266% |
| Other amounts receivable | 41 | €1,971 | €36,597 | +€34,626 | +1,757% |
| Cash at bank and in hand | 54/58 | €4,818 | €8,964 | +€4,146 | +86.1% |
| Deferred charges and accrued income | 490/1 | - | €85 | +€85 | |
| Total equity and liabilities | 10/49 | €460,939 | €66,200 | -€394,739 | -85.6% |
| Equity | 10/15 | -€54,224 | €24,957 | +€79,181 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €79,855 | €49,855 | -€30,000 | -37.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €78,000 | €48,000 | -€30,000 | -38.5% |
| Profit (loss) carried forward | 14 | -€152,629 | -€43,448 | +€109,181 | +71.5% |
| Amounts payable | 17/49 | €515,163 | €41,243 | -€473,920 | -92.0% |
| Amounts payable after more than one year | 17 | €329,956 | €782 | -€329,174 | -99.8% |
| Financial debts | 170/4 | €329,956 | €782 | -€329,174 | -99.8% |
| Amounts payable within one year | 42/48 | €185,207 | €40,461 | -€144,747 | -78.2% |
| Current portion of amounts payable after more than one year | 42 | €9,936 | €9,174 | -€762 | -7.7% |
| Trade debts | 44 | €74,753 | €854 | -€73,899 | -98.9% |
| Suppliers | 440/4 | €74,753 | €854 | -€73,899 | -98.9% |
| Taxes, remuneration and social security | 45 | €332 | €433 | +€102 | +30.6% |
| Taxes | 450/3 | €332 | €433 | +€102 | +30.6% |
| Other amounts payable | 47/48 | €100,188 | €30,000 | -€70,188 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,289 | €10,033 | -€15,257 | -60.3% |
| Other operating charges | 640/8 | €1,391 | €2,377 | +€986 | +70.9% |
| Gross operating margin | 9900 | -€63,921 | €126,987 | +€190,908 | |
| Operating profit (loss) | 9901 | -€90,601 | €114,578 | +€205,179 | |
| Financial charges | 65/66B | €15,274 | €5,137 | -€10,137 | -66.4% |
| Recurring financial charges | 65 | €15,274 | €5,137 | -€10,137 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | -€105,875 | €109,441 | +€215,316 | |
| Income taxes | 67/77 | €332 | €260 | -€72 | -21.7% |
| Profit (loss) for the period | 9904 | -€106,207 | €109,181 | +€215,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€106,207 | €109,181 | +€215,388 |
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 30 October 2026 via checked.be.