BILDDS: 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.
BILDDS
Largest movements
- Cash -€40,512
down €40,512 (-32.7%), from €123,836 to €83,324
mainly Contributions, distributions and other (-€54,434) and Other debts (-€45,486)
- Receivables within one year -€8,036
down €8,036 (-16.2%), from €49,461 to €41,425
of which Trade receivables: -€5,000
- Tangible fixed assets +€3,053
up €3,053 (+26.9%), from €11,367 to €14,420
of which Plant, machinery and equipment: +€3,821
- Other debts -€45,486
down €45,486 (-45.2%), from €100,621 to €55,135
- Current portion of long-term debt -€2,302
down €2,302 (-100.0%), from €2,302 to €0
- Financial income -€695,252
down €695,252 (-99.7%), from €697,470 to €2,218
- Gross operating margin -€93,932
down €93,932 (-51.3%), from €182,943 to €89,011
- Taxes -€21,283
down €21,283 (-46.5%), from €45,817 to €24,534
- Depreciation -€9,468
down €9,468 (-64.8%), from €14,612 to €5,144
- Financial charges +€3,748
up €3,748 (+499.9%), from €750 to €4,498
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 | €192,587 | €145,314 | -€47,273 | -24.5% |
| Fixed assets | 21/28 | €15,327 | €18,380 | +€3,053 | +19.9% |
| Tangible fixed assets | 22/27 | €11,367 | €14,420 | +€3,053 | +26.9% |
| Plant, machinery and equipment | 23 | - | €3,821 | +€3,821 | |
| Furniture and vehicles | 24 | €10,114 | €9,739 | -€375 | -3.7% |
| Other tangible fixed assets | 26 | €1,254 | €860 | -€394 | -31.4% |
| Financial fixed assets | 28 | €3,960 | €3,960 | = | 0.0% |
| Current assets | 29/58 | €177,260 | €126,934 | -€50,326 | -28.4% |
| Amounts receivable within one year | 40/41 | €49,461 | €41,425 | -€8,036 | -16.2% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 41 | €44,461 | €41,425 | -€3,036 | -6.8% |
| Cash at bank and in hand | 54/58 | €123,836 | €83,324 | -€40,512 | -32.7% |
| Deferred charges and accrued income | 490/1 | €3,963 | €2,186 | -€1,777 | -44.8% |
| Total equity and liabilities | 10/49 | €192,587 | €145,314 | -€47,273 | -24.5% |
| Equity | 10/15 | €88,416 | €88,416 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €88,415 | €88,415 | = | 0.0% |
| Distributable reserves | 133 | €88,415 | €88,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €104,171 | €56,898 | -€47,273 | -45.4% |
| Amounts payable within one year | 42/48 | €104,171 | €56,898 | -€47,273 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €2,302 | €0 | -€2,302 | -100.0% |
| Trade debts | 44 | €1,249 | €964 | -€285 | -22.8% |
| Suppliers | 440/4 | €1,249 | €964 | -€285 | -22.8% |
| Taxes, remuneration and social security | 45 | - | €800 | +€800 | |
| Taxes | 450/3 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €100,621 | €55,135 | -€45,486 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,612 | €5,144 | -€9,468 | -64.8% |
| Other operating charges | 640/8 | €2,401 | €2,619 | +€219 | +9.1% |
| Gross operating margin | 9900 | €182,943 | €89,011 | -€93,932 | -51.3% |
| Operating profit (loss) | 9901 | €165,930 | €81,248 | -€84,683 | -51.0% |
| Financial income | 75/76B | €697,470 | €2,218 | -€695,252 | -99.7% |
| Recurring financial income | 75 | €697,470 | €2,218 | -€695,252 | -99.7% |
| Financial charges | 65/66B | €750 | €4,498 | +€3,748 | +499.9% |
| Recurring financial charges | 65 | €750 | €4,498 | +€3,748 | +499.9% |
| Profit (loss) for the period before taxes | 9903 | €862,650 | €78,968 | -€783,682 | -90.8% |
| Income taxes | 67/77 | €45,817 | €24,534 | -€21,283 | -46.5% |
| Profit (loss) for the period | 9904 | €816,834 | €54,434 | -€762,399 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €816,834 | €54,434 | -€762,399 | -93.3% |
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.