BIRDAL: 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.
BIRDAL
Largest movements
- Cash -€1,685
down €1,685 (-29.7%), from €5,673 to €3,988
mainly Net result for the year (-€2,472)
- Receivables within one year -€263
down €263 (-9.4%), from €2,791 to €2,528
of which Trade receivables: -€262
- Profit (loss) carried forward -€2,472
down €2,472 (-4.4%), from -€55,918 to -€58,390
- Trade debts +€524
up €524 (+27.0%), from €1,939 to €2,463
- Gross operating margin +€8,095
up €8,095 (+76.9%), from -€10,520 to -€2,425
- Taxes +€1,940
no longer reported in 2024 (was -€1,940)
- Financial charges -€571
down €571 (-92.4%), from €618 to €47
- Other operating charges -€409
no longer reported in 2024 (was €409)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,629 | €6,681 | -€1,948 | -22.6% |
| Fixed assets | 21/28 | €165 | €165 | = | 0.0% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €8,464 | €6,516 | -€1,948 | -23.0% |
| Amounts receivable within one year | 40/41 | €2,791 | €2,528 | -€263 | -9.4% |
| Trade receivables | 40 | €2,412 | €2,150 | -€262 | -10.9% |
| Other amounts receivable | 41 | €379 | €378 | -€1 | -0.3% |
| Cash at bank and in hand | 54/58 | €5,673 | €3,988 | -€1,685 | -29.7% |
| Total equity and liabilities | 10/49 | €8,629 | €6,681 | -€1,948 | -22.6% |
| Equity | 10/15 | -€48,240 | -€50,712 | -€2,472 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,478 | €1,478 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,478 | €1,478 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,478 | €1,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,918 | -€58,390 | -€2,472 | -4.4% |
| Amounts payable | 17/49 | €56,869 | €57,393 | +€524 | +0.9% |
| Amounts payable within one year | 42/48 | €56,869 | €57,393 | +€524 | +0.9% |
| Trade debts | 44 | €1,939 | €2,463 | +€524 | +27.0% |
| Suppliers | 440/4 | €1,939 | €2,463 | +€524 | +27.0% |
| Taxes, remuneration and social security | 45 | €40 | €40 | = | 0.0% |
| Remuneration and social security | 454/9 | €40 | €40 | = | 0.0% |
| Other amounts payable | 47/48 | €54,890 | €54,890 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | - | -€70 | |
| Other operating charges | 640/8 | €409 | - | -€409 | |
| Gross operating margin | 9900 | -€10,520 | -€2,425 | +€8,095 | +76.9% |
| Operating profit (loss) | 9901 | -€10,999 | -€2,425 | +€8,574 | +78.0% |
| Financial charges | 65/66B | €618 | €47 | -€571 | -92.4% |
| Recurring financial charges | 65 | €618 | €47 | -€571 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,617 | -€2,472 | +€9,145 | +78.7% |
| Income taxes | 67/77 | -€1,940 | - | +€1,940 | |
| Profit (loss) for the period | 9904 | -€9,677 | -€2,472 | +€7,205 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,677 | -€2,472 | +€7,205 | +74.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.