BIRDIA: 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.
BIRDIA
Largest movements
- Tangible fixed assets -€6,219
down €6,219 (-29.8%), from €20,869 to €14,650
of which Plant, machinery and equipment: -€5,845
- Receivables within one year +€5,804
up €5,804 (+39.8%), from €14,600 to €20,404
of which Trade receivables: +€4,614
- Cash +€2,521
up €2,521 (+17.8%), from €14,174 to €16,695
mainly Depreciation (+€7,348) and Other debts (+€1,630)
- Formation expenses -€770
down €770 (-28.1%), from €2,741 to €1,971
- Tax, wage and social debts -€2,408
down €2,408 (-27.3%), from €8,809 to €6,400
of which Taxes: -€3,814
- Other debts +€1,630
up €1,630 (+70.3%), from €2,320 to €3,950
- Trade debts +€1,614
up €1,614 (+373.8%), from €432 to €2,046
- Gross operating margin -€26,448
down €26,448 (-68.7%), from €38,518 to €12,070
- Staff costs -€15,036
down €15,036 (-100.0%), from €15,036 to €0
- Depreciation -€3,788
down €3,788 (-34.0%), from €11,137 to €7,348
- Other operating charges +€2,844
up €2,844 (+313.5%), from €907 to €3,752
- Taxes -€2,471
down €2,471 (-75.2%), from €3,283 to €813
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 | €53,630 | €54,607 | +€977 | +1.8% |
| Formation expenses | 20 | €2,741 | €1,971 | -€770 | -28.1% |
| Fixed assets | 21/28 | €22,115 | €15,537 | -€6,578 | -29.7% |
| Intangible fixed assets | 21 | €1,246 | €887 | -€359 | -28.8% |
| Tangible fixed assets | 22/27 | €20,869 | €14,650 | -€6,219 | -29.8% |
| Plant, machinery and equipment | 23 | €20,282 | €14,437 | -€5,845 | -28.8% |
| Furniture and vehicles | 24 | €587 | €213 | -€374 | -63.8% |
| Current assets | 29/58 | €28,774 | €37,099 | +€8,325 | +28.9% |
| Amounts receivable within one year | 40/41 | €14,600 | €20,404 | +€5,804 | +39.8% |
| Trade receivables | 40 | €14,600 | €19,214 | +€4,614 | +31.6% |
| Other amounts receivable | 41 | - | €1,190 | +€1,190 | |
| Cash at bank and in hand | 54/58 | €14,174 | €16,695 | +€2,521 | +17.8% |
| Total equity and liabilities | 10/49 | €53,630 | €54,607 | +€977 | +1.8% |
| Equity | 10/15 | €13,070 | €13,211 | +€141 | +1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,070 | €8,211 | +€141 | +1.7% |
| Distributable reserves | 133 | €8,070 | €8,211 | +€141 | +1.7% |
| Amounts payable | 17/49 | €40,560 | €41,396 | +€836 | +2.1% |
| Amounts payable after more than one year | 17 | €29,000 | €29,000 | = | 0.0% |
| Other amounts payable | 178/9 | €29,000 | €29,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,560 | €12,396 | +€836 | +7.2% |
| Trade debts | 44 | €432 | €2,046 | +€1,614 | +373.8% |
| Suppliers | 440/4 | €432 | €2,046 | +€1,614 | +373.8% |
| Taxes, remuneration and social security | 45 | €8,809 | €6,400 | -€2,408 | -27.3% |
| Taxes | 450/3 | €8,809 | €4,994 | -€3,814 | -43.3% |
| Remuneration and social security | 454/9 | - | €1,406 | +€1,406 | |
| Other amounts payable | 47/48 | €2,320 | €3,950 | +€1,630 | +70.3% |
| Remuneration, social security and pensions | 62 | €15,036 | €0 | -€15,036 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,137 | €7,348 | -€3,788 | -34.0% |
| Other operating charges | 640/8 | €907 | €3,752 | +€2,844 | +313.5% |
| Gross operating margin | 9900 | €38,518 | €12,070 | -€26,448 | -68.7% |
| Operating profit (loss) | 9901 | €11,438 | €970 | -€10,468 | -91.5% |
| Financial income | 75/76B | €23 | €42 | +€18 | +78.3% |
| Recurring financial income | 75 | €23 | €42 | +€18 | +78.3% |
| Financial charges | 65/66B | €108 | €58 | -€50 | -46.2% |
| Recurring financial charges | 65 | €108 | €58 | -€50 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €11,353 | €954 | -€10,400 | -91.6% |
| Income taxes | 67/77 | €3,283 | €813 | -€2,471 | -75.2% |
| Profit (loss) for the period | 9904 | €8,070 | €141 | -€7,929 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,070 | €141 | -€7,929 | -98.3% |
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.