BIRDY LAND: 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.
BIRDY LAND
Largest movements
- Receivables after one year +€16,421
new in 2025: €16,421
- Receivables within one year -€8,782
down €8,782 (-86.8%), from €10,114 to €1,332
of which Trade receivables: -€10,070
- Financial fixed assets -€6,486
no longer reported in 2025 (was €6,486)
- Tangible fixed assets -€2,180
no longer reported in 2025 (was €2,180)
- Cash +€1,982
up €1,982 (+517%), from €384 to €2,365
mainly Net result for the year (+€62,785) and Investment in fixed assets (net) (+€9,485)
- Profit (loss) carried forward +€62,658
no longer reported in 2025 (was -€62,658)
- Debts after one year -€55,154
no longer reported in 2025 (was €55,154)
- Trade debts -€4,645
down €4,645 (-80.0%), from €5,806 to €1,161
- Tax, wage and social debts -€1,550
down €1,550 (-87.1%), from €1,780 to €230
of which Taxes: -€1,282
- Short-term financial debts -€1,506
no longer reported in 2025 (was €1,506)
- Gross operating margin +€53,857
up €53,857 (+508%), from €10,608 to €64,464
- Depreciation -€1,799
no longer reported in 2025 (was €1,799)
- Staff costs -€1,258
down €1,258 (-89.8%), from €1,401 to €143
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 | €20,188 | €20,118 | -€70 | -0.3% |
| Fixed assets | 21/28 | €9,485 | - | -€9,485 | |
| Intangible fixed assets | 21 | €819 | - | -€819 | |
| Tangible fixed assets | 22/27 | €2,180 | - | -€2,180 | |
| Other tangible fixed assets | 26 | €2,180 | - | -€2,180 | |
| Financial fixed assets | 28 | €6,486 | - | -€6,486 | |
| Current assets | 29/58 | €10,704 | €20,118 | +€9,415 | +88.0% |
| Amounts receivable after more than one year | 29 | - | €16,421 | +€16,421 | |
| Other amounts receivable | 291 | - | €16,421 | +€16,421 | |
| Amounts receivable within one year | 40/41 | €10,114 | €1,332 | -€8,782 | -86.8% |
| Trade receivables | 40 | €10,114 | €44 | -€10,070 | -99.6% |
| Other amounts receivable | 41 | - | €1,288 | +€1,288 | |
| Cash at bank and in hand | 54/58 | €384 | €2,365 | +€1,982 | +517% |
| Deferred charges and accrued income | 490/1 | €206 | - | -€206 | |
| Total equity and liabilities | 10/49 | €20,188 | €20,118 | -€70 | -0.3% |
| Equity | 10/15 | -€44,058 | €18,727 | +€62,785 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €127 | +€127 | |
| Distributable reserves | 133 | - | €127 | +€127 | |
| Profit (loss) carried forward | 14 | -€62,658 | - | +€62,658 | |
| Amounts payable | 17/49 | €64,246 | €1,391 | -€62,855 | -97.8% |
| Amounts payable after more than one year | 17 | €55,154 | - | -€55,154 | |
| Other amounts payable | 178/9 | €55,154 | - | -€55,154 | |
| Amounts payable within one year | 42/48 | €9,092 | €1,391 | -€7,701 | -84.7% |
| Financial debts | 43 | €1,506 | - | -€1,506 | |
| Credit institutions | 430/8 | €1,506 | - | -€1,506 | |
| Trade debts | 44 | €5,806 | €1,161 | -€4,645 | -80.0% |
| Suppliers | 440/4 | €5,806 | €1,161 | -€4,645 | -80.0% |
| Taxes, remuneration and social security | 45 | €1,780 | €230 | -€1,550 | -87.1% |
| Taxes | 450/3 | €1,512 | €230 | -€1,282 | -84.8% |
| Remuneration and social security | 454/9 | €268 | - | -€268 | |
| Remuneration, social security and pensions | 62 | €1,401 | €143 | -€1,258 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,799 | - | -€1,799 | |
| Other operating charges | 640/8 | €1,380 | €914 | -€467 | -33.8% |
| Gross operating margin | 9900 | €10,608 | €64,464 | +€53,857 | +508% |
| Operating profit (loss) | 9901 | €6,027 | €63,408 | +€57,381 | +952% |
| Financial income | 75/76B | - | €581 | +€581 | |
| Recurring financial income | 75 | - | €581 | +€581 | |
| Financial charges | 65/66B | €1,403 | €1,204 | -€199 | -14.2% |
| Recurring financial charges | 65 | €1,403 | €1,204 | -€199 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €4,624 | €62,785 | +€58,161 | +1,258% |
| Profit (loss) for the period | 9904 | €4,624 | €62,785 | +€58,161 | +1,258% |
| Profit (loss) for the period to be appropriated | 9905 | €4,624 | €62,785 | +€58,161 | +1,258% |
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 27 October 2026 via checked.be.