Birdy Management: 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 Management
Largest movements
- Tangible fixed assets +€22,673
new in 2025: €22,673
of which Furniture and vehicles: +€21,488
- Receivables within one year -€8,915
down €8,915 (-22.3%), from €40,048 to €31,133
of which Other amounts receivable: -€7,366
- Cash -€3,557
down €3,557 (-98.4%), from €3,615 to €58
mainly Investment in fixed assets (net) (-€26,010) and Tax, wage and social debts (-€2,541)
- Other debts +€10,261
up €10,261 (+44.5%), from €23,067 to €33,328
- Tax, wage and social debts -€2,541
down €2,541 (-35.6%), from €7,131 to €4,590
- Profit (loss) carried forward +€2,461
up €2,461 (+47.9%), from €5,133 to €7,593
- Staff costs +€10,186
new in 2025: €10,186
- Gross operating margin +€5,638
up €5,638 (+46.7%), from €12,083 to €17,720
- Depreciation +€3,338
new in 2025: €3,338
- Taxes -€896
down €896 (-41.3%), from €2,172 to €1,275
- Other operating charges +€335
up €335 (+284%), from €118 to €453
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 | €43,663 | €53,864 | +€10,201 | +23.4% |
| Fixed assets | 21/28 | - | €22,673 | +€22,673 | |
| Tangible fixed assets | 22/27 | - | €22,673 | +€22,673 | |
| Plant, machinery and equipment | 23 | - | €1,185 | +€1,185 | |
| Furniture and vehicles | 24 | - | €21,488 | +€21,488 | |
| Current assets | 29/58 | €43,663 | €31,191 | -€12,472 | -28.6% |
| Amounts receivable within one year | 40/41 | €40,048 | €31,133 | -€8,915 | -22.3% |
| Trade receivables | 40 | €10,587 | €9,038 | -€1,549 | -14.6% |
| Other amounts receivable | 41 | €29,461 | €22,095 | -€7,366 | -25.0% |
| Cash at bank and in hand | 54/58 | €3,615 | €58 | -€3,557 | -98.4% |
| Total equity and liabilities | 10/49 | €43,663 | €53,864 | +€10,201 | +23.4% |
| Equity | 10/15 | €13,188 | €15,648 | +€2,461 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,133 | €7,593 | +€2,461 | +47.9% |
| Amounts payable | 17/49 | €30,475 | €38,215 | +€7,740 | +25.4% |
| Amounts payable within one year | 42/48 | €30,475 | €38,215 | +€7,740 | +25.4% |
| Trade debts | 44 | €277 | €297 | +€20 | +7.4% |
| Suppliers | 440/4 | €277 | €297 | +€20 | +7.4% |
| Taxes, remuneration and social security | 45 | €7,131 | €4,590 | -€2,541 | -35.6% |
| Taxes | 450/3 | €7,131 | €4,590 | -€2,541 | -35.6% |
| Other amounts payable | 47/48 | €23,067 | €33,328 | +€10,261 | +44.5% |
| Remuneration, social security and pensions | 62 | - | €10,186 | +€10,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,338 | +€3,338 | |
| Other operating charges | 640/8 | €118 | €453 | +€335 | +284% |
| Gross operating margin | 9900 | €12,083 | €17,720 | +€5,638 | +46.7% |
| Operating profit (loss) | 9901 | €11,965 | €3,744 | -€8,221 | -68.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €7 | -€49 | -86.9% |
| Recurring financial charges | 65 | €56 | €7 | -€49 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €11,909 | €3,736 | -€8,172 | -68.6% |
| Income taxes | 67/77 | €2,172 | €1,275 | -€896 | -41.3% |
| Profit (loss) for the period | 9904 | €9,737 | €2,461 | -€7,276 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,737 | €2,461 | -€7,276 | -74.7% |
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 17 October 2026 via checked.be.