Birdy Sc: 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 Sc
Largest movements
- Cash +€2,112
up €2,112 (+3.0%), from €70,597 to €72,709
mainly Receivables within one year (+€1,968) and Tax, wage and social debts (+€517)
- Receivables within one year -€1,968
down €1,968 (-46.5%), from €4,234 to €2,266
of which Trade receivables: -€2,042
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€3,663
up €3,663 (+24.6%), from €14,919 to €18,582
- Turnover -€2,072
down €2,072 (-9.3%), from €22,321 to €20,250
- Gross operating margin -€2,019
down €2,019 (-10.2%), from €19,711 to €17,692
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 | €77,650 | €77,396 | -€254 | -0.3% |
| Fixed assets | 21/28 | €2,561 | €2,167 | -€394 | -15.4% |
| Tangible fixed assets | 22/27 | €1,181 | €787 | -€394 | -33.3% |
| Plant, machinery and equipment | 23 | €1,181 | €787 | -€394 | -33.3% |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €75,089 | €75,229 | +€140 | +0.2% |
| Amounts receivable within one year | 40/41 | €4,234 | €2,266 | -€1,968 | -46.5% |
| Trade receivables | 40 | €3,528 | €1,486 | -€2,042 | -57.9% |
| Other amounts receivable | 41 | €706 | €780 | +€74 | +10.5% |
| Cash at bank and in hand | 54/58 | €70,597 | €72,709 | +€2,112 | +3.0% |
| Deferred charges and accrued income | 490/1 | €259 | €255 | -€3 | -1.3% |
| Total equity and liabilities | 10/49 | €77,650 | €77,396 | -€254 | -0.3% |
| Equity | 10/15 | €75,094 | €74,371 | -€723 | -1.0% |
| Contributions | 10/11 | €350 | €350 | = | 0.0% |
| Reserves | 13 | €7,696 | €7,696 | = | 0.0% |
| Non-distributable reserves | 130/1 | €640 | €640 | = | 0.0% |
| Reserves not available under the articles | 1311 | €640 | €640 | = | 0.0% |
| Distributable reserves | 133 | €7,055 | €7,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,049 | €66,326 | -€723 | -1.1% |
| Amounts payable | 17/49 | €2,556 | €3,025 | +€470 | +18.4% |
| Amounts payable within one year | 42/48 | €2,490 | €2,958 | +€468 | +18.8% |
| Trade debts | 44 | €400 | €351 | -€49 | -12.2% |
| Suppliers | 440/4 | €400 | €351 | -€49 | -12.2% |
| Taxes, remuneration and social security | 45 | €2,090 | €2,607 | +€517 | +24.7% |
| Taxes | 450/3 | €147 | €180 | +€33 | +22.7% |
| Remuneration and social security | 454/9 | €1,943 | €2,427 | +€484 | +24.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Turnover | 70 | €22,321 | €20,250 | -€2,072 | -9.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,887 | €2,900 | +€13 | +0.4% |
| Remuneration, social security and pensions | 62 | €14,919 | €18,582 | +€3,663 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €394 | = | 0.0% |
| Gross operating margin | 9900 | €19,711 | €17,692 | -€2,019 | -10.2% |
| Operating profit (loss) | 9901 | €4,398 | -€1,284 | -€5,682 | |
| Financial income | 75/76B | €489 | €600 | +€111 | +22.7% |
| Recurring financial income | 75 | €489 | €600 | +€111 | +22.7% |
| Financial charges | 65/66B | €35 | €39 | +€4 | +11.9% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €4,852 | -€723 | -€5,575 | |
| Profit (loss) for the period | 9904 | €4,852 | -€723 | -€5,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,852 | -€723 | -€5,575 |
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 10 October 2026 via checked.be.