BSDP: 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.
BSDP
Largest movements
- Cash -€5,428
down €5,428 (-44.1%), from €12,312 to €6,884
mainly Debts after one year (-€8,871) and Net result for the year (-€5,642)
- Tangible fixed assets -€4,974
down €4,974 (-2.4%), from €205,731 to €200,757
of which Land and buildings: -€4,905
- Receivables within one year -€4,647
down €4,647 (-4.4%), from €106,038 to €101,391
of which Other amounts receivable: -€4,647
- Debts after one year -€8,871
down €8,871 (-5.1%), from €174,179 to €165,308
- Profit (loss) carried forward -€5,642
down €5,642 (-23.6%), from -€23,890 to -€29,532
- Tax, wage and social debts -€3,505
no longer reported in 2024 (was €3,505)
- Staff costs -€12,725
no longer reported in 2024 (was €12,725)
- Other operating charges +€2,824
up €2,824 (+78.9%), from €3,579 to €6,403
- Gross operating margin -€1,288
down €1,288 (-19.1%), from €6,749 to €5,461
- Financial income +€237
up €237 (+4.3%), from €5,534 to €5,772
- Financial charges -€169
down €169 (-3.5%), from €4,796 to €4,627
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 | €324,082 | €309,032 | -€15,050 | -4.6% |
| Fixed assets | 21/28 | €205,731 | €200,757 | -€4,974 | -2.4% |
| Tangible fixed assets | 22/27 | €205,731 | €200,757 | -€4,974 | -2.4% |
| Land and buildings | 22 | €205,446 | €200,542 | -€4,905 | -2.4% |
| Furniture and vehicles | 24 | €285 | €215 | -€70 | -24.5% |
| Current assets | 29/58 | €118,350 | €108,275 | -€10,075 | -8.5% |
| Amounts receivable within one year | 40/41 | €106,038 | €101,391 | -€4,647 | -4.4% |
| Trade receivables | 40 | €8,529 | €8,529 | = | 0.0% |
| Other amounts receivable | 41 | €97,508 | €92,861 | -€4,647 | -4.8% |
| Cash at bank and in hand | 54/58 | €12,312 | €6,884 | -€5,428 | -44.1% |
| Total equity and liabilities | 10/49 | €324,082 | €309,032 | -€15,050 | -4.6% |
| Equity | 10/15 | €101,405 | €95,763 | -€5,642 | -5.6% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Revaluation surpluses | 12 | €54,500 | €54,500 | = | 0.0% |
| Reserves | 13 | €2,195 | €2,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,195 | €2,195 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,195 | €2,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,890 | -€29,532 | -€5,642 | -23.6% |
| Amounts payable | 17/49 | €222,677 | €213,269 | -€9,407 | -4.2% |
| Amounts payable after more than one year | 17 | €174,179 | €165,308 | -€8,871 | -5.1% |
| Financial debts | 170/4 | €174,179 | €165,308 | -€8,871 | -5.1% |
| Amounts payable within one year | 42/48 | €48,497 | €47,961 | -€536 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €8,668 | €8,871 | +€204 | +2.4% |
| Trade debts | 44 | €32,365 | €35,131 | +€2,766 | +8.5% |
| Suppliers | 440/4 | €32,365 | €35,131 | +€2,766 | +8.5% |
| Taxes, remuneration and social security | 45 | €3,505 | - | -€3,505 | |
| Taxes | 450/3 | €3,505 | - | -€3,505 | |
| Other amounts payable | 47/48 | €3,959 | €3,959 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €12,725 | - | -€12,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,749 | €5,844 | +€96 | +1.7% |
| Other operating charges | 640/8 | €3,579 | €6,403 | +€2,824 | +78.9% |
| Gross operating margin | 9900 | €6,749 | €5,461 | -€1,288 | -19.1% |
| Operating profit (loss) | 9901 | -€15,304 | -€6,787 | +€8,517 | +55.7% |
| Financial income | 75/76B | €5,534 | €5,772 | +€237 | +4.3% |
| Recurring financial income | 75 | €5,534 | €5,772 | +€237 | +4.3% |
| Financial charges | 65/66B | €4,796 | €4,627 | -€169 | -3.5% |
| Recurring financial charges | 65 | €4,796 | €4,627 | -€169 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,566 | -€5,642 | +€8,923 | +61.3% |
| Profit (loss) for the period | 9904 | -€14,566 | -€5,642 | +€8,923 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,566 | -€5,642 | +€8,923 | +61.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.