BSDT: what changed
Two fiscal 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.
BSDT
Largest movements
- Cash -€402
down €402 (-74.0%), from €543 to €141
mainly Net result for the year (-€367) and Receivables within one year (-€130)
- Profit (loss) carried forward -€367
down €367 (-0.4%), from -€82,936 to -€83,302
- Gross operating margin +€104
up €104 (+76.4%), from -€136 to -€32
- Other operating charges +€76
up €76 (+69.3%), from €109 to €185
- Financial charges +€15
up €15 (+11.3%), from €135 to €150
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 | €24,620 | €24,348 | -€272 | -1.1% |
| Fixed assets | 21/28 | €841 | €841 | = | 0.0% |
| Financial fixed assets | 28 | €841 | €841 | = | 0.0% |
| Current assets | 29/58 | €23,779 | €23,507 | -€272 | -1.1% |
| Amounts receivable within one year | 40/41 | €23,236 | €23,366 | +€130 | +0.6% |
| Trade receivables | 40 | €23,236 | €23,236 | = | 0.0% |
| Other amounts receivable | 41 | - | €130 | +€130 | |
| Cash at bank and in hand | 54/58 | €543 | €141 | -€402 | -74.0% |
| Total equity and liabilities | 10/49 | €24,620 | €24,348 | -€272 | -1.1% |
| Equity | 10/15 | -€79,936 | -€80,302 | -€367 | -0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,936 | -€83,302 | -€367 | -0.4% |
| Amounts payable | 17/49 | €104,555 | €104,650 | +€95 | +0.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,555 | €4,650 | +€95 | +2.1% |
| Trade debts | 44 | - | €95 | +€95 | |
| Suppliers | 440/4 | - | €95 | +€95 | |
| Other amounts payable | 47/48 | €4,555 | €4,555 | = | 0.0% |
| Other operating charges | 640/8 | €109 | €185 | +€76 | +69.3% |
| Gross operating margin | 9900 | -€136 | -€32 | +€104 | +76.4% |
| Operating profit (loss) | 9901 | -€245 | -€217 | +€29 | +11.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1200.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.3% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€380 | -€367 | +€14 | +3.6% |
| Profit (loss) for the period | 9904 | -€380 | -€367 | +€14 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€380 | -€367 | +€14 | +3.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.