BUSINESS DATA SYSTEMS: 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.
BUSINESS DATA SYSTEMS
Largest movements
- Tangible fixed assets -€15,251
down €15,251 (-5.1%), from €297,705 to €282,454
of which Land and buildings: -€13,382
- Profit (loss) carried forward -€44,733
down €44,733 (-29.9%), from -€149,693 to -€194,426
- Other debts +€31,688
up €31,688 (+44.9%), from €70,614 to €102,302
- Gross operating margin -€8,216
down €8,216 (-57.6%), from -€14,276 to -€22,492
- Financial income -€1,221
no longer reported in 2025 (was €1,221)
- Depreciation +€1,092
up €1,092 (+6.4%), from €17,141 to €18,233
- Taxes -€366
no longer reported in 2025 (was €366)
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 | €304,125 | €290,111 | -€14,014 | -4.6% |
| Fixed assets | 21/28 | €297,705 | €282,454 | -€15,251 | -5.1% |
| Tangible fixed assets | 22/27 | €297,705 | €282,454 | -€15,251 | -5.1% |
| Land and buildings | 22 | €287,498 | €274,116 | -€13,382 | -4.7% |
| Plant, machinery and equipment | 23 | €7,138 | €6,108 | -€1,030 | -14.4% |
| Furniture and vehicles | 24 | €3,070 | €2,230 | -€839 | -27.3% |
| Current assets | 29/58 | €6,420 | €7,657 | +€1,238 | +19.3% |
| Amounts receivable within one year | 40/41 | €3,730 | €3,554 | -€176 | -4.7% |
| Trade receivables | 40 | €1,399 | €1,287 | -€112 | -8.0% |
| Other amounts receivable | 41 | €2,331 | €2,268 | -€64 | -2.7% |
| Cash at bank and in hand | 54/58 | €907 | €2,417 | +€1,510 | +166% |
| Deferred charges and accrued income | 490/1 | €1,783 | €1,686 | -€96 | -5.4% |
| Total equity and liabilities | 10/49 | €304,125 | €290,111 | -€14,014 | -4.6% |
| Equity | 10/15 | €228,663 | €183,930 | -€44,733 | -19.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €359,764 | €359,764 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €357,905 | €357,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,693 | -€194,426 | -€44,733 | -29.9% |
| Amounts payable | 17/49 | €75,462 | €106,181 | +€30,719 | +40.7% |
| Amounts payable within one year | 42/48 | €75,462 | €106,181 | +€30,719 | +40.7% |
| Trade debts | 44 | €3,602 | €3,058 | -€544 | -15.1% |
| Suppliers | 440/4 | €3,602 | €3,058 | -€544 | -15.1% |
| Taxes, remuneration and social security | 45 | €1,246 | €820 | -€425 | -34.2% |
| Taxes | 450/3 | €1,246 | €820 | -€425 | -34.2% |
| Other amounts payable | 47/48 | €70,614 | €102,302 | +€31,688 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,141 | €18,233 | +€1,092 | +6.4% |
| Other operating charges | 640/8 | €3,993 | €3,902 | -€91 | -2.3% |
| Gross operating margin | 9900 | -€14,276 | -€22,492 | -€8,216 | -57.6% |
| Operating profit (loss) | 9901 | -€35,410 | -€44,627 | -€9,217 | -26.0% |
| Financial income | 75/76B | €1,221 | - | -€1,221 | |
| Recurring financial income | 75 | €1,221 | - | -€1,221 | |
| Financial charges | 65/66B | €108 | €106 | -€3 | -2.5% |
| Recurring financial charges | 65 | €108 | €106 | -€3 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,297 | -€44,733 | -€10,435 | -30.4% |
| Income taxes | 67/77 | €366 | - | -€366 | |
| Profit (loss) for the period | 9904 | -€34,664 | -€44,733 | -€10,069 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,664 | -€44,733 | -€10,069 | -29.0% |
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 19 October 2026 via checked.be.