Genuine BIDS: 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.
Genuine BIDS
Largest movements
- Cash +€10,421
up €10,421 (+17.8%), from €58,704 to €69,125
mainly Net result for the year (+€61,166) and Depreciation (+€5,477)
- Tangible fixed assets -€5,477
down €5,477 (-100%), from €5,477 to €0
- Other debts +€2,834
up €2,834 (+5.8%), from €49,158 to €51,991
- Tax, wage and social debts +€2,055
up €2,055 (+23.7%), from €8,675 to €10,730
- Gross operating margin +€2,093
up €2,093 (+2.6%), from €82,070 to €84,163
- Depreciation -€1,721
down €1,721 (-23.9%), from €7,198 to €5,477
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 | €89,011 | €94,314 | +€5,303 | +6.0% |
| Fixed assets | 21/28 | €5,477 | €0 | -€5,477 | -100% |
| Tangible fixed assets | 22/27 | €5,477 | €0 | -€5,477 | -100% |
| Furniture and vehicles | 24 | €5,477 | €0 | -€5,477 | -100% |
| Current assets | 29/58 | €83,534 | €94,314 | +€10,780 | +12.9% |
| Amounts receivable within one year | 40/41 | €22,900 | €23,465 | +€565 | +2.5% |
| Trade receivables | 40 | €20,582 | €22,107 | +€1,525 | +7.4% |
| Other amounts receivable | 41 | €2,318 | €1,358 | -€960 | -41.4% |
| Cash at bank and in hand | 54/58 | €58,704 | €69,125 | +€10,421 | +17.8% |
| Deferred charges and accrued income | 490/1 | €1,930 | €1,725 | -€205 | -10.6% |
| Total equity and liabilities | 10/49 | €89,011 | €94,314 | +€5,303 | +6.0% |
| Equity | 10/15 | €30,405 | €30,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,855 | €11,855 | = | 0.0% |
| Distributable reserves | 133 | €11,855 | €11,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,606 | €63,909 | +€5,303 | +9.0% |
| Amounts payable within one year | 42/48 | €58,595 | €63,718 | +€5,122 | +8.7% |
| Trade debts | 44 | €763 | €996 | +€233 | +30.6% |
| Suppliers | 440/4 | €763 | €996 | +€233 | +30.6% |
| Taxes, remuneration and social security | 45 | €8,675 | €10,730 | +€2,055 | +23.7% |
| Taxes | 450/3 | €8,675 | €10,730 | +€2,055 | +23.7% |
| Other amounts payable | 47/48 | €49,158 | €51,991 | +€2,834 | +5.8% |
| Accrued charges and deferred income | 492/3 | €11 | €191 | +€181 | +1,712% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,198 | €5,477 | -€1,721 | -23.9% |
| Other operating charges | 640/8 | €864 | €894 | +€30 | +3.5% |
| Gross operating margin | 9900 | €82,070 | €84,163 | +€2,093 | +2.6% |
| Operating profit (loss) | 9901 | €74,008 | €77,792 | +€3,783 | +5.1% |
| Financial income | 75/76B | €0 | €7 | +€7 | |
| Recurring financial income | 75 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €73 | €78 | +€5 | +6.4% |
| Recurring financial charges | 65 | €73 | €78 | +€5 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €73,935 | €77,721 | +€3,786 | +5.1% |
| Income taxes | 67/77 | €16,103 | €16,555 | +€452 | +2.8% |
| Profit (loss) for the period | 9904 | €57,833 | €61,166 | +€3,334 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,833 | €61,166 | +€3,334 | +5.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.