BdF Concept: what changed
BdF Concept
Largest movements
- Receivables within one year +€470
up €470 (+6.9%), from €6,820 to €7,290
of which Other amounts receivable: +€470
- Cash -€227
down €227 (-6.7%), from €3,374 to €3,147
mainly Net result for the year (-€1,128) and Receivables within one year (-€470)
- Trade debts +€1,371
up €1,371 (+41.2%), from €3,324 to €4,695
- Profit (loss) carried forward -€1,128
down €1,128 (-26.3%), from -€4,290 to -€5,419
- Gross operating margin -€130
down €130 (-15.5%), from -€836 to -€966
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,294 | €13,537 | +€243 | +1.8% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €12,794 | €13,037 | +€243 | +1.9% |
| Amounts receivable after more than one year | 29 | €2,600 | €2,600 | = | 0.0% |
| Other amounts receivable | 291 | €2,600 | €2,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,820 | €7,290 | +€470 | +6.9% |
| Trade receivables | 40 | €339 | €339 | = | 0.0% |
| Other amounts receivable | 41 | €6,481 | €6,951 | +€470 | +7.3% |
| Cash at bank and in hand | 54/58 | €3,374 | €3,147 | -€227 | -6.7% |
| Total equity and liabilities | 10/49 | €13,294 | €13,537 | +€243 | +1.8% |
| Equity | 10/15 | €9,970 | €8,841 | -€1,128 | -11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,290 | -€5,419 | -€1,128 | -26.3% |
| Amounts payable | 17/49 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Amounts payable within one year | 42/48 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Trade debts | 44 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Suppliers | 440/4 | €3,324 | €4,695 | +€1,371 | +41.2% |
| Gross operating margin | 9900 | -€836 | -€966 | -€130 | -15.5% |
| Operating profit (loss) | 9901 | -€836 | -€966 | -€130 | -15.5% |
| Financial income | 75/76B | €71 | €77 | +€6 | +7.7% |
| Recurring financial income | 75 | €71 | €77 | +€6 | +7.7% |
| Financial charges | 65/66B | €232 | €239 | +€7 | +2.9% |
| Recurring financial charges | 65 | €232 | €239 | +€7 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€998 | -€1,128 | -€131 | -13.1% |
| Profit (loss) for the period | 9904 | -€998 | -€1,128 | -€131 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€998 | -€1,128 | -€131 | -13.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.