BDKM: 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.
BDKM
Largest movements
- Tangible fixed assets -€28,524
down €28,524 (-13.0%), from €219,645 to €191,121
of which Furniture and vehicles: -€16,952
- Cash +€3,185
up €3,185 (+235%), from €1,354 to €4,539
mainly Depreciation (+€35,341) and Net result for the year (+€13,684)
- Receivables within one year +€2,723
up €2,723 (+26.1%), from €10,437 to €13,159
- Debts after one year -€21,358
down €21,358 (-30.3%), from €70,422 to €49,064
- Profit (loss) carried forward +€13,684
up €13,684 (+92.8%), from -€14,744 to -€1,060
- Current portion of long-term debt -€13,182
down €13,182 (-34.8%), from €37,925 to €24,742
- Reserves -€9,772
down €9,772 (-29.2%), from €33,522 to €23,750
- Other debts +€8,810
up €8,810 (+10.0%), from €88,192 to €97,002
- Gross operating margin +€17,942
up €17,942 (+49.8%), from €36,024 to €53,965
- Depreciation -€7,360
down €7,360 (-17.2%), from €42,700 to €35,341
- Financial charges -€3,429
down €3,429 (-57.0%), from €6,018 to €2,589
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 | €234,131 | €211,648 | -€22,483 | -9.6% |
| Fixed assets | 21/28 | €219,645 | €191,121 | -€28,524 | -13.0% |
| Tangible fixed assets | 22/27 | €219,645 | €191,121 | -€28,524 | -13.0% |
| Land and buildings | 22 | €141,029 | €130,464 | -€10,565 | -7.5% |
| Plant, machinery and equipment | 23 | €3,244 | €2,236 | -€1,008 | -31.1% |
| Furniture and vehicles | 24 | €75,373 | €58,421 | -€16,952 | -22.5% |
| Current assets | 29/58 | €14,485 | €20,527 | +€6,042 | +41.7% |
| Amounts receivable within one year | 40/41 | €10,437 | €13,159 | +€2,723 | +26.1% |
| Trade receivables | 40 | €10,437 | €13,159 | +€2,723 | +26.1% |
| Cash at bank and in hand | 54/58 | €1,354 | €4,539 | +€3,185 | +235% |
| Deferred charges and accrued income | 490/1 | €2,695 | €2,829 | +€134 | +5.0% |
| Total equity and liabilities | 10/49 | €234,131 | €211,648 | -€22,483 | -9.6% |
| Equity | 10/15 | €30,111 | €34,023 | +€3,912 | +13.0% |
| Contributions | 10/11 | €11,333 | €11,333 | = | 0.0% |
| Reserves | 13 | €33,522 | €23,750 | -€9,772 | -29.2% |
| Distributable reserves | 133 | €33,522 | €23,750 | -€9,772 | -29.2% |
| Profit (loss) carried forward | 14 | -€14,744 | -€1,060 | +€13,684 | +92.8% |
| Amounts payable | 17/49 | €204,020 | €177,625 | -€26,395 | -12.9% |
| Amounts payable after more than one year | 17 | €70,422 | €49,064 | -€21,358 | -30.3% |
| Financial debts | 170/4 | €70,422 | €49,064 | -€21,358 | -30.3% |
| Amounts payable within one year | 42/48 | €133,598 | €128,561 | -€5,037 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €37,925 | €24,742 | -€13,182 | -34.8% |
| Trade debts | 44 | €5,450 | €1,098 | -€4,353 | -79.9% |
| Suppliers | 440/4 | €5,450 | €1,098 | -€4,353 | -79.9% |
| Taxes, remuneration and social security | 45 | €2,031 | €5,719 | +€3,689 | +182% |
| Taxes | 450/3 | €2,031 | €5,719 | +€3,689 | +182% |
| Other amounts payable | 47/48 | €88,192 | €97,002 | +€8,810 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,700 | €35,341 | -€7,360 | -17.2% |
| Other operating charges | 640/8 | €1,944 | €1,889 | -€55 | -2.8% |
| Gross operating margin | 9900 | €36,024 | €53,965 | +€17,942 | +49.8% |
| Operating profit (loss) | 9901 | -€8,621 | €16,735 | +€25,356 | |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.3% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.3% |
| Financial charges | 65/66B | €6,018 | €2,589 | -€3,429 | -57.0% |
| Recurring financial charges | 65 | €6,018 | €2,589 | -€3,429 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,610 | €14,146 | +€28,756 | |
| Income taxes | 67/77 | €134 | €462 | +€328 | +244% |
| Profit (loss) for the period | 9904 | -€14,744 | €13,684 | +€28,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,744 | €13,684 | +€28,428 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.