AU BAISER DE MARCHE: 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.
AU BAISER DE MARCHE
Largest movements
- Cash +€45,352
up €45,352 (+12.8%), from €352,968 to €398,320
mainly Other debts (+€81,403) and Net result for the year (+€65,214)
- Receivables within one year +€13,952
up €13,952 (+128%), from €10,929 to €24,881
of which Other amounts receivable: +€14,245
- Tangible fixed assets -€12,084
down €12,084 (-23.1%), from €52,274 to €40,191
of which Furniture and vehicles: -€14,378
- Other debts +€81,403
up €81,403 (+89.6%), from €90,863 to €172,266
- Reserves -€14,000
down €14,000 (-2.6%), from €529,100 to €515,100
- Tax, wage and social debts -€10,850
down €10,850 (-35.9%), from €30,241 to €19,391
of which Taxes: -€5,569
- Gross operating margin -€48,881
down €48,881 (-20.1%), from €243,634 to €194,753
- Taxes -€13,913
down €13,913 (-34.2%), from €40,647 to €26,735
- Staff costs -€4,292
down €4,292 (-4.8%), from €89,798 to €85,506
- Financial charges +€3,038
up €3,038 (+55.6%), from €5,469 to €8,507
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 | €681,638 | €731,625 | +€49,987 | +7.3% |
| Fixed assets | 21/28 | €52,274 | €40,191 | -€12,084 | -23.1% |
| Tangible fixed assets | 22/27 | €52,274 | €40,191 | -€12,084 | -23.1% |
| Plant, machinery and equipment | 23 | €806 | €105 | -€701 | -87.0% |
| Furniture and vehicles | 24 | €51,469 | €37,090 | -€14,378 | -27.9% |
| Other tangible fixed assets | 26 | - | €2,995 | +€2,995 | |
| Current assets | 29/58 | €629,364 | €691,435 | +€62,071 | +9.9% |
| Stocks and contracts in progress | 3 | €58,196 | €55,054 | -€3,142 | -5.4% |
| Stocks | 30/36 | €58,196 | €55,054 | -€3,142 | -5.4% |
| Amounts receivable within one year | 40/41 | €10,929 | €24,881 | +€13,952 | +128% |
| Trade receivables | 40 | €5,591 | €5,299 | -€292 | -5.2% |
| Other amounts receivable | 41 | €5,338 | €19,583 | +€14,245 | +267% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €352,968 | €398,320 | +€45,352 | +12.8% |
| Deferred charges and accrued income | 490/1 | €7,271 | €13,180 | +€5,909 | +81.3% |
| Total equity and liabilities | 10/49 | €681,638 | €731,625 | +€49,987 | +7.3% |
| Equity | 10/15 | €544,376 | €530,590 | -€13,786 | -2.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €529,100 | €515,100 | -€14,000 | -2.6% |
| Distributable reserves | 133 | €529,100 | €515,100 | -€14,000 | -2.6% |
| Profit (loss) carried forward | 14 | €5,276 | €5,490 | +€214 | +4.1% |
| Amounts payable | 17/49 | €137,262 | €201,035 | +€63,774 | +46.5% |
| Amounts payable within one year | 42/48 | €137,262 | €201,035 | +€63,774 | +46.5% |
| Trade debts | 44 | €16,158 | €9,378 | -€6,780 | -42.0% |
| Suppliers | 440/4 | €16,158 | €9,378 | -€6,780 | -42.0% |
| Taxes, remuneration and social security | 45 | €30,241 | €19,391 | -€10,850 | -35.9% |
| Taxes | 450/3 | €16,672 | €11,103 | -€5,569 | -33.4% |
| Remuneration and social security | 454/9 | €13,569 | €8,288 | -€5,281 | -38.9% |
| Other amounts payable | 47/48 | €90,863 | €172,266 | +€81,403 | +89.6% |
| Non-recurring operating income | 76A | - | €1,371 | +€1,371 | |
| Remuneration, social security and pensions | 62 | €89,798 | €85,506 | -€4,292 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,891 | €17,348 | +€457 | +2.7% |
| Other operating charges | 640/8 | €2,896 | €2,314 | -€582 | -20.1% |
| Gross operating margin | 9900 | €243,634 | €194,753 | -€48,881 | -20.1% |
| Operating profit (loss) | 9901 | €134,049 | €89,584 | -€44,465 | -33.2% |
| Financial income | 75/76B | €9,728 | €10,871 | +€1,143 | +11.8% |
| Recurring financial income | 75 | €9,728 | €10,871 | +€1,143 | +11.8% |
| Financial charges | 65/66B | €5,469 | €8,507 | +€3,038 | +55.6% |
| Recurring financial charges | 65 | €5,469 | €8,507 | +€3,038 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €138,308 | €91,948 | -€46,360 | -33.5% |
| Income taxes | 67/77 | €40,647 | €26,735 | -€13,913 | -34.2% |
| Profit (loss) for the period | 9904 | €97,661 | €65,214 | -€32,447 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,661 | €65,214 | -€32,447 | -33.2% |
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 27 October 2026 via checked.be.