BA4YOU: 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.
BA4YOU
Largest movements
- Intangible fixed assets -€11,429
down €11,429 (-40.0%), from €28,571 to €17,143
- Tangible fixed assets -€9,740
down €9,740 (-4.0%), from €241,480 to €231,740
of which Land and buildings: -€9,341
- Cash -€5,166
down €5,166 (-68.4%), from €7,548 to €2,383
mainly Net result for the year (-€13,265) and Debts after one year (-€9,447)
- Profit (loss) carried forward -€13,265
down €13,265 (-68.3%), from -€19,431 to -€32,696
- Debts after one year -€9,447
down €9,447 (-5.4%), from €176,122 to €166,675
of which Financial debts: -€9,922
- Other debts -€4,330
down €4,330 (-4.3%), from €100,844 to €96,514
- Gross operating margin -€10,310
down €10,310 (-46.6%), from €22,135 to €11,825
- Financial charges -€1,417
down €1,417 (-31.3%), from €4,522 to €3,105
- Other operating charges +€273
up €273 (+50.2%), from €544 to €817
- Depreciation -€234
down €234 (-1.1%), from €21,402 to €21,168
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 | €280,733 | €254,542 | -€26,191 | -9.3% |
| Fixed assets | 21/28 | €270,052 | €248,883 | -€21,168 | -7.8% |
| Intangible fixed assets | 21 | €28,571 | €17,143 | -€11,429 | -40.0% |
| Tangible fixed assets | 22/27 | €241,480 | €231,740 | -€9,740 | -4.0% |
| Land and buildings | 22 | €241,081 | €231,740 | -€9,341 | -3.9% |
| Furniture and vehicles | 24 | €399 | - | -€399 | |
| Current assets | 29/58 | €10,681 | €5,659 | -€5,022 | -47.0% |
| Amounts receivable within one year | 40/41 | €3,133 | €3,276 | +€143 | +4.6% |
| Trade receivables | 40 | €2,258 | €1,641 | -€617 | -27.3% |
| Other amounts receivable | 41 | €875 | €1,635 | +€760 | +86.9% |
| Cash at bank and in hand | 54/58 | €7,548 | €2,383 | -€5,166 | -68.4% |
| Total equity and liabilities | 10/49 | €280,733 | €254,542 | -€26,191 | -9.3% |
| Equity | 10/15 | €1,029 | -€12,236 | -€13,265 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,431 | -€32,696 | -€13,265 | -68.3% |
| Amounts payable | 17/49 | €279,704 | €266,778 | -€12,926 | -4.6% |
| Amounts payable after more than one year | 17 | €176,122 | €166,675 | -€9,447 | -5.4% |
| Financial debts | 170/4 | €173,102 | €163,180 | -€9,922 | -5.7% |
| Other amounts payable | 178/9 | €3,020 | €3,495 | +€475 | +15.7% |
| Amounts payable within one year | 42/48 | €103,582 | €100,103 | -€3,478 | -3.4% |
| Trade debts | 44 | €2,738 | €3,277 | +€539 | +19.7% |
| Suppliers | 440/4 | €2,738 | €3,277 | +€539 | +19.7% |
| Taxes, remuneration and social security | 45 | - | €313 | +€313 | |
| Taxes | 450/3 | - | €313 | +€313 | |
| Other amounts payable | 47/48 | €100,844 | €96,514 | -€4,330 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,402 | €21,168 | -€234 | -1.1% |
| Other operating charges | 640/8 | €544 | €817 | +€273 | +50.2% |
| Gross operating margin | 9900 | €22,135 | €11,825 | -€10,310 | -46.6% |
| Operating profit (loss) | 9901 | €189 | -€10,160 | -€10,349 | |
| Financial charges | 65/66B | €4,522 | €3,105 | -€1,417 | -31.3% |
| Recurring financial charges | 65 | €4,522 | €3,105 | -€1,417 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,332 | -€13,265 | -€8,933 | -206% |
| Profit (loss) for the period | 9904 | -€4,332 | -€13,265 | -€8,933 | -206% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,332 | -€13,265 | -€8,933 | -206% |
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 16 October 2026 via checked.be.