Baars Bouwonderneming: what changed
Two fiscal 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.
Baars Bouwonderneming
Largest movements
- Tangible fixed assets -€6,100
down €6,100 (-33.2%), from €18,367 to €12,267
- Cash -€4,551
down €4,551 (-18.9%), from €24,094 to €19,543
mainly Tax, wage and social debts (-€10,266) and Trade debts (-€2,010)
- Receivables within one year -€1,745
down €1,745 (-13.5%), from €12,933 to €11,189
of which Other amounts receivable: -€5,530
- Tax, wage and social debts -€10,266
down €10,266 (-56.2%), from €18,252 to €7,986
- Trade debts -€2,010
down €2,010 (-95.1%), from €2,114 to €104
- Gross operating margin +€17,638
up €17,638, from -€10,163 to €7,475
- Write-downs +€6,311
up €6,311, from -€6,311 to €0
- Other operating charges -€6,066
down €6,066 (-85.1%), from €7,130 to €1,063
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.
Cash bridge derived
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 | €55,619 | €43,128 | -€12,491 | -22.5% |
| Fixed assets | 21/28 | €18,367 | €12,267 | -€6,100 | -33.2% |
| Tangible fixed assets | 22/27 | €18,367 | €12,267 | -€6,100 | -33.2% |
| Furniture and vehicles | 24 | €18,367 | €12,267 | -€6,100 | -33.2% |
| Current assets | 29/58 | €37,252 | €30,861 | -€6,391 | -17.2% |
| Amounts receivable within one year | 40/41 | €12,933 | €11,189 | -€1,745 | -13.5% |
| Trade receivables | 40 | €6,543 | €10,328 | +€3,786 | +57.9% |
| Other amounts receivable | 41 | €6,391 | €860 | -€5,530 | -86.5% |
| Cash at bank and in hand | 54/58 | €24,094 | €19,543 | -€4,551 | -18.9% |
| Deferred charges and accrued income | 490/1 | €225 | €130 | -€95 | -42.3% |
| Total equity and liabilities | 10/49 | €55,619 | €43,128 | -€12,491 | -22.5% |
| Equity | 10/15 | €32,572 | €32,778 | +€207 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €27,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €572 | €778 | +€207 | +36.1% |
| Amounts payable | 17/49 | €23,047 | €10,350 | -€12,697 | -55.1% |
| Amounts payable within one year | 42/48 | €23,047 | €10,350 | -€12,697 | -55.1% |
| Trade debts | 44 | €2,114 | €104 | -€2,010 | -95.1% |
| Suppliers | 440/4 | €2,114 | €104 | -€2,010 | -95.1% |
| Taxes, remuneration and social security | 45 | €18,252 | €7,986 | -€10,266 | -56.2% |
| Taxes | 450/3 | €18,252 | €7,986 | -€10,266 | -56.2% |
| Other amounts payable | 47/48 | €2,681 | €2,260 | -€422 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,100 | €6,100 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,311 | €0 | +€6,311 | |
| Other operating charges | 640/8 | €7,130 | €1,063 | -€6,066 | -85.1% |
| Gross operating margin | 9900 | -€10,163 | €7,475 | +€17,638 | |
| Operating profit (loss) | 9901 | -€17,082 | €311 | +€17,393 | |
| Financial income | 75/76B | €1 | €26 | +€25 | +2095.8% |
| Recurring financial income | 75 | €1 | €26 | +€25 | +2095.8% |
| Financial charges | 65/66B | €205 | €131 | -€74 | -36.1% |
| Recurring financial charges | 65 | €205 | €131 | -€74 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,286 | €207 | +€17,493 | |
| Profit (loss) for the period | 9904 | -€17,286 | €207 | +€17,493 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,286 | €207 | +€17,493 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.