BAC YANN 2006: what changed
BAC YANN 2006
Largest movements
- Tangible fixed assets -€130,616
down €130,616 (-3.6%), from €3.6m to €3.5m
of which Land and buildings: -€145,584
- Cash +€54,190
up €54,190 (+95.5%), from €56,759 to €110,949
mainly Depreciation (+€145,991) and Net result for the year (+€135,262)
- Deferred charges and accrued income -€53,448
down €53,448 (-91.7%), from €58,290 to €4,842
- Debts after one year -€149,132
down €149,132 (-6.4%), from €2.3m to €2.2m
of which Financial debts: -€180,269
- Reserves +€98,186
up €98,186 (+20.2%), from €486,924 to €585,110
of which Distributable reserves: +€98,186
- Trade debts -€59,877
down €59,877 (-85.8%), from €69,826 to €9,949
- Current portion of long-term debt -€51,809
down €51,809 (-20.8%), from €248,966 to €197,157
- Gross operating margin +€172,680
up €172,680 (+106%), from €163,641 to €336,321
- Taxes -€17,263
down €17,263 (-62.8%), from €27,505 to €10,242
- Financial charges +€10,996
up €10,996 (+32.5%), from €33,830 to €44,826
- Depreciation +€6,609
up €6,609 (+4.7%), from €139,382 to €145,991
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 | €3,712,650 | €3,600,534 | -€112,116 | -3.0% |
| Fixed assets | 21/28 | €3,597,601 | €3,466,985 | -€130,616 | -3.6% |
| Tangible fixed assets | 22/27 | €3,597,601 | €3,466,985 | -€130,616 | -3.6% |
| Land and buildings | 22 | €3,597,601 | €3,452,017 | -€145,584 | -4.0% |
| Plant, machinery and equipment | 23 | - | €14,968 | +€14,968 | |
| Current assets | 29/58 | €115,049 | €133,549 | +€18,500 | +16.1% |
| Amounts receivable within one year | 40/41 | - | €17,758 | +€17,758 | |
| Other amounts receivable | 41 | - | €17,758 | +€17,758 | |
| Cash at bank and in hand | 54/58 | €56,759 | €110,949 | +€54,190 | +95.5% |
| Deferred charges and accrued income | 490/1 | €58,290 | €4,842 | -€53,448 | -91.7% |
| Total equity and liabilities | 10/49 | €3,712,650 | €3,600,534 | -€112,116 | -3.0% |
| Equity | 10/15 | €511,848 | €647,110 | +€135,262 | +26.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €486,924 | €585,110 | +€98,186 | +20.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €480,724 | €578,910 | +€98,186 | +20.4% |
| Profit (loss) carried forward | 14 | -€37,076 | - | +€37,076 | |
| Amounts payable | 17/49 | €3,200,802 | €2,953,424 | -€247,378 | -7.7% |
| Amounts payable after more than one year | 17 | €2,346,937 | €2,197,805 | -€149,132 | -6.4% |
| Financial debts | 170/4 | €1,263,155 | €1,082,886 | -€180,269 | -14.3% |
| Other amounts payable | 178/9 | €1,083,782 | €1,114,919 | +€31,137 | +2.9% |
| Amounts payable within one year | 42/48 | €853,865 | €755,619 | -€98,246 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €248,966 | €197,157 | -€51,809 | -20.8% |
| Trade debts | 44 | €69,826 | €9,949 | -€59,877 | -85.8% |
| Suppliers | 440/4 | €69,826 | €9,949 | -€59,877 | -85.8% |
| Other amounts payable | 47/48 | €535,073 | €548,513 | +€13,440 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,382 | €145,991 | +€6,609 | +4.7% |
| Gross operating margin | 9900 | €163,641 | €336,321 | +€172,680 | +106% |
| Operating profit (loss) | 9901 | €24,259 | €190,330 | +€166,071 | +685% |
| Financial charges | 65/66B | €33,830 | €44,826 | +€10,996 | +32.5% |
| Recurring financial charges | 65 | €33,830 | €44,826 | +€10,996 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,571 | €145,504 | +€155,075 | |
| Income taxes | 67/77 | €27,505 | €10,242 | -€17,263 | -62.8% |
| Profit (loss) for the period | 9904 | -€37,076 | €135,262 | +€172,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,076 | €135,262 | +€172,338 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.