BACANA: what changed
BACANA
Largest movements
- Cash +€12,048
up €12,048 (+420%), from €2,868 to €14,916
mainly Net result for the year (+€10,099) and Receivables within one year (+€5,661)
- Receivables within one year -€5,661
down €5,661 (-27.7%), from €20,406 to €14,745
of which Other amounts receivable: -€3,319
- Tangible fixed assets -€1,019
down €1,019 (-22.4%), from €4,547 to €3,529
of which Other tangible fixed assets: -€746
- Reserves +€7,944
up €7,944 (+55.7%), from €14,249 to €22,193
- Other debts -€4,125
down €4,125 (-65.7%), from €6,280 to €2,155
- Advances received +€842
new in 2025: €842
- Tax, wage and social debts +€639
up €639 (+208%), from €307 to €946
- Gross operating margin +€4,690
up €4,690 (+38.6%), from €12,151 to €16,841
- Taxes +€1,639
up €1,639 (+49.5%), from €3,307 to €4,946
- Depreciation -€436
down €436 (-30.0%), from €1,455 to €1,019
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 | €28,470 | €33,863 | +€5,393 | +18.9% |
| Fixed assets | 21/28 | €4,547 | €3,529 | -€1,019 | -22.4% |
| Tangible fixed assets | 22/27 | €4,547 | €3,529 | -€1,019 | -22.4% |
| Furniture and vehicles | 24 | €713 | €440 | -€273 | -38.3% |
| Other tangible fixed assets | 26 | €3,835 | €3,089 | -€746 | -19.4% |
| Current assets | 29/58 | €23,923 | €30,335 | +€6,412 | +26.8% |
| Amounts receivable within one year | 40/41 | €20,406 | €14,745 | -€5,661 | -27.7% |
| Trade receivables | 40 | €3,136 | €794 | -€2,342 | -74.7% |
| Other amounts receivable | 41 | €17,270 | €13,951 | -€3,319 | -19.2% |
| Cash at bank and in hand | 54/58 | €2,868 | €14,916 | +€12,048 | +420% |
| Deferred charges and accrued income | 490/1 | €649 | €673 | +€24 | +3.7% |
| Total equity and liabilities | 10/49 | €28,470 | €33,863 | +€5,393 | +18.9% |
| Equity | 10/15 | €20,682 | €28,626 | +€7,944 | +38.4% |
| Contributions | 10/11 | €6,433 | €6,433 | = | 0.0% |
| Reserves | 13 | €14,249 | €22,193 | +€7,944 | +55.7% |
| Distributable reserves | 133 | €14,249 | €22,193 | +€7,944 | +55.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,788 | €5,237 | -€2,551 | -32.8% |
| Amounts payable within one year | 42/48 | €7,788 | €5,237 | -€2,551 | -32.8% |
| Trade debts | 44 | €1,201 | €1,295 | +€94 | +7.8% |
| Suppliers | 440/4 | €1,201 | €1,295 | +€94 | +7.8% |
| Advances received on contracts in progress | 46 | - | €842 | +€842 | |
| Taxes, remuneration and social security | 45 | €307 | €946 | +€639 | +208% |
| Taxes | 450/3 | €307 | €946 | +€639 | +208% |
| Other amounts payable | 47/48 | €6,280 | €2,155 | -€4,125 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,455 | €1,019 | -€436 | -30.0% |
| Other operating charges | 640/8 | €698 | €598 | -€99 | -14.3% |
| Gross operating margin | 9900 | €12,151 | €16,841 | +€4,690 | +38.6% |
| Operating profit (loss) | 9901 | €9,999 | €15,225 | +€5,226 | +52.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €173 | €180 | +€7 | +4.1% |
| Recurring financial charges | 65 | €173 | €180 | +€7 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €9,826 | €15,045 | +€5,219 | +53.1% |
| Income taxes | 67/77 | €3,307 | €4,946 | +€1,639 | +49.5% |
| Profit (loss) for the period | 9904 | €6,519 | €10,099 | +€3,580 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,519 | €10,099 | +€3,580 | +54.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.