BACAP: 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.
BACAP
Largest movements
- Current investments -€659,193
down €659,193 (-100.0%), from €659,194 to €1
- Other debts -€500,111
no longer reported in 2025 (was €500,111)
- Financial charges +€264,723
up €264,723 (+3,651%), from €7,251 to €271,973
- Financial income +€205,986
up €205,986 (+2,964%), from €6,949 to €212,935
- Gross operating margin -€22,432
down €22,432 (-103%), from -€21,712 to -€44,143
From the 30-06-2024 result to the 30-06-2025 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 30-06-2024 and 30-06-2025 balance sheets and the 30-06-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2024 | 30-06-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,631,179 | €34,063,129 | -€568,050 | -1.6% |
| Fixed assets | 21/28 | €32,386,530 | €32,386,530 | = | 0.0% |
| Financial fixed assets | 28 | €32,386,530 | €32,386,530 | = | 0.0% |
| Current assets | 29/58 | €2,244,649 | €1,676,599 | -€568,050 | -25.3% |
| Amounts receivable within one year | 40/41 | €1,536,309 | €1,554,021 | +€17,711 | +1.2% |
| Other amounts receivable | 41 | €1,536,309 | €1,554,021 | +€17,711 | +1.2% |
| Current investments | 50/53 | €659,194 | €1 | -€659,193 | -100.0% |
| Cash at bank and in hand | 54/58 | €48,238 | €121,670 | +€73,432 | +152% |
| Deferred charges and accrued income | 490/1 | €908 | €908 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,631,179 | €34,063,129 | -€568,050 | -1.6% |
| Equity | 10/15 | €34,107,554 | €34,003,972 | -€103,582 | -0.3% |
| Contributions | 10/11 | €868,550 | €868,550 | = | 0.0% |
| Capital | 10 | €868,550 | €868,550 | = | 0.0% |
| Issued capital | 100 | €868,550 | €868,550 | = | 0.0% |
| Reserves | 13 | €1,864,620 | €1,864,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248,470 | €248,470 | = | 0.0% |
| Legal reserve | 130 | €248,470 | €248,470 | = | 0.0% |
| Distributable reserves | 133 | €1,616,150 | €1,616,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,374,384 | €31,270,802 | -€103,582 | -0.3% |
| Amounts payable | 17/49 | €523,625 | €59,157 | -€464,468 | -88.7% |
| Amounts payable within one year | 42/48 | €523,625 | €15,157 | -€508,468 | -97.1% |
| Trade debts | 44 | €12,585 | €4,228 | -€8,357 | -66.4% |
| Suppliers | 440/4 | €12,585 | €4,228 | -€8,357 | -66.4% |
| Taxes, remuneration and social security | 45 | €10,929 | €10,929 | = | 0.0% |
| Taxes | 450/3 | €10,929 | €10,929 | = | 0.0% |
| Other amounts payable | 47/48 | €500,111 | - | -€500,111 | |
| Accrued charges and deferred income | 492/3 | - | €44,000 | +€44,000 | |
| Other operating charges | 640/8 | €2 | €400 | +€398 | +19,883% |
| Gross operating margin | 9900 | -€21,712 | -€44,143 | -€22,432 | -103% |
| Operating profit (loss) | 9901 | -€21,714 | -€44,543 | -€22,829 | -105% |
| Financial income | 75/76B | €6,949 | €212,935 | +€205,986 | +2,964% |
| Recurring financial income | 75 | €6,949 | €212,935 | +€205,986 | +2,964% |
| Financial charges | 65/66B | €7,251 | €271,973 | +€264,723 | +3,651% |
| Recurring financial charges | 65 | €7,251 | €271,973 | +€264,723 | +3,651% |
| Profit (loss) for the period before taxes | 9903 | -€22,015 | -€103,582 | -€81,566 | -370% |
| Profit (loss) for the period | 9904 | -€22,015 | -€103,582 | -€81,566 | -370% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,015 | -€103,582 | -€81,566 | -370% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.