BACAR: 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.
BACAR
Largest movements
- Deferred charges and accrued income +€14,000
up €14,000 (+16.3%), from €85,980 to €99,980
- Reserves +€8,014
up €8,014 (+2.1%), from €383,134 to €391,148
of which Distributable reserves: +€8,014
- Gross operating margin +€785
up €785 (+41.8%), from -€1,879 to -€1,094
- Financial income -€200
down €200 (-1.4%), from €14,200 to €14,000
- Taxes +€197
up €197 (+5.0%), from €3,906 to €4,103
- Other operating charges +€144
up €144 (+24.0%), from €599 to €743
- Financial charges -€38
down €38 (-45.6%), from €83 to €45
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 | €444,046 | €457,614 | +€13,568 | +3.1% |
| Current assets | 29/58 | €444,046 | €457,614 | +€13,568 | +3.1% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,038 | €7,531 | -€507 | -6.3% |
| Other amounts receivable | 41 | €8,038 | €7,531 | -€507 | -6.3% |
| Cash at bank and in hand | 54/58 | €28 | €103 | +€75 | +269.5% |
| Deferred charges and accrued income | 490/1 | €85,980 | €99,980 | +€14,000 | +16.3% |
| Total equity and liabilities | 10/49 | €444,046 | €457,614 | +€13,568 | +3.1% |
| Equity | 10/15 | €431,022 | €439,036 | +€8,014 | +1.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €383,134 | €391,148 | +€8,014 | +2.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €381,134 | €389,148 | +€8,014 | +2.1% |
| Profit (loss) carried forward | 14 | €27,888 | €27,888 | = | 0.0% |
| Amounts payable | 17/49 | €13,024 | €18,578 | +€5,554 | +42.6% |
| Amounts payable within one year | 42/48 | €13,024 | €18,578 | +€5,554 | +42.6% |
| Trade debts | 44 | €1,879 | €2,973 | +€1,094 | +58.2% |
| Suppliers | 440/4 | €1,879 | €2,973 | +€1,094 | +58.2% |
| Taxes, remuneration and social security | 45 | €3,906 | €4,103 | +€197 | +5.0% |
| Taxes | 450/3 | €3,906 | €4,103 | +€197 | +5.0% |
| Other amounts payable | 47/48 | €7,239 | €11,501 | +€4,262 | +58.9% |
| Other operating charges | 640/8 | €599 | €743 | +€144 | +24.0% |
| Gross operating margin | 9900 | -€1,879 | -€1,094 | +€785 | +41.8% |
| Operating profit (loss) | 9901 | -€2,478 | -€1,838 | +€641 | +25.9% |
| Financial income | 75/76B | €14,200 | €14,000 | -€200 | -1.4% |
| Recurring financial income | 75 | €14,200 | €14,000 | -€200 | -1.4% |
| Financial charges | 65/66B | €83 | €45 | -€38 | -45.6% |
| Recurring financial charges | 65 | €83 | €45 | -€38 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €11,639 | €12,117 | +€478 | +4.1% |
| Income taxes | 67/77 | €3,906 | €4,103 | +€197 | +5.0% |
| Profit (loss) for the period | 9904 | €7,733 | €8,014 | +€281 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,733 | €8,014 | +€281 | +3.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.