BACARI: 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.
BACARI
Largest movements
- Cash -€7,690
down €7,690 (-83.5%), from €9,207 to €1,517
mainly Net result for the year (-€10,479) and Other debts (-€7,000)
- Tangible fixed assets -€7,328
down €7,328 (-44.1%), from €16,619 to €9,291
of which Plant, machinery and equipment: -€6,893
- Receivables within one year -€6,940
down €6,940 (-55.5%), from €12,512 to €5,572
of which Trade receivables: -€3,709
- Deferred charges and accrued income -€908
down €908 (-73.3%), from €1,240 to €332
- Profit (loss) carried forward -€10,479
new in 2025: -€10,479
- Other debts -€7,000
no longer reported in 2025 (was €7,000)
- Tax, wage and social debts -€5,807
down €5,807 (-59.9%), from €9,699 to €3,892
of which Taxes: -€5,644
- Trade debts +€419
up €419 (+11.4%), from €3,674 to €4,093
- Gross operating margin -€41,658
down €41,658, from €37,457 to -€4,201
- Staff costs -€6,405
down €6,405 (-99.6%), from €6,427 to €23
- Taxes -€3,099
no longer reported in 2025 (was €3,099)
- Depreciation -€2,568
down €2,568 (-35.6%), from €7,218 to €4,650
- Financial charges -€731
down €731 (-68.6%), from €1,066 to €335
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,578 | €16,712 | -€22,866 | -57.8% |
| Fixed assets | 21/28 | €16,619 | €9,291 | -€7,328 | -44.1% |
| Tangible fixed assets | 22/27 | €16,619 | €9,291 | -€7,328 | -44.1% |
| Plant, machinery and equipment | 23 | €16,062 | €9,169 | -€6,893 | -42.9% |
| Furniture and vehicles | 24 | €557 | €122 | -€436 | -78.1% |
| Current assets | 29/58 | €22,959 | €7,421 | -€15,538 | -67.7% |
| Amounts receivable within one year | 40/41 | €12,512 | €5,572 | -€6,940 | -55.5% |
| Trade receivables | 40 | €4,588 | €880 | -€3,709 | -80.8% |
| Other amounts receivable | 41 | €7,924 | €4,693 | -€3,231 | -40.8% |
| Cash at bank and in hand | 54/58 | €9,207 | €1,517 | -€7,690 | -83.5% |
| Deferred charges and accrued income | 490/1 | €1,240 | €332 | -€908 | -73.3% |
| Total equity and liabilities | 10/49 | €39,578 | €16,712 | -€22,866 | -57.8% |
| Equity | 10/15 | €19,206 | €8,727 | -€10,479 | -54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €606 | €606 | = | 0.0% |
| Distributable reserves | 133 | €606 | €606 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,479 | -€10,479 | |
| Amounts payable | 17/49 | €20,372 | €7,985 | -€12,388 | -60.8% |
| Amounts payable within one year | 42/48 | €20,372 | €7,985 | -€12,388 | -60.8% |
| Trade debts | 44 | €3,674 | €4,093 | +€419 | +11.4% |
| Suppliers | 440/4 | €3,674 | €4,093 | +€419 | +11.4% |
| Taxes, remuneration and social security | 45 | €9,699 | €3,892 | -€5,807 | -59.9% |
| Taxes | 450/3 | €9,131 | €3,487 | -€5,644 | -61.8% |
| Remuneration and social security | 454/9 | €568 | €405 | -€163 | -28.7% |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Non-recurring operating income | 76A | - | €184 | +€184 | |
| Remuneration, social security and pensions | 62 | €6,427 | €23 | -€6,405 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,218 | €4,650 | -€2,568 | -35.6% |
| Other operating charges | 640/8 | €617 | €306 | -€311 | -50.4% |
| Non-recurring operating charges | 66A | - | €1,118 | +€1,118 | |
| Gross operating margin | 9900 | €37,457 | -€4,201 | -€41,658 | |
| Operating profit (loss) | 9901 | €23,194 | -€10,298 | -€33,491 | |
| Financial income | 75/76B | €7 | €153 | +€146 | +2017.1% |
| Recurring financial income | 75 | €7 | €153 | +€146 | +2017.1% |
| Financial charges | 65/66B | €1,066 | €335 | -€731 | -68.6% |
| Recurring financial charges | 65 | €1,066 | €335 | -€731 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €22,135 | -€10,479 | -€32,614 | |
| Income taxes | 67/77 | €3,099 | - | -€3,099 | |
| Profit (loss) for the period | 9904 | €19,036 | -€10,479 | -€29,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,036 | -€10,479 | -€29,515 |
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 1 October 2026 via checked.be.