BACATI: 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.
BACATI
Largest movements
- Cash +€34,021
up €34,021 (+327.8%), from €10,380 to €44,400
mainly Net result for the year (+€51,389) and Investment in fixed assets (net) (+€18,750)
- Receivables within one year +€30,675
up €30,675 (+62.0%), from €49,495 to €80,170
of which Trade receivables: +€24,288
- Financial fixed assets -€18,750
down €18,750 (-98.4%), from €19,050 to €300
- Tangible fixed assets -€11,498
down €11,498 (-20.1%), from €57,333 to €45,835
of which Furniture and vehicles: -€6,634
- Profit (loss) carried forward +€32,138
no longer reported in 2025 (was -€32,138)
- Other debts -€24,660
no longer reported in 2025 (was €24,660)
- Reserves +€19,251
up €19,251 (+16.8%), from €114,907 to €134,158
- Tax, wage and social debts +€14,120
up €14,120 (+122.5%), from €11,526 to €25,646
- Accrued charges and deferred income -€3,115
down €3,115 (-26.4%), from €11,783 to €8,668
- Gross operating margin +€81,871
up €81,871 (+3758.5%), from €2,178 to €84,049
- Taxes +€13,691
up €13,691 (+114.6%), from €11,951 to €25,642
- Other operating charges -€4,242
down €4,242 (-68.6%), from €6,180 to €1,938
- Financial income -€1,128
down €1,128 (-12.2%), from €9,218 to €8,090
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 | €136,258 | €171,837 | +€35,579 | +26.1% |
| Fixed assets | 21/28 | €76,383 | €46,135 | -€30,248 | -39.6% |
| Tangible fixed assets | 22/27 | €57,333 | €45,835 | -€11,498 | -20.1% |
| Land and buildings | 22 | €25,432 | €21,008 | -€4,423 | -17.4% |
| Plant, machinery and equipment | 23 | €1,082 | €641 | -€441 | -40.7% |
| Furniture and vehicles | 24 | €30,819 | €24,185 | -€6,634 | -21.5% |
| Financial fixed assets | 28 | €19,050 | €300 | -€18,750 | -98.4% |
| Current assets | 29/58 | €59,875 | €125,702 | +€65,827 | +109.9% |
| Amounts receivable within one year | 40/41 | €49,495 | €80,170 | +€30,675 | +62.0% |
| Trade receivables | 40 | €49,444 | €73,732 | +€24,288 | +49.1% |
| Other amounts receivable | 41 | €51 | €6,439 | +€6,387 | +12458.1% |
| Cash at bank and in hand | 54/58 | €10,380 | €44,400 | +€34,021 | +327.8% |
| Deferred charges and accrued income | 490/1 | - | €1,132 | +€1,132 | |
| Total equity and liabilities | 10/49 | €136,258 | €171,837 | +€35,579 | +26.1% |
| Equity | 10/15 | €82,769 | €134,158 | +€51,389 | +62.1% |
| Reserves | 13 | €114,907 | €134,158 | +€19,251 | +16.8% |
| Distributable reserves | 133 | €114,907 | €134,158 | +€19,251 | +16.8% |
| Profit (loss) carried forward | 14 | -€32,138 | - | +€32,138 | |
| Amounts payable | 17/49 | €53,488 | €37,679 | -€15,810 | -29.6% |
| Amounts payable within one year | 42/48 | €41,705 | €29,011 | -€12,694 | -30.4% |
| Trade debts | 44 | €5,519 | €3,365 | -€2,154 | -39.0% |
| Suppliers | 440/4 | €5,519 | €3,365 | -€2,154 | -39.0% |
| Taxes, remuneration and social security | 45 | €11,526 | €25,646 | +€14,120 | +122.5% |
| Taxes | 450/3 | €11,526 | €25,646 | +€14,120 | +122.5% |
| Other amounts payable | 47/48 | €24,660 | - | -€24,660 | |
| Accrued charges and deferred income | 492/3 | €11,783 | €8,668 | -€3,115 | -26.4% |
| Non-recurring operating income | 76A | €4,569 | - | -€4,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,866 | €11,498 | -€368 | -3.1% |
| Other operating charges | 640/8 | €6,180 | €1,938 | -€4,242 | -68.6% |
| Gross operating margin | 9900 | €2,178 | €84,049 | +€81,871 | +3758.5% |
| Operating profit (loss) | 9901 | -€15,868 | €70,613 | +€86,481 | |
| Financial income | 75/76B | €9,218 | €8,090 | -€1,128 | -12.2% |
| Recurring financial income | 75 | €9,218 | €8,090 | -€1,128 | -12.2% |
| Financial charges | 65/66B | €1,423 | €1,672 | +€249 | +17.5% |
| Recurring financial charges | 65 | €1,423 | €1,672 | +€249 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,073 | €77,031 | +€85,103 | |
| Income taxes | 67/77 | €11,951 | €25,642 | +€13,691 | +114.6% |
| Profit (loss) for the period | 9904 | -€20,024 | €51,389 | +€71,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,024 | €51,389 | +€71,413 |
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 6 October 2026 via checked.be.