BACBEE: 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.
BACBEE
Largest movements
- Receivables within one year +€16,397
up €16,397 (+285.1%), from €5,751 to €22,148
of which Trade receivables: +€12,587
- Cash +€8,808
up €8,808 (+20.7%), from €42,523 to €51,332
mainly Trade debts (+€14,297) and Net result for the year (+€9,597)
- Trade debts +€14,297
up €14,297 (+479.1%), from €2,984 to €17,281
- Reserves +€9,597
up €9,597 (+28.8%), from €33,320 to €42,917
- Tax, wage and social debts +€1,311
up €1,311 (+13.8%), from €9,470 to €10,781
- Gross operating margin -€29,559
down €29,559 (-70.3%), from €42,077 to €12,518
- Taxes -€5,879
down €5,879 (-70.6%), from €8,330 to €2,451
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 | €48,274 | €73,479 | +€25,205 | +52.2% |
| Current assets | 29/58 | €48,274 | €73,479 | +€25,205 | +52.2% |
| Amounts receivable within one year | 40/41 | €5,751 | €22,148 | +€16,397 | +285.1% |
| Trade receivables | 40 | €5,751 | €18,338 | +€12,587 | +218.9% |
| Other amounts receivable | 41 | - | €3,810 | +€3,810 | |
| Cash at bank and in hand | 54/58 | €42,523 | €51,332 | +€8,808 | +20.7% |
| Total equity and liabilities | 10/49 | €48,274 | €73,479 | +€25,205 | +52.2% |
| Equity | 10/15 | €35,820 | €45,417 | +€9,597 | +26.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,320 | €42,917 | +€9,597 | +28.8% |
| Distributable reserves | 133 | €33,320 | €42,917 | +€9,597 | +28.8% |
| Amounts payable | 17/49 | €12,454 | €28,062 | +€15,608 | +125.3% |
| Amounts payable within one year | 42/48 | €12,454 | €28,062 | +€15,608 | +125.3% |
| Trade debts | 44 | €2,984 | €17,281 | +€14,297 | +479.1% |
| Suppliers | 440/4 | €2,984 | €17,281 | +€14,297 | +479.1% |
| Taxes, remuneration and social security | 45 | €9,470 | €10,781 | +€1,311 | +13.8% |
| Taxes | 450/3 | €9,470 | €10,781 | +€1,311 | +13.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €42,077 | €12,518 | -€29,559 | -70.3% |
| Operating profit (loss) | 9901 | €41,690 | €12,118 | -€29,572 | -70.9% |
| Financial charges | 65/66B | €39 | €70 | +€31 | +78.5% |
| Recurring financial charges | 65 | €39 | €70 | +€31 | +78.5% |
| Profit (loss) for the period before taxes | 9903 | €41,650 | €12,048 | -€29,602 | -71.1% |
| Income taxes | 67/77 | €8,330 | €2,451 | -€5,879 | -70.6% |
| Profit (loss) for the period | 9904 | €33,320 | €9,597 | -€23,723 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,320 | €9,597 | -€23,723 | -71.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.