BACCARA: 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.
BACCARA
Largest movements
- Cash -€27
down €27 (-3.4%), from €808 to €781
mainly Net result for the year (-€27)
- Profit (loss) carried forward -€27
down €27 (-0.1%), from -€26,772 to -€26,799
- Gross operating margin +€5,170
no longer reported in 2025 (was -€5,170)
- Taxes -€1,999
no longer reported in 2025 (was €1,999)
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.
Derived cash bridge
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 | €808 | €781 | -€27 | -3.4% |
| Current assets | 29/58 | €808 | €781 | -€27 | -3.4% |
| Cash at bank and in hand | 54/58 | €808 | €781 | -€27 | -3.4% |
| Total equity and liabilities | 10/49 | €808 | €781 | -€27 | -3.4% |
| Equity | 10/15 | -€6,321 | -€6,348 | -€27 | -0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,772 | -€26,799 | -€27 | -0.1% |
| Amounts payable | 17/49 | €7,129 | €7,129 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €7,129 | €7,129 | = | 0.0% |
| Trade debts | 44 | €5,130 | €5,130 | = | 0.0% |
| Suppliers | 440/4 | €5,130 | €5,130 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,999 | €1,999 | = | 0.0% |
| Taxes | 450/3 | €1,999 | €1,999 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€5,170 | - | +€5,170 | |
| Operating profit (loss) | 9901 | -€5,170 | - | +€5,170 | |
| Financial charges | 65/66B | €27 | €27 | +€0 | +0.6% |
| Recurring financial charges | 65 | €27 | €27 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,197 | -€27 | +€5,169 | +99.5% |
| Income taxes | 67/77 | €1,999 | - | -€1,999 | |
| Profit (loss) for the period | 9904 | -€7,195 | -€27 | +€7,168 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,195 | -€27 | +€7,168 | +99.6% |
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 30 October 2026 via checked.be.