BACCATA: 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.
BACCATA
Largest movements
- Cash -€110,234
down €110,234 (-69.9%), from €157,695 to €47,461
mainly Contributions, distributions and other (-€130,000) and Receivables within one year (-€27,157)
- Receivables within one year +€27,157
up €27,157 (+33506.4%), from €81 to €27,238
of which Trade receivables: +€25,738
- Current investments +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Profit (loss) carried forward -€73,102
down €73,102 (-52.8%), from €138,393 to €65,290
- Tax, wage and social debts -€13,105
down €13,105 (-38.4%), from €34,167 to €21,062
- Trade debts +€10,410
up €10,410 (+159911.1%), from €7 to €10,417
- Gross operating margin -€6,030
down €6,030 (-7.4%), from €81,341 to €75,311
- Other operating charges +€2,516
up €2,516 (+2132.2%), from €118 to €2,634
- Financial income +€2,476
up €2,476, from €0 to €2,476
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 | €179,098 | €102,036 | -€77,062 | -43.0% |
| Fixed assets | 21/28 | €4,660 | €4,629 | -€31 | -0.7% |
| Tangible fixed assets | 22/27 | €4,660 | €4,629 | -€31 | -0.7% |
| Plant, machinery and equipment | 23 | €904 | €1,557 | +€654 | +72.4% |
| Furniture and vehicles | 24 | €3,756 | €3,071 | -€685 | -18.2% |
| Current assets | 29/58 | €174,439 | €97,407 | -€77,032 | -44.2% |
| Stocks and contracts in progress | 3 | €425 | €1,276 | +€850 | +199.9% |
| Stocks | 30/36 | €425 | €1,276 | +€850 | +199.9% |
| Amounts receivable within one year | 40/41 | €81 | €27,238 | +€27,157 | +33506.4% |
| Trade receivables | 40 | €0 | €25,738 | +€25,738 | |
| Other amounts receivable | 41 | €81 | €1,500 | +€1,419 | +1750.7% |
| Current investments | 50/53 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €157,695 | €47,461 | -€110,234 | -69.9% |
| Deferred charges and accrued income | 490/1 | €1,238 | €1,433 | +€195 | +15.8% |
| Total equity and liabilities | 10/49 | €179,098 | €102,036 | -€77,062 | -43.0% |
| Equity | 10/15 | €143,393 | €70,290 | -€73,102 | -51.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,393 | €65,290 | -€73,102 | -52.8% |
| Amounts payable | 17/49 | €35,706 | €31,746 | -€3,960 | -11.1% |
| Amounts payable within one year | 42/48 | €35,706 | €31,746 | -€3,960 | -11.1% |
| Trade debts | 44 | €7 | €10,417 | +€10,410 | +159911.1% |
| Suppliers | 440/4 | €7 | €10,417 | +€10,410 | +159911.1% |
| Taxes, remuneration and social security | 45 | €34,167 | €21,062 | -€13,105 | -38.4% |
| Taxes | 450/3 | €34,167 | €21,062 | -€13,105 | -38.4% |
| Other amounts payable | 47/48 | €1,533 | €267 | -€1,265 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,634 | +€326 | +24.9% |
| Other operating charges | 640/8 | €118 | €2,634 | +€2,516 | +2132.2% |
| Gross operating margin | 9900 | €81,341 | €75,311 | -€6,030 | -7.4% |
| Operating profit (loss) | 9901 | €79,915 | €71,043 | -€8,872 | -11.1% |
| Financial income | 75/76B | €0 | €2,476 | +€2,476 | |
| Recurring financial income | 75 | €0 | €2,476 | +€2,476 | |
| Financial charges | 65/66B | €204 | €624 | +€420 | +205.4% |
| Recurring financial charges | 65 | €204 | €624 | +€420 | +205.4% |
| Profit (loss) for the period before taxes | 9903 | €79,711 | €72,896 | -€6,815 | -8.5% |
| Income taxes | 67/77 | €16,431 | €15,998 | -€433 | -2.6% |
| Profit (loss) for the period | 9904 | €63,280 | €56,898 | -€6,382 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,280 | €56,898 | -€6,382 | -10.1% |
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.