BACCHUS: 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.
BACCHUS
Largest movements
- Receivables within one year +€32,842
up €32,842 (+19.5%), from €168,245 to €201,087
of which Other amounts receivable: +€32,946
- Cash +€6,532
up €6,532 (+68.4%), from €9,547 to €16,079
mainly Net result for the year (+€35,398) and Tax, wage and social debts (+€12,455)
- Stocks and contracts -€6,293
down €6,293 (-25.4%), from €24,731 to €18,438
- Profit (loss) carried forward +€35,398
up €35,398 (+52.4%), from €67,593 to €102,991
- Debts after one year -€14,916
down €14,916 (-28.9%), from €51,556 to €36,640
- Tax, wage and social debts +€12,455
up €12,455 (+146%), from €8,532 to €20,987
- Gross operating margin +€36,626
up €36,626 (+248%), from €14,782 to €51,408
- Taxes +€11,712
up €11,712 (+625%), from €1,873 to €13,585
- Financial charges -€628
down €628 (-21.5%), from €2,918 to €2,290
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 | €267,282 | €297,446 | +€30,164 | +11.3% |
| Fixed assets | 21/28 | €970 | €970 | = | 0.0% |
| Financial fixed assets | 28 | €970 | €970 | = | 0.0% |
| Current assets | 29/58 | €266,312 | €296,476 | +€30,164 | +11.3% |
| Amounts receivable after more than one year | 29 | €62,647 | €60,547 | -€2,100 | -3.4% |
| Other amounts receivable | 291 | €62,647 | €60,547 | -€2,100 | -3.4% |
| Stocks and contracts in progress | 3 | €24,731 | €18,438 | -€6,293 | -25.4% |
| Stocks | 30/36 | €24,731 | €18,438 | -€6,293 | -25.4% |
| Amounts receivable within one year | 40/41 | €168,245 | €201,087 | +€32,842 | +19.5% |
| Trade receivables | 40 | €29,531 | €29,427 | -€104 | -0.4% |
| Other amounts receivable | 41 | €138,714 | €171,660 | +€32,946 | +23.8% |
| Cash at bank and in hand | 54/58 | €9,547 | €16,079 | +€6,532 | +68.4% |
| Deferred charges and accrued income | 490/1 | €1,142 | €325 | -€817 | -71.5% |
| Total equity and liabilities | 10/49 | €267,282 | €297,446 | +€30,164 | +11.3% |
| Equity | 10/15 | €139,093 | €174,491 | +€35,398 | +25.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,593 | €102,991 | +€35,398 | +52.4% |
| Amounts payable | 17/49 | €128,189 | €122,955 | -€5,234 | -4.1% |
| Amounts payable after more than one year | 17 | €51,556 | €36,640 | -€14,916 | -28.9% |
| Financial debts | 170/4 | €51,556 | €36,640 | -€14,916 | -28.9% |
| Amounts payable within one year | 42/48 | €75,803 | €85,484 | +€9,681 | +12.8% |
| Trade debts | 44 | €29,271 | €26,497 | -€2,774 | -9.5% |
| Suppliers | 440/4 | €29,271 | €26,497 | -€2,774 | -9.5% |
| Taxes, remuneration and social security | 45 | €8,532 | €20,987 | +€12,455 | +146% |
| Taxes | 450/3 | €8,532 | €20,987 | +€12,455 | +146% |
| Other amounts payable | 47/48 | €38,000 | €38,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €830 | €831 | +€1 | +0.1% |
| Other operating charges | 640/8 | €1,002 | €841 | -€161 | -16.1% |
| Gross operating margin | 9900 | €14,782 | €51,408 | +€36,626 | +248% |
| Operating profit (loss) | 9901 | €13,780 | €50,567 | +€36,787 | +267% |
| Financial income | 75/76B | €706 | €706 | = | 0.0% |
| Recurring financial income | 75 | €706 | €706 | = | 0.0% |
| Financial charges | 65/66B | €2,918 | €2,290 | -€628 | -21.5% |
| Recurring financial charges | 65 | €2,918 | €2,290 | -€628 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €11,568 | €48,983 | +€37,415 | +323% |
| Income taxes | 67/77 | €1,873 | €13,585 | +€11,712 | +625% |
| Profit (loss) for the period | 9904 | €9,695 | €35,398 | +€25,703 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €9,695 | €35,398 | +€25,703 | +265% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.