BacH: 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.
BacH
Largest movements
- Tangible fixed assets -€24,007
down €24,007 (-5.3%), from €451,315 to €427,307
of which Land and buildings: -€15,760
- Cash -€12,612
down €12,612 (-5.7%), from €222,303 to €209,691
mainly Net result for the year (-€23,883) and Other debts (-€6,099)
- Profit (loss) carried forward -€23,883
down €23,883 (-63.1%), from -€37,833 to -€61,716
- Gross operating margin -€12,098
down €12,098 (-58.9%), from €20,547 to €8,448
- Taxes +€2,051
new in 2023: €2,051
- Other operating charges -€1,317
down €1,317 (-25.3%), from €5,205 to €3,888
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €793,227 | €763,270 | -€29,957 | -3.8% |
| Fixed assets | 21/28 | €451,915 | €427,907 | -€24,007 | -5.3% |
| Tangible fixed assets | 22/27 | €451,315 | €427,307 | -€24,007 | -5.3% |
| Land and buildings | 22 | €426,573 | €410,813 | -€15,760 | -3.7% |
| Furniture and vehicles | 24 | €24,742 | €16,494 | -€8,247 | -33.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €341,313 | €335,363 | -€5,950 | -1.7% |
| Amounts receivable within one year | 40/41 | €118,958 | €124,505 | +€5,547 | +4.7% |
| Trade receivables | 40 | €2,324 | €700 | -€1,624 | -69.9% |
| Other amounts receivable | 41 | €116,634 | €123,805 | +€7,171 | +6.1% |
| Cash at bank and in hand | 54/58 | €222,303 | €209,691 | -€12,612 | -5.7% |
| Deferred charges and accrued income | 490/1 | €51 | €1,167 | +€1,116 | +2167.1% |
| Total equity and liabilities | 10/49 | €793,227 | €763,270 | -€29,957 | -3.8% |
| Equity | 10/15 | €786,522 | €762,639 | -€23,883 | -3.0% |
| Contributions | 10/11 | €544,355 | €544,355 | = | 0.0% |
| Capital | 10 | €544,355 | €544,355 | = | 0.0% |
| Issued capital | 100 | €889,355 | €889,355 | = | 0.0% |
| Uncalled capital | 101 | €345,000 | €345,000 | = | 0.0% |
| Revaluation surpluses | 12 | €280,000 | €280,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,833 | -€61,716 | -€23,883 | -63.1% |
| Amounts payable | 17/49 | €6,705 | €631 | -€6,074 | -90.6% |
| Amounts payable within one year | 42/48 | €6,705 | €631 | -€6,074 | -90.6% |
| Trade debts | 44 | €374 | €398 | +€25 | +6.6% |
| Suppliers | 440/4 | €374 | €398 | +€25 | +6.6% |
| Other amounts payable | 47/48 | €6,332 | €233 | -€6,099 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,007 | €24,007 | = | 0.0% |
| Other operating charges | 640/8 | €5,205 | €3,888 | -€1,317 | -25.3% |
| Non-recurring operating charges | 66A | - | €2,189 | +€2,189 | |
| Gross operating margin | 9900 | €20,547 | €8,448 | -€12,098 | -58.9% |
| Operating profit (loss) | 9901 | -€8,665 | -€21,636 | -€12,970 | -149.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €214 | €196 | -€18 | -8.5% |
| Recurring financial charges | 65 | €214 | €196 | -€18 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,880 | -€21,832 | -€12,952 | -145.9% |
| Income taxes | 67/77 | - | €2,051 | +€2,051 | |
| Profit (loss) for the period | 9904 | -€8,880 | -€23,883 | -€15,003 | -169.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,880 | -€23,883 | -€15,003 | -169.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.