BACHA: 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.
BACHA
Largest movements
- Receivables within one year +€8,060
up €8,060 (+19.3%), from €41,750 to €49,810
of which Other amounts receivable: +€7,648
- Tangible fixed assets -€6,700
down €6,700 (-41.4%), from €16,192 to €9,492
- Profit (loss) carried forward +€4,894
up €4,894 (+11.3%), from €43,271 to €48,164
- Tax, wage and social debts -€3,805
down €3,805 (-46.9%), from €8,110 to €4,305
- Turnover -€45,510
no longer reported in 2025 (was €45,510)
- Purchases and services -€30,539
no longer reported in 2025 (was €30,539)
- Other operating charges -€983
down €983 (-47.2%), from €2,085 to €1,102
- Financial income +€464
up €464 (+61.5%), from €754 to €1,218
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,058 | €66,418 | +€1,360 | +2.1% |
| Fixed assets | 21/28 | €23,308 | €16,608 | -€6,700 | -28.7% |
| Tangible fixed assets | 22/27 | €16,192 | €9,492 | -€6,700 | -41.4% |
| Furniture and vehicles | 24 | €16,192 | €9,492 | -€6,700 | -41.4% |
| Financial fixed assets | 28 | €7,117 | €7,117 | = | 0.0% |
| Current assets | 29/58 | €41,750 | €49,810 | +€8,060 | +19.3% |
| Amounts receivable within one year | 40/41 | €41,750 | €49,810 | +€8,060 | +19.3% |
| Trade receivables | 40 | €25,473 | €25,885 | +€412 | +1.6% |
| Other amounts receivable | 41 | €16,277 | €23,925 | +€7,648 | +47.0% |
| Total equity and liabilities | 10/49 | €65,058 | €66,418 | +€1,360 | +2.1% |
| Equity | 10/15 | €51,628 | €56,522 | +€4,894 | +9.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,160 | €2,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,160 | €2,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,160 | €2,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,271 | €48,164 | +€4,894 | +11.3% |
| Amounts payable | 17/49 | €13,430 | €9,896 | -€3,534 | -26.3% |
| Amounts payable within one year | 42/48 | €13,365 | €9,842 | -€3,522 | -26.4% |
| Financial debts | 43 | €1,255 | €1,182 | -€73 | -5.8% |
| Credit institutions | 430/8 | €1,255 | €1,182 | -€73 | -5.8% |
| Trade debts | 44 | - | €356 | +€356 | |
| Suppliers | 440/4 | - | €356 | +€356 | |
| Taxes, remuneration and social security | 45 | €8,110 | €4,305 | -€3,805 | -46.9% |
| Taxes | 450/3 | €8,110 | €4,305 | -€3,805 | -46.9% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €65 | €54 | -€12 | -17.6% |
| Turnover | 70 | €45,510 | - | -€45,510 | |
| Non-recurring operating income | 76A | €261 | - | -€261 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,539 | - | -€30,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,700 | €6,700 | = | 0.0% |
| Other operating charges | 640/8 | €2,085 | €1,102 | -€983 | -47.2% |
| Gross operating margin | 9900 | €15,232 | €15,165 | -€67 | -0.4% |
| Operating profit (loss) | 9901 | €6,447 | €7,363 | +€916 | +14.2% |
| Financial income | 75/76B | €754 | €1,218 | +€464 | +61.5% |
| Recurring financial income | 75 | €754 | €1,218 | +€464 | +61.5% |
| Financial charges | 65/66B | €633 | €524 | -€109 | -17.2% |
| Recurring financial charges | 65 | €633 | €524 | -€109 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €6,569 | €8,058 | +€1,489 | +22.7% |
| Income taxes | 67/77 | €3,081 | €3,165 | +€84 | +2.7% |
| Profit (loss) for the period | 9904 | €3,489 | €4,894 | +€1,405 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,489 | €4,894 | +€1,405 | +40.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.