BACHA4: 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.
BACHA4
Largest movements
- Receivables within one year +€3,708
up €3,708 (+82.7%), from €4,482 to €8,190
- Intangible fixed assets -€2,000
down €2,000 (-24.8%), from €8,077 to €6,077
- Tangible fixed assets -€606
down €606 (-24.9%), from €2,431 to €1,824
of which Furniture and vehicles: -€353
- Trade debts +€2,450
up €2,450 (+160.4%), from €1,527 to €3,977
- Profit (loss) carried forward -€1,891
down €1,891 (-17.0%), from €11,137 to €9,247
- Tax, wage and social debts +€950
up €950 (+59.5%), from €1,596 to €2,547
- Accrued charges and deferred income -€441
no longer reported in 2025 (was €441)
- Gross operating margin +€22,472
up €22,472, from -€20,056 to €2,415
- Other operating charges -€710
no longer reported in 2025 (was €710)
- Financial charges -€209
down €209 (-12.0%), from €1,751 to €1,542
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 | €17,923 | €18,926 | +€1,003 | +5.6% |
| Fixed assets | 21/28 | €10,507 | €7,901 | -€2,606 | -24.8% |
| Intangible fixed assets | 21 | €8,077 | €6,077 | -€2,000 | -24.8% |
| Tangible fixed assets | 22/27 | €2,431 | €1,824 | -€606 | -24.9% |
| Plant, machinery and equipment | 23 | €1,090 | €836 | -€254 | -23.3% |
| Furniture and vehicles | 24 | €1,341 | €988 | -€353 | -26.3% |
| Current assets | 29/58 | €7,416 | €11,025 | +€3,609 | +48.7% |
| Amounts receivable within one year | 40/41 | €4,482 | €8,190 | +€3,708 | +82.7% |
| Trade receivables | 40 | €4,482 | €8,190 | +€3,708 | +82.7% |
| Cash at bank and in hand | 54/58 | €2,629 | €2,553 | -€76 | -2.9% |
| Deferred charges and accrued income | 490/1 | €306 | €283 | -€23 | -7.4% |
| Total equity and liabilities | 10/49 | €17,923 | €18,926 | +€1,003 | +5.6% |
| Equity | 10/15 | €12,137 | €10,247 | -€1,891 | -15.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,137 | €9,247 | -€1,891 | -17.0% |
| Amounts payable | 17/49 | €5,786 | €8,679 | +€2,893 | +50.0% |
| Amounts payable within one year | 42/48 | €5,345 | €8,679 | +€3,335 | +62.4% |
| Trade debts | 44 | €1,527 | €3,977 | +€2,450 | +160.4% |
| Suppliers | 440/4 | €1,527 | €3,977 | +€2,450 | +160.4% |
| Taxes, remuneration and social security | 45 | €1,596 | €2,547 | +€950 | +59.5% |
| Taxes | 450/3 | €1,596 | €2,547 | +€950 | +59.5% |
| Other amounts payable | 47/48 | €2,221 | €2,156 | -€66 | -2.9% |
| Accrued charges and deferred income | 492/3 | €441 | - | -€441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,455 | €2,606 | +€151 | +6.2% |
| Other operating charges | 640/8 | €710 | - | -€710 | |
| Gross operating margin | 9900 | -€20,056 | €2,415 | +€22,472 | |
| Operating profit (loss) | 9901 | -€23,222 | -€191 | +€23,031 | +99.2% |
| Financial charges | 65/66B | €1,751 | €1,542 | -€209 | -12.0% |
| Recurring financial charges | 65 | €1,751 | €1,542 | -€209 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,973 | -€1,733 | +€23,240 | +93.1% |
| Income taxes | 67/77 | - | €158 | +€158 | |
| Profit (loss) for the period | 9904 | -€24,973 | -€1,891 | +€23,082 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,973 | -€1,891 | +€23,082 | +92.4% |
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 5 October 2026 via checked.be.