Bachan: 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.
Bachan
Largest movements
- Current investments -€300,000
down €300,000 (-4.1%), from €7.3m to €7.0m
- Reserves -€145,866
down €145,866 (-1.9%), from €7.5m to €7.4m
- Other debts -€127,191
down €127,191 (-26.5%), from €480,814 to €353,623
- Financial income +€82,489
up €82,489 (+49.9%), from €165,267 to €247,756
- Taxes +€24,065
up €24,065 (+204.8%), from €11,748 to €35,813
- Financial charges +€4,900
up €4,900 (+2535.4%), from €193 to €5,094
- Gross operating margin -€844
down €844 (-5.9%), from €14,258 to €13,414
- Other operating charges +€239
up €239 (+4.3%), from €5,511 to €5,751
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,231,625 | €8,963,355 | -€268,270 | -2.9% |
| Fixed assets | 21/28 | €1,785,483 | €1,740,893 | -€44,590 | -2.5% |
| Tangible fixed assets | 22/27 | €1,785,133 | €1,740,543 | -€44,590 | -2.5% |
| Land and buildings | 22 | €1,784,304 | €1,740,140 | -€44,163 | -2.5% |
| Furniture and vehicles | 24 | €829 | €403 | -€426 | -51.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €7,446,142 | €7,222,462 | -€223,680 | -3.0% |
| Amounts receivable within one year | 40/41 | €17,933 | €51,655 | +€33,722 | +188.1% |
| Other amounts receivable | 41 | €17,933 | €51,655 | +€33,722 | +188.1% |
| Current investments | 50/53 | €7,300,000 | €7,000,000 | -€300,000 | -4.1% |
| Cash at bank and in hand | 54/58 | €61,708 | €148,102 | +€86,394 | +140.0% |
| Deferred charges and accrued income | 490/1 | €66,502 | €22,705 | -€43,796 | -65.9% |
| Total equity and liabilities | 10/49 | €9,231,625 | €8,963,355 | -€268,270 | -2.9% |
| Equity | 10/15 | €8,750,811 | €8,604,945 | -€145,866 | -1.7% |
| Contributions | 10/11 | €1,228,700 | €1,228,700 | = | 0.0% |
| Reserves | 13 | €7,522,111 | €7,376,245 | -€145,866 | -1.9% |
| Distributable reserves | 133 | €7,522,111 | €7,376,245 | -€145,866 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €480,814 | €358,411 | -€122,403 | -25.5% |
| Amounts payable within one year | 42/48 | €480,814 | €353,623 | -€127,191 | -26.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €480,814 | €353,623 | -€127,191 | -26.5% |
| Accrued charges and deferred income | 492/3 | €0 | €4,788 | +€4,788 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,590 | €44,590 | = | 0.0% |
| Other operating charges | 640/8 | €5,511 | €5,751 | +€239 | +4.3% |
| Gross operating margin | 9900 | €14,258 | €13,414 | -€844 | -5.9% |
| Operating profit (loss) | 9901 | -€35,843 | -€36,926 | -€1,083 | -3.0% |
| Financial income | 75/76B | €165,267 | €247,756 | +€82,489 | +49.9% |
| Recurring financial income | 75 | €165,267 | €247,756 | +€82,489 | +49.9% |
| Financial charges | 65/66B | €193 | €5,094 | +€4,900 | +2535.4% |
| Recurring financial charges | 65 | €193 | €5,094 | +€4,900 | +2535.4% |
| Profit (loss) for the period before taxes | 9903 | €129,231 | €205,736 | +€76,505 | +59.2% |
| Income taxes | 67/77 | €11,748 | €35,813 | +€24,065 | +204.8% |
| Profit (loss) for the period | 9904 | €117,483 | €169,923 | +€52,441 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €117,483 | €169,923 | +€52,441 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.