BACHARIS: 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.
BACHARIS
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€75,833
up €75,833 (+112%), from €67,681 to €143,514
mainly Current investments (+€300,000) and Depreciation (+€21,040)
- Tangible fixed assets -€21,040
down €21,040 (-7.1%), from €294,942 to €273,902
of which Land and buildings: -€19,157
- Other debts -€211,355
down €211,355 (-83.7%), from €252,607 to €41,251
- Profit (loss) carried forward -€34,124
down €34,124 (-5.0%), from -€681,762 to -€715,886
- Gross operating margin -€13,502
down €13,502, from €2,867 to -€10,635
- Financial income -€11,810
down €11,810 (-76.3%), from €15,479 to €3,669
- Depreciation -€548
down €548 (-2.5%), from €21,587 to €21,040
- Other operating charges -€210
down €210 (-3.6%), from €5,809 to €5,599
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 | €673,518 | €427,974 | -€245,544 | -36.5% |
| Fixed assets | 21/28 | €294,942 | €273,902 | -€21,040 | -7.1% |
| Tangible fixed assets | 22/27 | €294,942 | €273,902 | -€21,040 | -7.1% |
| Land and buildings | 22 | €292,188 | €273,031 | -€19,157 | -6.6% |
| Plant, machinery and equipment | 23 | €1,141 | €330 | -€812 | -71.1% |
| Furniture and vehicles | 24 | €1,613 | €541 | -€1,071 | -66.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €378,576 | €154,072 | -€224,504 | -59.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,120 | €3,393 | +€1,273 | +60.1% |
| Trade receivables | 40 | - | €460 | +€460 | |
| Other amounts receivable | 41 | €2,120 | €2,934 | +€814 | +38.4% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €67,681 | €143,514 | +€75,833 | +112% |
| Deferred charges and accrued income | 490/1 | €8,775 | €7,165 | -€1,611 | -18.4% |
| Total equity and liabilities | 10/49 | €673,518 | €427,974 | -€245,544 | -36.5% |
| Equity | 10/15 | €413,153 | €379,029 | -€34,124 | -8.3% |
| Contributions | 10/11 | €1,088,600 | €1,088,600 | = | 0.0% |
| Reserves | 13 | €6,316 | €6,316 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,316 | €6,316 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,316 | €6,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€681,762 | -€715,886 | -€34,124 | -5.0% |
| Amounts payable | 17/49 | €260,364 | €48,944 | -€211,420 | -81.2% |
| Amounts payable within one year | 42/48 | €260,364 | €48,944 | -€211,420 | -81.2% |
| Trade debts | 44 | €6,477 | €6,799 | +€322 | +5.0% |
| Suppliers | 440/4 | €6,477 | €6,799 | +€322 | +5.0% |
| Taxes, remuneration and social security | 45 | €1,281 | €894 | -€387 | -30.2% |
| Taxes | 450/3 | €1,281 | €894 | -€387 | -30.2% |
| Other amounts payable | 47/48 | €252,607 | €41,251 | -€211,355 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,587 | €21,040 | -€548 | -2.5% |
| Other operating charges | 640/8 | €5,809 | €5,599 | -€210 | -3.6% |
| Gross operating margin | 9900 | €2,867 | -€10,635 | -€13,502 | |
| Operating profit (loss) | 9901 | -€24,529 | -€37,273 | -€12,744 | -52.0% |
| Financial income | 75/76B | €15,479 | €3,669 | -€11,810 | -76.3% |
| Recurring financial income | 75 | €15,479 | €3,669 | -€11,810 | -76.3% |
| Financial charges | 65/66B | €117 | €105 | -€12 | -10.0% |
| Recurring financial charges | 65 | €117 | €105 | -€12 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,168 | -€33,710 | -€24,543 | -268% |
| Income taxes | 67/77 | €441 | €414 | -€27 | -6.2% |
| Profit (loss) for the period | 9904 | -€9,609 | -€34,124 | -€24,515 | -255% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,609 | -€34,124 | -€24,515 | -255% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.