BACHELET INSPECTION SERVICES: 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.
BACHELET INSPECTION SERVICES
Largest movements
- Receivables within one year -€232,347
down €232,347 (-30.6%), from €759,678 to €527,331
of which Trade receivables: -€263,198
- Cash +€36,495
up €36,495 (+38.3%), from €95,192 to €131,687
mainly Receivables within one year (+€232,347) and Net result for the year (+€50,229)
- Tangible fixed assets +€13,846
up €13,846 (+40.7%), from €34,055 to €47,901
of which Leasing and similar rights: +€19,141
- Deferred charges and accrued income +€9,713
up €9,713 (+3,959%), from €245 to €9,958
- Trade debts -€116,729
down €116,729 (-23.0%), from €507,145 to €390,416
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Profit (loss) carried forward +€50,229
up €50,229 (+20.8%), from €242,025 to €292,255
- Tax, wage and social debts -€16,018
down €16,018 (-61.4%), from €26,091 to €10,073
of which Taxes: -€19,729
- Debts after one year +€15,446
new in 2025: €15,446
- Gross operating margin -€131,236
down €131,236 (-49.8%), from €263,280 to €132,044
- Taxes -€43,677
down €43,677 (-71.2%), from €61,362 to €17,685
- Staff costs +€27,883
new in 2025: €27,883
- Financial charges +€8,146
up €8,146 (+23.5%), from €34,657 to €42,803
- Depreciation +€3,854
up €3,854 (+47.3%), from €8,153 to €12,007
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 | €889,171 | €717,182 | -€171,989 | -19.3% |
| Fixed assets | 21/28 | €34,055 | €48,206 | +€14,151 | +41.6% |
| Tangible fixed assets | 22/27 | €34,055 | €47,901 | +€13,846 | +40.7% |
| Plant, machinery and equipment | 23 | €1,331 | €1,185 | -€147 | -11.0% |
| Furniture and vehicles | 24 | €32,724 | €27,576 | -€5,148 | -15.7% |
| Leasing and similar rights | 25 | - | €19,141 | +€19,141 | |
| Financial fixed assets | 28 | - | €304 | +€304 | |
| Current assets | 29/58 | €855,116 | €668,976 | -€186,140 | -21.8% |
| Amounts receivable within one year | 40/41 | €759,678 | €527,331 | -€232,347 | -30.6% |
| Trade receivables | 40 | €755,619 | €492,421 | -€263,198 | -34.8% |
| Other amounts receivable | 41 | €4,059 | €34,909 | +€30,850 | +760% |
| Cash at bank and in hand | 54/58 | €95,192 | €131,687 | +€36,495 | +38.3% |
| Deferred charges and accrued income | 490/1 | €245 | €9,958 | +€9,713 | +3,959% |
| Total equity and liabilities | 10/49 | €889,171 | €717,182 | -€171,989 | -19.3% |
| Equity | 10/15 | €247,025 | €297,255 | +€50,229 | +20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,025 | €292,255 | +€50,229 | +20.8% |
| Amounts payable | 17/49 | €642,145 | €419,927 | -€222,218 | -34.6% |
| Amounts payable after more than one year | 17 | - | €15,446 | +€15,446 | |
| Financial debts | 170/4 | - | €15,446 | +€15,446 | |
| Amounts payable within one year | 42/48 | €633,236 | €404,457 | -€228,779 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,968 | +€3,968 | |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Other loans | 439 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €507,145 | €390,416 | -€116,729 | -23.0% |
| Suppliers | 440/4 | €507,145 | €390,416 | -€116,729 | -23.0% |
| Taxes, remuneration and social security | 45 | €26,091 | €10,073 | -€16,018 | -61.4% |
| Taxes | 450/3 | €26,091 | €6,362 | -€19,729 | -75.6% |
| Remuneration and social security | 454/9 | - | €3,711 | +€3,711 | |
| Accrued charges and deferred income | 492/3 | €8,910 | €23 | -€8,886 | -99.7% |
| Remuneration, social security and pensions | 62 | - | €27,883 | +€27,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,153 | €12,007 | +€3,854 | +47.3% |
| Other operating charges | 640/8 | €387 | €1,136 | +€749 | +193% |
| Gross operating margin | 9900 | €263,280 | €132,044 | -€131,236 | -49.8% |
| Operating profit (loss) | 9901 | €254,740 | €91,017 | -€163,723 | -64.3% |
| Financial income | 75/76B | €19,851 | €19,700 | -€150 | -0.8% |
| Recurring financial income | 75 | €19,851 | €19,700 | -€150 | -0.8% |
| Financial charges | 65/66B | €34,657 | €42,803 | +€8,146 | +23.5% |
| Recurring financial charges | 65 | €34,657 | €42,803 | +€8,146 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €239,933 | €67,914 | -€172,019 | -71.7% |
| Income taxes | 67/77 | €61,362 | €17,685 | -€43,677 | -71.2% |
| Profit (loss) for the period | 9904 | €178,572 | €50,229 | -€128,342 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €178,572 | €50,229 | -€128,342 | -71.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.