BACHMANN & ZN: 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.
BACHMANN & ZN
Largest movements
- Tangible fixed assets -€14,807
down €14,807 (-93.3%), from €15,869 to €1,062
of which Furniture and vehicles: -€14,240
- Cash +€6,705
up €6,705 (+49.1%), from €13,660 to €20,366
mainly Depreciation (+€14,807) and Net result for the year (+€6,990)
- Receivables within one year +€2,731
up €2,731 (+34.1%), from €7,998 to €10,729
of which Other amounts receivable: +€1,387
- Stocks and contracts -€410
down €410 (-35.4%), from €1,158 to €748
- Current portion of long-term debt -€11,866
no longer reported in 2025 (was €11,866)
- Reserves +€6,380
up €6,380 (+319%), from €2,000 to €8,380
of which Distributable reserves: +€6,380
- Tax, wage and social debts -€1,399
no longer reported in 2025 (was €1,399)
- Profit (loss) carried forward +€610
no longer reported in 2025 (was -€610)
- Trade debts +€494
up €494 (+23.0%), from €2,152 to €2,646
- Gross operating margin +€7,027
up €7,027 (+37.1%), from €18,942 to €25,969
- Depreciation -€2,087
down €2,087 (-12.4%), from €16,893 to €14,807
- Taxes +€1,154
up €1,154 (+64.1%), from €1,799 to €2,952
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 | €38,726 | €32,945 | -€5,780 | -14.9% |
| Fixed assets | 21/28 | €15,909 | €1,102 | -€14,807 | -93.1% |
| Tangible fixed assets | 22/27 | €15,869 | €1,062 | -€14,807 | -93.3% |
| Plant, machinery and equipment | 23 | €830 | €263 | -€566 | -68.2% |
| Furniture and vehicles | 24 | €15,039 | €799 | -€14,240 | -94.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €22,817 | €31,843 | +€9,026 | +39.6% |
| Stocks and contracts in progress | 3 | €1,158 | €748 | -€410 | -35.4% |
| Stocks | 30/36 | €1,158 | €748 | -€410 | -35.4% |
| Amounts receivable within one year | 40/41 | €7,998 | €10,729 | +€2,731 | +34.1% |
| Trade receivables | 40 | €5,239 | €6,583 | +€1,344 | +25.6% |
| Other amounts receivable | 41 | €2,759 | €4,146 | +€1,387 | +50.3% |
| Cash at bank and in hand | 54/58 | €13,660 | €20,366 | +€6,705 | +49.1% |
| Total equity and liabilities | 10/49 | €38,726 | €32,945 | -€5,780 | -14.9% |
| Equity | 10/15 | €21,390 | €28,380 | +€6,990 | +32.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €8,380 | +€6,380 | +319% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | - | €6,380 | +€6,380 | |
| Profit (loss) carried forward | 14 | -€610 | - | +€610 | |
| Provisions and deferred taxes | 16 | €1,919 | €1,919 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,919 | €1,919 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,919 | €1,919 | = | 0.0% |
| Amounts payable | 17/49 | €15,417 | €2,646 | -€12,771 | -82.8% |
| Amounts payable within one year | 42/48 | €15,417 | €2,646 | -€12,771 | -82.8% |
| Current portion of amounts payable after more than one year | 42 | €11,866 | - | -€11,866 | |
| Trade debts | 44 | €2,152 | €2,646 | +€494 | +23.0% |
| Suppliers | 440/4 | €2,152 | €2,646 | +€494 | +23.0% |
| Taxes, remuneration and social security | 45 | €1,399 | - | -€1,399 | |
| Taxes | 450/3 | €1,399 | - | -€1,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,893 | €14,807 | -€2,087 | -12.4% |
| Other operating charges | 640/8 | €1,123 | €1,123 | -€0 | 0.0% |
| Gross operating margin | 9900 | €18,942 | €25,969 | +€7,027 | +37.1% |
| Operating profit (loss) | 9901 | €926 | €10,040 | +€9,114 | +984% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,614% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,614% |
| Financial charges | 65/66B | €214 | €99 | -€115 | -53.9% |
| Recurring financial charges | 65 | €214 | €99 | -€115 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €712 | €9,942 | +€9,231 | +1,297% |
| Transfer from deferred taxes | 780 | €329 | - | -€329 | |
| Income taxes | 67/77 | €1,799 | €2,952 | +€1,154 | +64.1% |
| Profit (loss) for the period | 9904 | -€758 | €6,990 | +€7,749 | |
| Transfer from tax-exempt reserves | 789 | €1,314 | - | -€1,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €556 | €6,990 | +€6,434 | +1,158% |
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 23 October 2026 via checked.be.