BACHOP: 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.
BACHOP
Largest movements
- Current investments -€150,804
down €150,804 (-13.1%), from €1.1m to €998,546
- Cash +€41,556
up €41,556 (+270%), from €15,391 to €56,947
mainly Current investments (+€150,804) and Net result for the year (+€35,457)
- Receivables after one year -€25,000
no longer reported in 2025 (was €25,000)
- Other debts -€114,000
down €114,000 (-76.0%), from €150,000 to €36,000
- Tax, wage and social debts -€18,568
down €18,568 (-70.1%), from €26,471 to €7,903
- Financial income -€191,290
down €191,290 (-67.4%), from €283,831 to €92,541
- Purchases and services -€16,683
down €16,683 (-27.0%), from €61,893 to €45,210
- Gross operating margin +€9,730
up €9,730 (+18.8%), from -€51,682 to -€41,952
- Turnover -€7,448
down €7,448 (-72.9%), from €10,211 to €2,763
- Financial charges +€3,733
up €3,733 (+845%), from €442 to €4,175
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 | €1,379,546 | €1,238,533 | -€141,013 | -10.2% |
| Fixed assets | 21/28 | €174,028 | €170,164 | -€3,864 | -2.2% |
| Tangible fixed assets | 22/27 | €918 | €154 | -€764 | -83.2% |
| Plant, machinery and equipment | 23 | €918 | €154 | -€764 | -83.2% |
| Financial fixed assets | 28 | €173,110 | €170,010 | -€3,100 | -1.8% |
| Current assets | 29/58 | €1,205,518 | €1,068,369 | -€137,149 | -11.4% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €7,368 | €11,278 | +€3,910 | +53.1% |
| Trade receivables | 40 | €1,428 | - | -€1,428 | |
| Other amounts receivable | 41 | €5,940 | €11,278 | +€5,338 | +89.9% |
| Current investments | 50/53 | €1,149,350 | €998,546 | -€150,804 | -13.1% |
| Cash at bank and in hand | 54/58 | €15,391 | €56,947 | +€41,556 | +270% |
| Deferred charges and accrued income | 490/1 | €8,409 | €1,598 | -€6,811 | -81.0% |
| Total equity and liabilities | 10/49 | €1,379,546 | €1,238,533 | -€141,013 | -10.2% |
| Equity | 10/15 | €1,203,075 | €1,194,630 | -€8,445 | -0.7% |
| Reserves | 13 | €70,410 | €70,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €51,855 | +€1,855 | +3.7% |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Other | 1319 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €20,410 | €18,555 | -€1,855 | -9.1% |
| Profit (loss) carried forward | 14 | €1,132,665 | €1,124,220 | -€8,445 | -0.7% |
| Amounts payable | 17/49 | €176,471 | €43,903 | -€132,568 | -75.1% |
| Amounts payable within one year | 42/48 | €176,471 | €43,903 | -€132,568 | -75.1% |
| Taxes, remuneration and social security | 45 | €26,471 | €7,903 | -€18,568 | -70.1% |
| Taxes | 450/3 | €26,471 | €7,903 | -€18,568 | -70.1% |
| Other amounts payable | 47/48 | €150,000 | €36,000 | -€114,000 | -76.0% |
| Turnover | 70 | €10,211 | €2,763 | -€7,448 | -72.9% |
| Non-recurring operating income | 76A | - | €495 | +€495 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,893 | €45,210 | -€16,683 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €764 | -€141 | -15.6% |
| Other operating charges | 640/8 | €2,195 | €1,846 | -€349 | -15.9% |
| Gross operating margin | 9900 | -€51,682 | -€41,952 | +€9,730 | +18.8% |
| Operating profit (loss) | 9901 | -€54,782 | -€44,562 | +€10,220 | +18.7% |
| Financial income | 75/76B | €283,831 | €92,541 | -€191,290 | -67.4% |
| Recurring financial income | 75 | €283,831 | €92,541 | -€191,290 | -67.4% |
| Financial charges | 65/66B | €442 | €4,175 | +€3,733 | +845% |
| Recurring financial charges | 65 | €442 | €4,175 | +€3,733 | +845% |
| Profit (loss) for the period before taxes | 9903 | €228,607 | €43,804 | -€184,803 | -80.8% |
| Income taxes | 67/77 | €6,899 | €8,347 | +€1,448 | +21.0% |
| Profit (loss) for the period | 9904 | €221,708 | €35,457 | -€186,251 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €221,708 | €35,457 | -€186,251 | -84.0% |
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 18 October 2026 via checked.be.