Bacin: 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.
Bacin
Largest movements
- Cash -€43,555
down €43,555 (-11.6%), from €374,853 to €331,297
mainly Contributions, distributions and other (-€39,000) and Receivables within one year (-€38,191)
- Receivables within one year +€38,191
up €38,191 (+146%), from €26,133 to €64,325
of which Trade receivables: +€35,927
- Tax, wage and social debts -€6,943
down €6,943 (-79.8%), from €8,700 to €1,757
of which Remuneration and social security: -€6,904
- Other debts +€5,022
up €5,022 (+14.6%), from €34,281 to €39,303
- Gross operating margin -€66,877
down €66,877 (-53.8%), from €124,271 to €57,394
- Taxes -€15,822
down €15,822 (-51.2%), from €30,918 to €15,096
- Financial charges -€10,024
down €10,024 (-78.9%), from €12,707 to €2,683
of which Non-recurring financial charges: -€9,528
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 | €405,809 | €402,406 | -€3,402 | -0.8% |
| Fixed assets | 21/28 | €3,239 | €2,435 | -€803 | -24.8% |
| Tangible fixed assets | 22/27 | €3,169 | €2,365 | -€803 | -25.4% |
| Plant, machinery and equipment | 23 | €2,256 | €1,123 | -€1,133 | -50.2% |
| Furniture and vehicles | 24 | €913 | €1,243 | +€330 | +36.1% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €402,570 | €399,971 | -€2,599 | -0.6% |
| Amounts receivable within one year | 40/41 | €26,133 | €64,325 | +€38,191 | +146% |
| Trade receivables | 40 | €16,774 | €52,700 | +€35,927 | +214% |
| Other amounts receivable | 41 | €9,360 | €11,624 | +€2,264 | +24.2% |
| Cash at bank and in hand | 54/58 | €374,853 | €331,297 | -€43,555 | -11.6% |
| Deferred charges and accrued income | 490/1 | €1,584 | €4,349 | +€2,765 | +175% |
| Total equity and liabilities | 10/49 | €405,809 | €402,406 | -€3,402 | -0.8% |
| Equity | 10/15 | €361,614 | €358,597 | -€3,017 | -0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €355,414 | €352,397 | -€3,017 | -0.8% |
| Distributable reserves | 133 | €355,414 | €352,397 | -€3,017 | -0.8% |
| Amounts payable | 17/49 | €44,194 | €43,809 | -€385 | -0.9% |
| Amounts payable within one year | 42/48 | €43,472 | €43,228 | -€244 | -0.6% |
| Trade debts | 44 | €491 | €2,168 | +€1,677 | +342% |
| Suppliers | 440/4 | €491 | €2,168 | +€1,677 | +342% |
| Taxes, remuneration and social security | 45 | €8,700 | €1,757 | -€6,943 | -79.8% |
| Taxes | 450/3 | €1,796 | €1,757 | -€38 | -2.1% |
| Remuneration and social security | 454/9 | €6,904 | - | -€6,904 | |
| Other amounts payable | 47/48 | €34,281 | €39,303 | +€5,022 | +14.6% |
| Accrued charges and deferred income | 492/3 | €722 | €582 | -€141 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,575 | €2,181 | -€394 | -15.3% |
| Other operating charges | 640/8 | €1,463 | €1,451 | -€12 | -0.8% |
| Gross operating margin | 9900 | €124,271 | €57,394 | -€66,877 | -53.8% |
| Operating profit (loss) | 9901 | €120,234 | €53,762 | -€66,471 | -55.3% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €12,707 | €2,683 | -€10,024 | -78.9% |
| Recurring financial charges | 65 | €3,179 | €2,683 | -€496 | -15.6% |
| Non-recurring financial charges | 66B | €9,528 | - | -€9,528 | |
| Profit (loss) for the period before taxes | 9903 | €107,537 | €51,079 | -€56,458 | -52.5% |
| Income taxes | 67/77 | €30,918 | €15,096 | -€15,822 | -51.2% |
| Profit (loss) for the period | 9904 | €76,619 | €35,983 | -€40,636 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,619 | €35,983 | -€40,636 | -53.0% |
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 27 October 2026 via checked.be.