BACOPRO: what changed
Two fiscal 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.
BACOPRO
Largest movements
- Tangible fixed assets -€62,225
down €62,225 (-66.0%), from €94,323 to €32,098
- Receivables within one year +€43,532
up €43,532 (+161.6%), from €26,934 to €70,466
of which Trade receivables: +€48,298
- Trade debts -€20,579
down €20,579 (-90.6%), from €22,703 to €2,124
- Other debts +€2,138
new in 2025: €2,138
- Accrued charges and deferred income +€2,000
up €2,000 (+100.0%), from €2,000 to €4,000
- Tax, wage and social debts -€1,671
down €1,671 (-54.8%), from €3,051 to €1,380
- Depreciation -€6,155
down €6,155 (-33.7%), from €18,255 to €12,100
- Gross operating margin +€1,352
up €1,352 (+5.6%), from €24,117 to €25,469
- Other operating charges -€900
down €900 (-51.3%), from €1,756 to €856
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.
Cash bridge derived
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 | €129,542 | €111,854 | -€17,689 | -13.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €94,323 | €32,098 | -€62,225 | -66.0% |
| Tangible fixed assets | 22/27 | €94,323 | €32,098 | -€62,225 | -66.0% |
| Furniture and vehicles | 24 | €94,323 | €32,098 | -€62,225 | -66.0% |
| Current assets | 29/58 | €35,219 | €79,756 | +€44,536 | +126.5% |
| Amounts receivable within one year | 40/41 | €26,934 | €70,466 | +€43,532 | +161.6% |
| Trade receivables | 40 | €22,168 | €70,466 | +€48,298 | +217.9% |
| Other amounts receivable | 41 | €4,766 | €0 | -€4,766 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,622 | €5,014 | +€392 | +8.5% |
| Deferred charges and accrued income | 490/1 | €3,663 | €4,276 | +€613 | +16.7% |
| Total equity and liabilities | 10/49 | €129,542 | €111,854 | -€17,689 | -13.7% |
| Equity | 10/15 | €1,789 | €2,113 | +€324 | +18.1% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,189 | €1,513 | +€324 | +27.2% |
| Amounts payable | 17/49 | €127,753 | €109,741 | -€18,012 | -14.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,753 | €5,741 | -€20,012 | -77.7% |
| Financial debts | 43 | - | €100 | +€100 | |
| Credit institutions | 430/8 | - | €100 | +€100 | |
| Trade debts | 44 | €22,703 | €2,124 | -€20,579 | -90.6% |
| Suppliers | 440/4 | €22,703 | €2,124 | -€20,579 | -90.6% |
| Taxes, remuneration and social security | 45 | €3,051 | €1,380 | -€1,671 | -54.8% |
| Taxes | 450/3 | €3,051 | €1,380 | -€1,671 | -54.8% |
| Other amounts payable | 47/48 | - | €2,138 | +€2,138 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,255 | €12,100 | -€6,155 | -33.7% |
| Other operating charges | 640/8 | €1,756 | €856 | -€900 | -51.3% |
| Non-recurring operating charges | 66A | €1,167 | €9,513 | +€8,346 | +715.4% |
| Gross operating margin | 9900 | €24,117 | €25,469 | +€1,352 | +5.6% |
| Operating profit (loss) | 9901 | €2,939 | €3,000 | +€61 | +2.1% |
| Financial income | 75/76B | €184 | €0 | -€184 | -100.0% |
| Recurring financial income | 75 | €184 | €0 | -€184 | -100.0% |
| Financial charges | 65/66B | €2,166 | €2,141 | -€26 | -1.2% |
| Recurring financial charges | 65 | €2,166 | €2,141 | -€26 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €957 | €860 | -€98 | -10.2% |
| Income taxes | 67/77 | €500 | €536 | +€35 | +7.0% |
| Profit (loss) for the period | 9904 | €457 | €324 | -€133 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €457 | €324 | -€133 | -29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.