BACT: 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.
BACT
Largest movements
- Receivables within one year +€11,985
up €11,985 (+15.4%), from €78,025 to €90,011
of which Trade receivables: +€22,690
- Trade debts +€19,679
up €19,679 (+205.2%), from €9,592 to €29,270
- Profit (loss) carried forward -€4,529
down €4,529 (-16.3%), from €27,822 to €23,293
- Tax, wage and social debts -€3,624
down €3,624 (-74.7%), from €4,853 to €1,228
- Gross operating margin -€2,740
down €2,740, from €566 to -€2,174
- Financial income -€2,082
down €2,082 (-53.6%), from €3,886 to €1,804
- Other operating charges +€695
up €695 (+70.6%), from €985 to €1,681
- Depreciation -€409
down €409 (-21.0%), from €1,949 to €1,540
- Financial charges -€340
down €340 (-24.8%), from €1,374 to €1,033
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 | €82,035 | €93,735 | +€11,699 | +14.3% |
| Fixed assets | 21/28 | €4,010 | €3,724 | -€286 | -7.1% |
| Tangible fixed assets | 22/27 | €4,010 | €3,724 | -€286 | -7.1% |
| Furniture and vehicles | 24 | €4,010 | €3,724 | -€286 | -7.1% |
| Current assets | 29/58 | €78,025 | €90,011 | +€11,985 | +15.4% |
| Amounts receivable within one year | 40/41 | €78,025 | €90,011 | +€11,985 | +15.4% |
| Trade receivables | 40 | €4,316 | €27,006 | +€22,690 | +525.7% |
| Other amounts receivable | 41 | €73,710 | €63,004 | -€10,705 | -14.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €82,035 | €93,735 | +€11,699 | +14.3% |
| Equity | 10/15 | €65,550 | €61,020 | -€4,529 | -6.9% |
| Contributions | 10/11 | €23,200 | €23,200 | = | 0.0% |
| Reserves | 13 | €14,527 | €14,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,027 | €12,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,822 | €23,293 | -€4,529 | -16.3% |
| Amounts payable | 17/49 | €16,486 | €32,714 | +€16,229 | +98.4% |
| Amounts payable within one year | 42/48 | €16,486 | €32,714 | +€16,229 | +98.4% |
| Financial debts | 43 | €2,041 | €2,216 | +€174 | +8.5% |
| Credit institutions | 430/8 | €2,041 | €2,216 | +€174 | +8.5% |
| Trade debts | 44 | €9,592 | €29,270 | +€19,679 | +205.2% |
| Suppliers | 440/4 | €9,592 | €29,270 | +€19,679 | +205.2% |
| Taxes, remuneration and social security | 45 | €4,853 | €1,228 | -€3,624 | -74.7% |
| Taxes | 450/3 | €4,853 | €1,228 | -€3,624 | -74.7% |
| Remuneration, social security and pensions | 62 | - | -€236 | -€236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,949 | €1,540 | -€409 | -21.0% |
| Other operating charges | 640/8 | €985 | €1,681 | +€695 | +70.6% |
| Gross operating margin | 9900 | €566 | -€2,174 | -€2,740 | |
| Operating profit (loss) | 9901 | -€2,368 | -€5,159 | -€2,791 | -117.9% |
| Financial income | 75/76B | €3,886 | €1,804 | -€2,082 | -53.6% |
| Recurring financial income | 75 | €3,886 | €1,804 | -€2,082 | -53.6% |
| Financial charges | 65/66B | €1,374 | €1,033 | -€340 | -24.8% |
| Recurring financial charges | 65 | €1,374 | €1,033 | -€340 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €144 | -€4,388 | -€4,533 | |
| Income taxes | 67/77 | €312 | €141 | -€171 | -54.9% |
| Profit (loss) for the period | 9904 | -€168 | -€4,529 | -€4,361 | -2598.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€168 | -€4,529 | -€4,361 | -2598.1% |
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 7 October 2026 via checked.be.