Bacterior: 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.
Bacterior
Largest movements
- Cash -€39,575
down €39,575 (-90.8%), from €43,569 to €3,994
mainly Debts after one year (-€35,721) and Net result for the year (-€24,616)
- Tangible fixed assets -€33,713
down €33,713 (-6.2%), from €544,410 to €510,697
- Receivables within one year -€8,192
down €8,192 (-17.9%), from €45,652 to €37,460
of which Trade receivables: -€9,841
- Debts after one year -€35,721
down €35,721 (-9.2%), from €389,474 to €353,753
- Profit (loss) carried forward -€24,616
down €24,616 (-18.4%), from €133,492 to €108,876
- Tax, wage and social debts -€18,644
down €18,644 (-39.0%), from €47,788 to €29,143
of which Taxes: -€15,272
- Staff costs +€20,701
up €20,701 (+28.1%), from €73,727 to €94,428
- Gross operating margin -€8,089
down €8,089 (-5.7%), from €140,991 to €132,902
- Taxes -€2,894
down €2,894 (-95.3%), from €3,037 to €143
- Depreciation -€1,966
down €1,966 (-4.0%), from €49,578 to €47,612
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 | €655,243 | €569,568 | -€85,675 | -13.1% |
| Fixed assets | 21/28 | €544,576 | €510,792 | -€33,784 | -6.2% |
| Intangible fixed assets | 21 | €166 | €95 | -€71 | -42.8% |
| Tangible fixed assets | 22/27 | €544,410 | €510,697 | -€33,713 | -6.2% |
| Land and buildings | 22 | €458,656 | €449,335 | -€9,320 | -2.0% |
| Plant, machinery and equipment | 23 | €25,278 | €19,588 | -€5,690 | -22.5% |
| Furniture and vehicles | 24 | €49,572 | €41,508 | -€8,064 | -16.3% |
| Leasing and similar rights | 25 | €10,903 | €266 | -€10,638 | -97.6% |
| Current assets | 29/58 | €110,667 | €58,775 | -€51,892 | -46.9% |
| Stocks and contracts in progress | 3 | €21,447 | €17,322 | -€4,125 | -19.2% |
| Stocks | 30/36 | €21,447 | €17,322 | -€4,125 | -19.2% |
| Amounts receivable within one year | 40/41 | €45,652 | €37,460 | -€8,192 | -17.9% |
| Trade receivables | 40 | €24,405 | €14,564 | -€9,841 | -40.3% |
| Other amounts receivable | 41 | €21,247 | €22,896 | +€1,649 | +7.8% |
| Cash at bank and in hand | 54/58 | €43,569 | €3,994 | -€39,575 | -90.8% |
| Total equity and liabilities | 10/49 | €655,243 | €569,568 | -€85,675 | -13.1% |
| Equity | 10/15 | €153,492 | €128,876 | -€24,616 | -16.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,492 | €108,876 | -€24,616 | -18.4% |
| Amounts payable | 17/49 | €501,751 | €440,692 | -€61,059 | -12.2% |
| Amounts payable after more than one year | 17 | €389,474 | €353,753 | -€35,721 | -9.2% |
| Financial debts | 170/4 | €389,474 | €353,753 | -€35,721 | -9.2% |
| Amounts payable within one year | 42/48 | €112,276 | €86,938 | -€25,338 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €6,500 | €0 | -€6,500 | -100.0% |
| Financial debts | 43 | €37,255 | €43,358 | +€6,103 | +16.4% |
| Credit institutions | 430/8 | €37,255 | €43,358 | +€6,103 | +16.4% |
| Trade debts | 44 | €8,468 | €2,171 | -€6,297 | -74.4% |
| Suppliers | 440/4 | €8,468 | €2,171 | -€6,297 | -74.4% |
| Taxes, remuneration and social security | 45 | €47,788 | €29,143 | -€18,644 | -39.0% |
| Taxes | 450/3 | €22,804 | €7,531 | -€15,272 | -67.0% |
| Remuneration and social security | 454/9 | €24,984 | €21,612 | -€3,372 | -13.5% |
| Other amounts payable | 47/48 | €12,266 | €12,266 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €73,727 | €94,428 | +€20,701 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,578 | €47,612 | -€1,966 | -4.0% |
| Other operating charges | 640/8 | €4,616 | €5,615 | +€999 | +21.7% |
| Gross operating margin | 9900 | €140,991 | €132,902 | -€8,089 | -5.7% |
| Operating profit (loss) | 9901 | €13,070 | -€14,753 | -€27,824 | |
| Financial income | 75/76B | €456 | €217 | -€239 | -52.4% |
| Recurring financial income | 75 | €456 | €217 | -€239 | -52.4% |
| Financial charges | 65/66B | €10,321 | €9,937 | -€384 | -3.7% |
| Recurring financial charges | 65 | €10,321 | €9,937 | -€384 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €3,205 | -€24,473 | -€27,678 | |
| Income taxes | 67/77 | €3,037 | €143 | -€2,894 | -95.3% |
| Profit (loss) for the period | 9904 | €168 | -€24,616 | -€24,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €168 | -€24,616 | -€24,784 |
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 1 October 2026 via checked.be.