BACUS CONCEPT: 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.
BACUS CONCEPT
Largest movements
- Cash +€149,300
up €149,300 (+77.3%), from €193,129 to €342,429
mainly Trade debts (+€99,424) and Net result for the year (+€85,840)
- Receivables within one year +€73,397
up €73,397 (+57.1%), from €128,462 to €201,859
of which Trade receivables: +€106,084
- Tangible fixed assets -€19,324
down €19,324 (-29.8%), from €64,911 to €45,587
of which Furniture and vehicles: -€19,107
- Trade debts +€99,424
up €99,424 (+57.1%), from €174,187 to €273,611
- Profit (loss) carried forward +€35,840
up €35,840 (+58.5%), from €61,239 to €97,078
- Other debts +€34,074
up €34,074 (+255.4%), from €13,339 to €47,413
- Reserves +€20,000
up €20,000 (+26.7%), from €75,000 to €95,000
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€18,129
up €18,129 (+54.9%), from €33,041 to €51,170
of which Taxes: +€13,255
- Turnover +€117,351
up €117,351 (+4.5%), from €2.6m to €2.7m
- Gross operating margin +€61,226
up €61,226 (+47.5%), from €128,979 to €190,205
- Purchases and services +€49,576
up €49,576 (+2.0%), from €2.5m to €2.5m
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 | €389,103 | €590,410 | +€201,307 | +51.7% |
| Fixed assets | 21/28 | €65,161 | €45,837 | -€19,324 | -29.7% |
| Tangible fixed assets | 22/27 | €64,911 | €45,587 | -€19,324 | -29.8% |
| Plant, machinery and equipment | 23 | €216 | €0 | -€216 | -100.0% |
| Furniture and vehicles | 24 | €64,695 | €45,587 | -€19,107 | -29.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €323,942 | €544,573 | +€220,631 | +68.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €128,462 | €201,859 | +€73,397 | +57.1% |
| Trade receivables | 40 | €83,095 | €189,179 | +€106,084 | +127.7% |
| Other amounts receivable | 41 | €45,367 | €12,680 | -€32,687 | -72.1% |
| Cash at bank and in hand | 54/58 | €193,129 | €342,429 | +€149,300 | +77.3% |
| Deferred charges and accrued income | 490/1 | €2,351 | €284 | -€2,066 | -87.9% |
| Total equity and liabilities | 10/49 | €389,103 | €590,410 | +€201,307 | +51.7% |
| Equity | 10/15 | €143,596 | €199,436 | +€55,840 | +38.9% |
| Contributions | 10/11 | €7,358 | €7,358 | = | 0.0% |
| Reserves | 13 | €75,000 | €95,000 | +€20,000 | +26.7% |
| Non-distributable reserves | 130/1 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Other | 1319 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Distributable reserves | 133 | €25,000 | €75,000 | +€50,000 | +200.0% |
| Profit (loss) carried forward | 14 | €61,239 | €97,078 | +€35,840 | +58.5% |
| Amounts payable | 17/49 | €245,507 | €390,974 | +€145,467 | +59.3% |
| Amounts payable after more than one year | 17 | €16,952 | €8,643 | -€8,309 | -49.0% |
| Financial debts | 170/4 | €16,952 | €8,643 | -€8,309 | -49.0% |
| Amounts payable within one year | 42/48 | €228,555 | €380,503 | +€151,948 | +66.5% |
| Current portion of amounts payable after more than one year | 42 | €7,988 | €8,309 | +€321 | +4.0% |
| Trade debts | 44 | €174,187 | €273,611 | +€99,424 | +57.1% |
| Suppliers | 440/4 | €174,187 | €273,611 | +€99,424 | +57.1% |
| Taxes, remuneration and social security | 45 | €33,041 | €51,170 | +€18,129 | +54.9% |
| Taxes | 450/3 | €8,883 | €22,138 | +€13,255 | +149.2% |
| Remuneration and social security | 454/9 | €24,158 | €29,032 | +€4,874 | +20.2% |
| Other amounts payable | 47/48 | €13,339 | €47,413 | +€34,074 | +255.4% |
| Accrued charges and deferred income | 492/3 | - | €1,828 | +€1,828 | |
| Turnover | 70 | €2,607,194 | €2,724,545 | +€117,351 | +4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,488,654 | €2,538,230 | +€49,576 | +2.0% |
| Remuneration, social security and pensions | 62 | €30,189 | €43,006 | +€12,817 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,750 | €28,324 | +€574 | +2.1% |
| Other operating charges | 640/8 | €3,359 | €4,378 | +€1,019 | +30.3% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €128,979 | €190,205 | +€61,226 | +47.5% |
| Operating profit (loss) | 9901 | €67,181 | €114,498 | +€47,317 | +70.4% |
| Financial income | 75/76B | €59 | €207 | +€148 | +250.9% |
| Recurring financial income | 75 | €59 | €207 | +€148 | +250.9% |
| Financial charges | 65/66B | €2,316 | €1,844 | -€473 | -20.4% |
| Recurring financial charges | 65 | €2,316 | €1,844 | -€473 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €64,924 | €112,861 | +€47,937 | +73.8% |
| Income taxes | 67/77 | €19,037 | €27,022 | +€7,985 | +41.9% |
| Profit (loss) for the period | 9904 | €45,887 | €85,840 | +€39,953 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,887 | €85,840 | +€39,953 | +87.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.