BADASS: 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.
BADASS
Largest movements
- Tangible fixed assets -€6,194
down €6,194 (-38.9%), from €15,929 to €9,734
of which Plant, machinery and equipment: -€3,425
- Cash +€5,352
up €5,352 (+950.8%), from €563 to €5,914
mainly Debts after one year (+€13,000) and Depreciation (+€6,090)
- Stocks and contracts +€801
up €801 (+13.9%), from €5,760 to €6,561
- Debts after one year +€13,000
up €13,000 (+25.0%), from €52,000 to €65,000
- Accrued charges and deferred income -€6,000
no longer reported in 2025 (was €6,000)
- Tax, wage and social debts -€3,391
down €3,391 (-38.6%), from €8,774 to €5,383
of which Taxes: -€4,411
- Profit (loss) carried forward -€3,153
down €3,153 (-4.3%), from -€74,100 to -€77,253
- Other debts -€3,114
down €3,114 (-38.1%), from €8,166 to €5,052
- Staff costs -€19,672
down €19,672 (-44.6%), from €44,122 to €24,450
- Gross operating margin -€13,153
down €13,153 (-28.6%), from €46,062 to €32,910
- Depreciation -€2,822
down €2,822 (-31.7%), from €8,913 to €6,090
- Other operating charges +€1,679
up €1,679 (+76.3%), from €2,200 to €3,879
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 | €22,296 | €22,292 | -€4 | 0.0% |
| Fixed assets | 21/28 | €15,929 | €9,734 | -€6,194 | -38.9% |
| Tangible fixed assets | 22/27 | €15,929 | €9,734 | -€6,194 | -38.9% |
| Land and buildings | 22 | €1,885 | €841 | -€1,044 | -55.4% |
| Plant, machinery and equipment | 23 | €10,893 | €7,469 | -€3,425 | -31.4% |
| Furniture and vehicles | 24 | €2,472 | €1,134 | -€1,338 | -54.1% |
| Other tangible fixed assets | 26 | €678 | €290 | -€387 | -57.1% |
| Current assets | 29/58 | €6,367 | €12,557 | +€6,190 | +97.2% |
| Stocks and contracts in progress | 3 | €5,760 | €6,561 | +€801 | +13.9% |
| Stocks | 30/36 | €5,760 | €6,561 | +€801 | +13.9% |
| Amounts receivable within one year | 40/41 | €44 | €82 | +€38 | +85.0% |
| Other amounts receivable | 41 | €44 | €82 | +€38 | +85.0% |
| Cash at bank and in hand | 54/58 | €563 | €5,914 | +€5,352 | +950.8% |
| Total equity and liabilities | 10/49 | €22,296 | €22,292 | -€4 | 0.0% |
| Equity | 10/15 | -€59,100 | -€62,253 | -€3,153 | -5.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,100 | -€77,253 | -€3,153 | -4.3% |
| Amounts payable | 17/49 | €81,396 | €84,545 | +€3,149 | +3.9% |
| Amounts payable after more than one year | 17 | €52,000 | €65,000 | +€13,000 | +25.0% |
| Financial debts | 170/4 | €52,000 | €65,000 | +€13,000 | +25.0% |
| Amounts payable within one year | 42/48 | €23,396 | €19,545 | -€3,851 | -16.5% |
| Trade debts | 44 | €6,456 | €9,110 | +€2,654 | +41.1% |
| Suppliers | 440/4 | €6,456 | €9,110 | +€2,654 | +41.1% |
| Taxes, remuneration and social security | 45 | €8,774 | €5,383 | -€3,391 | -38.6% |
| Taxes | 450/3 | €4,411 | - | -€4,411 | |
| Remuneration and social security | 454/9 | €4,364 | €5,383 | +€1,020 | +23.4% |
| Other amounts payable | 47/48 | €8,166 | €5,052 | -€3,114 | -38.1% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | €44,122 | €24,450 | -€19,672 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,913 | €6,090 | -€2,822 | -31.7% |
| Other operating charges | 640/8 | €2,200 | €3,879 | +€1,679 | +76.3% |
| Gross operating margin | 9900 | €46,062 | €32,910 | -€13,153 | -28.6% |
| Operating profit (loss) | 9901 | -€9,172 | -€1,509 | +€7,663 | +83.5% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,300 | €1,644 | +€344 | +26.4% |
| Recurring financial charges | 65 | €1,300 | €1,644 | +€344 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,442 | -€3,153 | +€7,289 | +69.8% |
| Profit (loss) for the period | 9904 | -€10,442 | -€3,153 | +€7,289 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,442 | -€3,153 | +€7,289 | +69.8% |
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 8 October 2026 via checked.be.