BADES PHONE: what changed
Two financial 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.
BADES PHONE
Largest movements
- Cash +€18,109
new in 2025: €18,109
mainly Trade debts (+€119,015) and Receivables within one year (+€8,313)
- Receivables within one year -€8,313
down €8,313 (-7.2%), from €115,275 to €106,962
of which Trade receivables: -€18,348
- Stocks and contracts +€4,700
up €4,700 (+15.3%), from €30,750 to €35,450
- Trade debts +€119,015
new in 2025: €119,015
- Profit (loss) carried forward -€83,498
down €83,498 (-87.5%), from €95,408 to €11,910
- Tax, wage and social debts -€14,162
down €14,162 (-67.5%), from €20,991 to €6,829
of which Taxes: -€16,157
- Short-term financial debts -€7,493
no longer reported in 2025 (was €7,493)
- Gross operating margin -€90,535
down €90,535, from €10,355 to -€80,179
- Turnover -€80,895
down €80,895 (-8.0%), from €1.0m to €932,772
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.
Derived cash bridge
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 | €151,152 | €165,014 | +€13,862 | +9.2% |
| Fixed assets | 21/28 | €4,427 | €3,794 | -€633 | -14.3% |
| Tangible fixed assets | 22/27 | €1,632 | €999 | -€633 | -38.8% |
| Furniture and vehicles | 24 | €1,632 | €999 | -€633 | -38.8% |
| Financial fixed assets | 28 | €2,795 | €2,795 | = | 0.0% |
| Current assets | 29/58 | €146,725 | €161,220 | +€14,495 | +9.9% |
| Stocks and contracts in progress | 3 | €30,750 | €35,450 | +€4,700 | +15.3% |
| Stocks | 30/36 | €30,750 | €35,450 | +€4,700 | +15.3% |
| Amounts receivable within one year | 40/41 | €115,275 | €106,962 | -€8,313 | -7.2% |
| Trade receivables | 40 | €18,348 | - | -€18,348 | |
| Other amounts receivable | 41 | €96,926 | €106,962 | +€10,035 | +10.4% |
| Cash at bank and in hand | 54/58 | - | €18,109 | +€18,109 | |
| Deferred charges and accrued income | 490/1 | €700 | €700 | = | 0.0% |
| Total equity and liabilities | 10/49 | €151,152 | €165,014 | +€13,862 | +9.2% |
| Equity | 10/15 | €115,468 | €31,970 | -€83,498 | -72.3% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,408 | €11,910 | -€83,498 | -87.5% |
| Amounts payable | 17/49 | €35,683 | €133,043 | +€97,360 | +273% |
| Amounts payable within one year | 42/48 | €35,683 | €133,043 | +€97,360 | +273% |
| Financial debts | 43 | €7,493 | - | -€7,493 | |
| Credit institutions | 430/8 | €7,493 | - | -€7,493 | |
| Trade debts | 44 | - | €119,015 | +€119,015 | |
| Suppliers | 440/4 | - | €119,015 | +€119,015 | |
| Taxes, remuneration and social security | 45 | €20,991 | €6,829 | -€14,162 | -67.5% |
| Taxes | 450/3 | €19,641 | €3,484 | -€16,157 | -82.3% |
| Remuneration and social security | 454/9 | €1,350 | €3,345 | +€1,995 | +148% |
| Other amounts payable | 47/48 | €7,200 | €7,200 | = | 0.0% |
| Turnover | 70 | €1,013,666 | €932,772 | -€80,895 | -8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,003,311 | €1,012,951 | +€9,640 | +1.0% |
| Remuneration, social security and pensions | 62 | - | €5,101 | +€5,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €633 | -€149 | -19.0% |
| Other operating charges | 640/8 | €852 | - | -€852 | |
| Gross operating margin | 9900 | €10,355 | -€80,179 | -€90,535 | |
| Operating profit (loss) | 9901 | €8,721 | -€85,913 | -€94,635 | |
| Financial income | 75/76B | €4,270 | €3,745 | -€525 | -12.3% |
| Recurring financial income | 75 | €4,270 | €3,745 | -€525 | -12.3% |
| Financial charges | 65/66B | €507 | €633 | +€126 | +24.9% |
| Recurring financial charges | 65 | €507 | €633 | +€126 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €12,484 | -€82,801 | -€95,286 | |
| Income taxes | 67/77 | €2,669 | €697 | -€1,972 | -73.9% |
| Profit (loss) for the period | 9904 | €9,816 | -€83,498 | -€93,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,816 | -€83,498 | -€93,314 |
Source: filed annual accounts (NBB), financial 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 November 2026 via checked.be.