BADI: 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.
BADI
Largest movements
- Tangible fixed assets +€9,838
up €9,838 (+6.1%), from €161,811 to €171,649
of which Furniture and vehicles: +€11,833
- Receivables within one year -€8,291
down €8,291 (-53.1%), from €15,606 to €7,316
of which Trade receivables: -€7,260
- Cash +€2,843
up €2,843 (+68.6%), from €4,145 to €6,989
mainly Other debts (+€11,902) and Net result for the year (+€8,334)
- Other debts +€11,902
up €11,902 (+640.0%), from €1,860 to €13,762
- Debts after one year -€11,862
down €11,862 (-14.6%), from €81,422 to €69,560
- Reserves +€8,334
up €8,334 (+10.9%), from €76,429 to €84,764
- Trade debts -€3,825
down €3,825 (-96.1%), from €3,980 to €155
- Gross operating margin -€1,209
down €1,209 (-6.2%), from €19,454 to €18,245
- Depreciation +€1,121
up €1,121 (+88.0%), from €1,274 to €2,395
- Taxes -€632
down €632 (-15.1%), from €4,188 to €3,556
- Financial charges -€363
down €363 (-11.0%), from €3,306 to €2,943
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 | €184,254 | €188,172 | +€3,918 | +2.1% |
| Fixed assets | 21/28 | €161,901 | €171,739 | +€9,838 | +6.1% |
| Tangible fixed assets | 22/27 | €161,811 | €171,649 | +€9,838 | +6.1% |
| Land and buildings | 22 | €152,250 | €152,250 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,561 | €7,566 | -€1,995 | -20.9% |
| Furniture and vehicles | 24 | - | €11,833 | +€11,833 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €22,353 | €16,432 | -€5,920 | -26.5% |
| Amounts receivable within one year | 40/41 | €15,606 | €7,316 | -€8,291 | -53.1% |
| Trade receivables | 40 | €7,260 | €0 | -€7,260 | -100.0% |
| Other amounts receivable | 41 | €8,346 | €7,316 | -€1,031 | -12.3% |
| Cash at bank and in hand | 54/58 | €4,145 | €6,989 | +€2,843 | +68.6% |
| Deferred charges and accrued income | 490/1 | €2,601 | €2,128 | -€473 | -18.2% |
| Total equity and liabilities | 10/49 | €184,254 | €188,172 | +€3,918 | +2.1% |
| Equity | 10/15 | €82,629 | €90,964 | +€8,334 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,429 | €84,764 | +€8,334 | +10.9% |
| Distributable reserves | 133 | €76,429 | €84,764 | +€8,334 | +10.9% |
| Amounts payable | 17/49 | €101,624 | €97,208 | -€4,416 | -4.3% |
| Amounts payable after more than one year | 17 | €81,422 | €69,560 | -€11,862 | -14.6% |
| Financial debts | 170/4 | €81,422 | €69,560 | -€11,862 | -14.6% |
| Amounts payable within one year | 42/48 | €20,120 | €27,577 | +€7,457 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €11,515 | €11,862 | +€347 | +3.0% |
| Trade debts | 44 | €3,980 | €155 | -€3,825 | -96.1% |
| Suppliers | 440/4 | €3,980 | €155 | -€3,825 | -96.1% |
| Taxes, remuneration and social security | 45 | €2,766 | €1,799 | -€966 | -34.9% |
| Taxes | 450/3 | €2,766 | €1,799 | -€966 | -34.9% |
| Other amounts payable | 47/48 | €1,860 | €13,762 | +€11,902 | +640.0% |
| Accrued charges and deferred income | 492/3 | €82 | €71 | -€12 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,274 | €2,395 | +€1,121 | +88.0% |
| Other operating charges | 640/8 | €1,208 | €1,213 | +€5 | +0.4% |
| Gross operating margin | 9900 | €19,454 | €18,245 | -€1,209 | -6.2% |
| Operating profit (loss) | 9901 | €16,972 | €14,637 | -€2,335 | -13.8% |
| Financial income | 75/76B | €181 | €197 | +€16 | +8.8% |
| Recurring financial income | 75 | €181 | €197 | +€16 | +8.8% |
| Financial charges | 65/66B | €3,306 | €2,943 | -€363 | -11.0% |
| Recurring financial charges | 65 | €3,306 | €2,943 | -€363 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €13,847 | €11,891 | -€1,956 | -14.1% |
| Income taxes | 67/77 | €4,188 | €3,556 | -€632 | -15.1% |
| Profit (loss) for the period | 9904 | €9,659 | €8,334 | -€1,324 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,659 | €8,334 | -€1,324 | -13.7% |
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 2 October 2026 via checked.be.