BADIM: 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.
BADIM
Largest movements
- Tangible fixed assets -€9,305
down €9,305 (-26.3%), from €35,365 to €26,060
of which Other tangible fixed assets: -€6,885
- Cash -€8,829
down €8,829 (-36.7%), from €24,075 to €15,245
- Receivables within one year +€3,671
new in 2024: €3,671
- Other debts -€20,421
no longer reported in 2024 (was €20,421)
- Trade debts +€15,844
up €15,844 (+2,182%), from €726 to €16,570
- Profit (loss) carried forward -€9,785
down €9,785 (-106%), from -€9,236 to -€19,022
- Gross operating margin -€7,325
down €7,325, from €4,228 to -€3,097
- Depreciation +€2,579
up €2,579 (+49.2%), from €5,239 to €7,818
- Other operating charges +€387
new in 2024: €387
- Financial income +€160
new in 2024: €160
of which Non-recurring financial income: +€157
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,309 | €49,296 | -€14,014 | -22.1% |
| Fixed assets | 21/28 | €39,235 | €30,380 | -€8,855 | -22.6% |
| Tangible fixed assets | 22/27 | €35,365 | €26,060 | -€9,305 | -26.3% |
| Plant, machinery and equipment | 23 | €22,252 | €17,718 | -€4,534 | -20.4% |
| Furniture and vehicles | 24 | - | €2,114 | +€2,114 | |
| Other tangible fixed assets | 26 | €13,113 | €6,228 | -€6,885 | -52.5% |
| Financial fixed assets | 28 | €3,870 | €4,320 | +€450 | +11.6% |
| Current assets | 29/58 | €24,075 | €18,916 | -€5,159 | -21.4% |
| Amounts receivable within one year | 40/41 | - | €3,671 | +€3,671 | |
| Trade receivables | 40 | - | €3,671 | +€3,671 | |
| Cash at bank and in hand | 54/58 | €24,075 | €15,245 | -€8,829 | -36.7% |
| Total equity and liabilities | 10/49 | €63,309 | €49,296 | -€14,014 | -22.1% |
| Equity | 10/15 | €40,764 | €30,978 | -€9,785 | -24.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | - | -€50,000 | |
| Other | 1109/19 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | -€9,236 | -€19,022 | -€9,785 | -106% |
| Amounts payable | 17/49 | €22,546 | €18,318 | -€4,228 | -18.8% |
| Amounts payable within one year | 42/48 | €22,546 | €18,318 | -€4,228 | -18.8% |
| Trade debts | 44 | €726 | €16,570 | +€15,844 | +2,182% |
| Suppliers | 440/4 | €726 | €16,570 | +€15,844 | +2,182% |
| Taxes, remuneration and social security | 45 | €1,399 | €1,748 | +€349 | +24.9% |
| Taxes | 450/3 | €1,399 | €1,748 | +€349 | +24.9% |
| Other amounts payable | 47/48 | €20,421 | - | -€20,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,239 | €7,818 | +€2,579 | +49.2% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €4,228 | -€3,097 | -€7,325 | |
| Operating profit (loss) | 9901 | -€1,011 | -€11,303 | -€10,292 | -1,018% |
| Financial income | 75/76B | - | €160 | +€160 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Non-recurring financial income | 76B | - | €157 | +€157 | |
| Financial charges | 65/66B | €48 | €49 | +€0 | +0.3% |
| Recurring financial charges | 65 | €48 | €49 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,060 | -€11,191 | -€10,131 | -956% |
| Profit (loss) for the period | 9904 | -€1,060 | -€11,191 | -€10,131 | -956% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,060 | -€11,191 | -€10,131 | -956% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.