BADIS: 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.
BADIS
Largest movements
- Receivables within one year +€664,000
up €664,000 (+1.1%), from €61.1m to €61.7m
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€122,511
up €122,511 (+24.2%), from €505,236 to €627,747
- Taxes +€45,019
up €45,019 (+37.1%), from €121,503 to €166,523
- Gross operating margin +€6,354
up €6,354 (+32.8%), from -€19,369 to -€13,015
- Financial charges +€3,387
up €3,387, from -€147 to €3,240
- Other operating charges +€400
new in 2025: €400
From the 30-06-2024 result to the 30-06-2025 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 30-06-2024 and 30-06-2025 balance sheets and the 30-06-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2024 | 30-06-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,344,125 | €62,457,712 | +€113,587 | +0.2% |
| Current assets | 29/58 | €62,344,125 | €62,457,712 | +€113,587 | +0.2% |
| Amounts receivable within one year | 40/41 | €61,060,974 | €61,724,974 | +€664,000 | +1.1% |
| Other amounts receivable | 41 | €61,060,974 | €61,724,974 | +€664,000 | +1.1% |
| Cash at bank and in hand | 54/58 | €1,282,243 | €731,830 | -€550,413 | -42.9% |
| Deferred charges and accrued income | 490/1 | €908 | €908 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,344,125 | €62,457,712 | +€113,587 | +0.2% |
| Equity | 10/15 | €61,671,213 | €62,115,782 | +€444,569 | +0.7% |
| Contributions | 10/11 | €33,047,130 | €33,047,130 | = | 0.0% |
| Capital | 10 | €1,738,950 | €1,738,950 | = | 0.0% |
| Issued capital | 100 | €1,738,950 | €1,738,950 | = | 0.0% |
| Contributions outside capital | 11 | €31,308,180 | €31,308,180 | = | 0.0% |
| Share premium | 1100/10 | €31,308,180 | €31,308,180 | = | 0.0% |
| Reserves | 13 | €1,294,885 | €1,294,885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €223,785 | €223,785 | = | 0.0% |
| Legal reserve | 130 | €223,785 | €223,785 | = | 0.0% |
| Distributable reserves | 133 | €1,071,100 | €1,071,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,329,198 | €27,773,767 | +€444,569 | +1.6% |
| Amounts payable | 17/49 | €672,911 | €341,929 | -€330,982 | -49.2% |
| Amounts payable within one year | 42/48 | €672,911 | €341,929 | -€330,982 | -49.2% |
| Trade debts | 44 | €79,816 | €4,228 | -€75,588 | -94.7% |
| Suppliers | 440/4 | €79,816 | €4,228 | -€75,588 | -94.7% |
| Taxes, remuneration and social security | 45 | €292,987 | €337,701 | +€44,714 | +15.3% |
| Taxes | 450/3 | €292,987 | €337,701 | +€44,714 | +15.3% |
| Other amounts payable | 47/48 | €300,108 | - | -€300,108 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€19,369 | -€13,015 | +€6,354 | +32.8% |
| Operating profit (loss) | 9901 | -€19,369 | -€13,415 | +€5,955 | +30.7% |
| Financial income | 75/76B | €505,236 | €627,747 | +€122,511 | +24.2% |
| Recurring financial income | 75 | €505,236 | €627,747 | +€122,511 | +24.2% |
| Financial charges | 65/66B | -€147 | €3,240 | +€3,387 | |
| Recurring financial charges | 65 | -€147 | €3,240 | +€3,387 | |
| Profit (loss) for the period before taxes | 9903 | €486,013 | €611,092 | +€125,078 | +25.7% |
| Income taxes | 67/77 | €121,503 | €166,523 | +€45,019 | +37.1% |
| Profit (loss) for the period | 9904 | €364,510 | €444,569 | +€80,059 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €364,510 | €444,569 | +€80,059 | +22.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.