BAFI: 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.
BAFI
Largest movements
- Receivables within one year +€278
up €278 (+6.3%), from €4,452 to €4,730
- Tangible fixed assets -€136
down €136 (-25.0%), from €546 to €409
- Trade debts +€854
up €854 (+282.5%), from €303 to €1,157
- Profit (loss) carried forward -€732
down €732 (-5.3%), from -€13,869 to -€14,601
- Gross operating margin +€670
up €670 (+45.8%), from -€1,463 to -€792
- Financial income +€278
new in 2024: €278
- Depreciation +€136
new in 2024: €136
- Financial charges -€75
down €75 (-79.3%), from €94 to €19
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,069 | €5,191 | +€122 | +2.4% |
| Fixed assets | 21/28 | €546 | €409 | -€136 | -25.0% |
| Tangible fixed assets | 22/27 | €546 | €409 | -€136 | -25.0% |
| Plant, machinery and equipment | 23 | €546 | €409 | -€136 | -25.0% |
| Current assets | 29/58 | €4,523 | €4,782 | +€259 | +5.7% |
| Amounts receivable within one year | 40/41 | €4,452 | €4,730 | +€278 | +6.3% |
| Other amounts receivable | 41 | €4,452 | €4,730 | +€278 | +6.3% |
| Cash at bank and in hand | 54/58 | €72 | €52 | -€19 | -27.0% |
| Total equity and liabilities | 10/49 | €5,069 | €5,191 | +€122 | +2.4% |
| Equity | 10/15 | €4,767 | €4,035 | -€732 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36 | €36 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36 | €36 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36 | €36 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,869 | -€14,601 | -€732 | -5.3% |
| Amounts payable | 17/49 | €303 | €1,157 | +€854 | +282.5% |
| Amounts payable within one year | 42/48 | €303 | €1,157 | +€854 | +282.5% |
| Trade debts | 44 | €303 | €1,157 | +€854 | +282.5% |
| Suppliers | 440/4 | €303 | €1,157 | +€854 | +282.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €136 | +€136 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€1,463 | -€792 | +€670 | +45.8% |
| Operating profit (loss) | 9901 | -€1,525 | -€991 | +€534 | +35.0% |
| Financial income | 75/76B | - | €278 | +€278 | |
| Recurring financial income | 75 | - | €278 | +€278 | |
| Financial charges | 65/66B | €94 | €19 | -€75 | -79.3% |
| Recurring financial charges | 65 | €94 | €19 | -€75 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,618 | -€732 | +€886 | +54.8% |
| Profit (loss) for the period | 9904 | -€1,618 | -€732 | +€886 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,618 | -€732 | +€886 | +54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.