BAGNOUFFE: 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.
BAGNOUFFE
Largest movements
- Receivables within one year -€19,127
down €19,127 (-19.8%), from €96,514 to €77,386
of which Other amounts receivable: -€17,050
- Deferred charges and accrued income +€3,399
new in 2025: €3,399
- Profit (loss) carried forward -€15,467
down €15,467 (-20.5%), from €75,343 to €59,876
- Financial income -€932
down €932 (-19.9%), from €4,674 to €3,742
- Taxes +€924
new in 2025: €924
- Other operating charges +€400
new in 2025: €400
- Gross operating margin -€211
down €211 (-1.6%), from -€13,492 to -€13,704
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 | €97,441 | €82,141 | -€15,300 | -15.7% |
| Current assets | 29/58 | €97,441 | €82,141 | -€15,300 | -15.7% |
| Amounts receivable within one year | 40/41 | €96,514 | €77,386 | -€19,127 | -19.8% |
| Trade receivables | 40 | €2,077 | - | -€2,077 | |
| Other amounts receivable | 41 | €94,437 | €77,386 | -€17,050 | -18.1% |
| Cash at bank and in hand | 54/58 | €927 | €1,356 | +€429 | +46.2% |
| Deferred charges and accrued income | 490/1 | - | €3,399 | +€3,399 | |
| Total equity and liabilities | 10/49 | €97,441 | €82,141 | -€15,300 | -15.7% |
| Equity | 10/15 | €95,803 | €80,336 | -€15,467 | -16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €75,343 | €59,876 | -€15,467 | -20.5% |
| Amounts payable | 17/49 | €1,638 | €1,805 | +€167 | +10.2% |
| Amounts payable within one year | 42/48 | €1,638 | €1,805 | +€167 | +10.2% |
| Trade debts | 44 | €1,638 | €1,805 | +€167 | +10.2% |
| Suppliers | 440/4 | €1,638 | €1,805 | +€167 | +10.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Non-recurring operating charges | 66A | - | €4,127 | +€4,127 | |
| Gross operating margin | 9900 | -€13,492 | -€13,704 | -€211 | -1.6% |
| Operating profit (loss) | 9901 | -€13,492 | -€18,231 | -€4,738 | -35.1% |
| Financial income | 75/76B | €4,674 | €3,742 | -€932 | -19.9% |
| Recurring financial income | 75 | €4,674 | €3,742 | -€932 | -19.9% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.1% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,869 | -€14,542 | -€5,673 | -64.0% |
| Income taxes | 67/77 | - | €924 | +€924 | |
| Profit (loss) for the period | 9904 | -€8,869 | -€15,467 | -€6,597 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,869 | -€15,467 | -€6,597 | -74.4% |
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 25 October 2026 via checked.be.