BAI-TECH: 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.
BAI-TECH
Largest movements
- Cash +€33,240
up €33,240 (+94.9%), from €35,018 to €68,258
mainly Net result for the year (+€38,779) and Tax, wage and social debts (+€11,377)
- Tangible fixed assets +€19,167
new in 2024: €19,167
- Receivables within one year +€7,921
new in 2024: €7,921
of which Other amounts receivable: +€5,534
- Profit (loss) carried forward +€38,779
up €38,779 (+169.1%), from €22,927 to €61,706
- Tax, wage and social debts +€11,377
up €11,377 (+150.6%), from €7,555 to €18,933
of which Taxes: +€12,925
- Contributions +€5,000
new in 2024: €5,000
- Other debts +€2,841
new in 2024: €2,841
- Trade debts +€2,383
up €2,383 (+47.9%), from €4,971 to €7,354
- Turnover +€107,409
up €107,409 (+131.4%), from €81,763 to €189,172
- Purchases and services +€79,435
up €79,435 (+150.5%), from €52,770 to €132,205
- Gross operating margin +€27,974
up €27,974 (+96.5%), from €28,993 to €56,966
- Taxes +€7,454
up €7,454 (+129.9%), from €5,739 to €13,193
- Depreciation +€3,833
new in 2024: €3,833
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 | €35,453 | €95,833 | +€60,380 | +170.3% |
| Fixed assets | 21/28 | - | €19,167 | +€19,167 | |
| Tangible fixed assets | 22/27 | - | €19,167 | +€19,167 | |
| Furniture and vehicles | 24 | - | €19,167 | +€19,167 | |
| Current assets | 29/58 | €35,453 | €76,666 | +€41,213 | +116.2% |
| Amounts receivable within one year | 40/41 | - | €7,921 | +€7,921 | |
| Trade receivables | 40 | - | €2,387 | +€2,387 | |
| Other amounts receivable | 41 | - | €5,534 | +€5,534 | |
| Cash at bank and in hand | 54/58 | €35,018 | €68,258 | +€33,240 | +94.9% |
| Deferred charges and accrued income | 490/1 | €435 | €487 | +€51 | +11.8% |
| Total equity and liabilities | 10/49 | €35,453 | €95,833 | +€60,380 | +170.3% |
| Equity | 10/15 | €22,927 | €66,706 | +€43,779 | +191.0% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €22,927 | €61,706 | +€38,779 | +169.1% |
| Amounts payable | 17/49 | €12,526 | €29,127 | +€16,601 | +132.5% |
| Amounts payable within one year | 42/48 | €12,526 | €29,127 | +€16,601 | +132.5% |
| Trade debts | 44 | €4,971 | €7,354 | +€2,383 | +47.9% |
| Suppliers | 440/4 | €4,971 | €7,354 | +€2,383 | +47.9% |
| Taxes, remuneration and social security | 45 | €7,555 | €18,933 | +€11,377 | +150.6% |
| Taxes | 450/3 | €6,007 | €18,933 | +€12,925 | +215.2% |
| Remuneration and social security | 454/9 | €1,548 | - | -€1,548 | |
| Other amounts payable | 47/48 | - | €2,841 | +€2,841 | |
| Turnover | 70 | €81,763 | €189,172 | +€107,409 | +131.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,770 | €132,205 | +€79,435 | +150.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,833 | +€3,833 | |
| Other operating charges | 640/8 | €184 | €812 | +€628 | +341.3% |
| Gross operating margin | 9900 | €28,993 | €56,966 | +€27,974 | +96.5% |
| Operating profit (loss) | 9901 | €28,809 | €52,321 | +€23,513 | +81.6% |
| Financial charges | 65/66B | €143 | €349 | +€206 | +144.7% |
| Recurring financial charges | 65 | €143 | €349 | +€206 | +144.7% |
| Profit (loss) for the period before taxes | 9903 | €28,666 | €51,972 | +€23,306 | +81.3% |
| Income taxes | 67/77 | €5,739 | €13,193 | +€7,454 | +129.9% |
| Profit (loss) for the period | 9904 | €22,927 | €38,779 | +€15,852 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,927 | €38,779 | +€15,852 | +69.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.