BAIG TRADING: 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.
BAIG TRADING
Largest movements
- Stocks and contracts -€54,624
down €54,624 (-46.2%), from €118,281 to €63,657
- Trade debts -€65,148
down €65,148 (-51.1%), from €127,430 to €62,282
- Profit (loss) carried forward +€31,330
up €31,330 (+28.3%), from -€110,670 to -€79,340
- Other debts -€19,361
down €19,361 (-40.1%), from €48,325 to €28,964
- Tax, wage and social debts -€2,116
down €2,116 (-3.8%), from €55,691 to €53,575
of which Remuneration and social security: -€5,904
- Turnover -€147,776
down €147,776 (-32.2%), from €458,547 to €310,771
- Staff costs -€40,999
no longer reported in 2024 (was €40,999)
- Purchases and services +€36,528
up €36,528 (+10.5%), from €347,355 to €383,883
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.
Derived cash bridge
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 | €128,951 | €73,656 | -€55,295 | -42.9% |
| Fixed assets | 21/28 | €3,470 | €3,470 | = | 0.0% |
| Financial fixed assets | 28 | €3,470 | €3,470 | = | 0.0% |
| Current assets | 29/58 | €125,481 | €70,186 | -€55,295 | -44.1% |
| Stocks and contracts in progress | 3 | €118,281 | €63,657 | -€54,624 | -46.2% |
| Stocks | 30/36 | €118,281 | €63,657 | -€54,624 | -46.2% |
| Cash at bank and in hand | 54/58 | €7,200 | €6,529 | -€671 | -9.3% |
| Total equity and liabilities | 10/49 | €128,951 | €73,656 | -€55,295 | -42.9% |
| Equity | 10/15 | -€102,495 | -€71,165 | +€31,330 | +30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €1,975 | €1,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,975 | €1,975 | = | 0.0% |
| Legal reserve | 130 | - | €1,975 | +€1,975 | |
| Reserves not available under the articles | 1311 | €1,975 | - | -€1,975 | |
| Profit (loss) carried forward | 14 | -€110,670 | -€79,340 | +€31,330 | +28.3% |
| Amounts payable | 17/49 | €231,446 | €144,821 | -€86,625 | -37.4% |
| Amounts payable within one year | 42/48 | €231,446 | €144,821 | -€86,625 | -37.4% |
| Trade debts | 44 | €127,430 | €62,282 | -€65,148 | -51.1% |
| Suppliers | 440/4 | €127,430 | €62,282 | -€65,148 | -51.1% |
| Taxes, remuneration and social security | 45 | €55,691 | €53,575 | -€2,116 | -3.8% |
| Taxes | 450/3 | €19,493 | €23,281 | +€3,788 | +19.4% |
| Remuneration and social security | 454/9 | €36,198 | €30,294 | -€5,904 | -16.3% |
| Other amounts payable | 47/48 | €48,325 | €28,964 | -€19,361 | -40.1% |
| Turnover | 70 | €458,547 | €310,771 | -€147,776 | -32.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €347,355 | €383,883 | +€36,528 | +10.5% |
| Remuneration, social security and pensions | 62 | €40,999 | - | -€40,999 | |
| Gross operating margin | 9900 | €32,238 | €33,453 | +€1,215 | +3.8% |
| Operating profit (loss) | 9901 | -€8,761 | €33,453 | +€42,214 | |
| Financial charges | 65/66B | €186 | €2,123 | +€1,937 | +1,041% |
| Recurring financial charges | 65 | €186 | €2,123 | +€1,937 | +1,041% |
| Profit (loss) for the period before taxes | 9903 | -€8,947 | €31,330 | +€40,277 | |
| Profit (loss) for the period | 9904 | -€8,947 | €31,330 | +€40,277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,947 | €31,330 | +€40,277 |
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 18 October 2026 via checked.be.