BAILA: 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.
BAILA
Largest movements
- Cash -€4,849
down €4,849 (-44.5%), from €10,908 to €6,059
mainly Net result for the year (-€4,814) and Trade debts (-€513)
- Stocks and contracts -€618
down €618 (-65.1%), from €949 to €332
- Profit (loss) carried forward -€4,814
down €4,814 (-37.0%), from -€13,002 to -€17,816
- Trade debts -€513
down €513 (-41.8%), from €1,225 to €712
- Tax, wage and social debts -€139
no longer reported in 2025 (was €139)
- Gross operating margin -€6,165
down €6,165, from €2,248 to -€3,917
- Taxes -€139
no longer reported in 2025 (was €139)
- Other operating charges +€121
up €121 (+20.3%), from €593 to €714
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.
Cash bridge derived
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 | €11,913 | €6,448 | -€5,465 | -45.9% |
| Current assets | 29/58 | €11,913 | €6,448 | -€5,465 | -45.9% |
| Stocks and contracts in progress | 3 | €949 | €332 | -€618 | -65.1% |
| Stocks | 30/36 | €949 | €332 | -€618 | -65.1% |
| Amounts receivable within one year | 40/41 | €39 | €39 | = | 0.0% |
| Other amounts receivable | 41 | €39 | €39 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,908 | €6,059 | -€4,849 | -44.5% |
| Deferred charges and accrued income | 490/1 | €17 | €19 | +€2 | +9.1% |
| Total equity and liabilities | 10/49 | €11,913 | €6,448 | -€5,465 | -45.9% |
| Equity | 10/15 | €6,649 | €1,836 | -€4,814 | -72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,051 | €1,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,051 | €1,051 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,051 | €1,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,002 | -€17,816 | -€4,814 | -37.0% |
| Amounts payable | 17/49 | €5,264 | €4,612 | -€651 | -12.4% |
| Amounts payable within one year | 42/48 | €5,264 | €4,612 | -€651 | -12.4% |
| Trade debts | 44 | €1,225 | €712 | -€513 | -41.8% |
| Suppliers | 440/4 | €1,225 | €712 | -€513 | -41.8% |
| Taxes, remuneration and social security | 45 | €139 | - | -€139 | |
| Taxes | 450/3 | €139 | - | -€139 | |
| Other amounts payable | 47/48 | €3,900 | €3,900 | = | 0.0% |
| Other operating charges | 640/8 | €593 | €714 | +€121 | +20.3% |
| Gross operating margin | 9900 | €2,248 | -€3,917 | -€6,165 | |
| Operating profit (loss) | 9901 | €1,655 | -€4,631 | -€6,286 | |
| Financial charges | 65/66B | €176 | €183 | +€7 | +4.1% |
| Recurring financial charges | 65 | €176 | €183 | +€7 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €1,479 | -€4,814 | -€6,293 | |
| Income taxes | 67/77 | €139 | - | -€139 | |
| Profit (loss) for the period | 9904 | €1,341 | -€4,814 | -€6,154 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | -€4,814 | -€6,154 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.