BAILLY PRODUCTION: 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.
BAILLY PRODUCTION
Largest movements
- Cash -€21,740
down €21,740 (-49.0%), from €44,362 to €22,622
mainly Net result for the year (-€36,468) and Other debts (-€1,338)
- Tangible fixed assets -€11,097
down €11,097 (-49.6%), from €22,369 to €11,272
of which Furniture and vehicles: -€5,701
- Receivables within one year -€4,562
down €4,562 (-67.5%), from €6,759 to €2,197
of which Trade receivables: -€4,380
- Profit (loss) carried forward -€36,468
down €36,468 (-58.2%), from €62,608 to €26,140
- Other debts -€1,338
down €1,338 (-65.3%), from €2,050 to €712
- Gross operating margin -€10,315
down €10,315 (-72.8%), from -€14,171 to -€24,486
- Depreciation -€1,241
down €1,241 (-10.1%), from €12,338 to €11,097
- Other operating charges +€787
new in 2025: €787
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 | €73,779 | €36,191 | -€37,588 | -50.9% |
| Fixed assets | 21/28 | €22,469 | €11,371 | -€11,097 | -49.4% |
| Tangible fixed assets | 22/27 | €22,369 | €11,272 | -€11,097 | -49.6% |
| Plant, machinery and equipment | 23 | €6,927 | €2,667 | -€4,260 | -61.5% |
| Furniture and vehicles | 24 | €6,996 | €1,295 | -€5,701 | -81.5% |
| Other tangible fixed assets | 26 | €8,446 | €7,309 | -€1,137 | -13.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €51,310 | €24,819 | -€26,491 | -51.6% |
| Amounts receivable within one year | 40/41 | €6,759 | €2,197 | -€4,562 | -67.5% |
| Trade receivables | 40 | €6,578 | €2,197 | -€4,380 | -66.6% |
| Other amounts receivable | 41 | €182 | - | -€182 | |
| Cash at bank and in hand | 54/58 | €44,362 | €22,622 | -€21,740 | -49.0% |
| Deferred charges and accrued income | 490/1 | €189 | - | -€189 | |
| Total equity and liabilities | 10/49 | €73,779 | €36,191 | -€37,588 | -50.9% |
| Equity | 10/15 | €69,608 | €33,140 | -€36,468 | -52.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,608 | €26,140 | -€36,468 | -58.2% |
| Amounts payable | 17/49 | €4,171 | €3,051 | -€1,120 | -26.9% |
| Amounts payable within one year | 42/48 | €4,171 | €3,051 | -€1,120 | -26.9% |
| Trade debts | 44 | €123 | €523 | +€400 | +327% |
| Suppliers | 440/4 | €123 | €523 | +€400 | +327% |
| Taxes, remuneration and social security | 45 | €1,999 | €1,816 | -€183 | -9.1% |
| Taxes | 450/3 | €1,999 | €1,816 | -€183 | -9.1% |
| Other amounts payable | 47/48 | €2,050 | €712 | -€1,338 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,338 | €11,097 | -€1,241 | -10.1% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€14,171 | -€24,486 | -€10,315 | -72.8% |
| Operating profit (loss) | 9901 | -€26,510 | -€36,371 | -€9,861 | -37.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €132 | €91 | -€41 | -31.3% |
| Recurring financial charges | 65 | €132 | €91 | -€41 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,642 | -€36,461 | -€9,819 | -36.9% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€26,642 | -€36,468 | -€9,826 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,642 | -€36,468 | -€9,826 | -36.9% |
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 28 October 2026 via checked.be.