BAPBER: 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.
BAPBER
Largest movements
- Receivables within one year +€13,554
up €13,554 (+536.0%), from €2,529 to €16,083
of which Other amounts receivable: +€12,623
- Tangible fixed assets -€11,836
down €11,836 (-30.1%), from €39,386 to €27,550
- Profit (loss) carried forward +€11,441
up €11,441 (+12.9%), from €88,840 to €100,281
- Other debts -€11,335
no longer reported in 2025 (was €11,335)
- Gross operating margin +€10,541
up €10,541 (+90.8%), from €11,608 to €22,150
- Depreciation +€2,334
up €2,334 (+22.9%), from €10,201 to €12,535
- Other operating charges -€1,026
down €1,026 (-43.7%), from €2,346 to €1,320
- Financial income +€983
up €983 (+39.8%), from €2,468 to €3,451
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 | €146,343 | €147,167 | +€824 | +0.6% |
| Fixed assets | 21/28 | €39,387 | €27,551 | -€11,836 | -30.0% |
| Tangible fixed assets | 22/27 | €39,386 | €27,550 | -€11,836 | -30.1% |
| Furniture and vehicles | 24 | €39,386 | €27,550 | -€11,836 | -30.1% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €106,957 | €119,616 | +€12,659 | +11.8% |
| Amounts receivable after more than one year | 29 | €97,000 | €97,000 | = | 0.0% |
| Other amounts receivable | 291 | €97,000 | €97,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,529 | €16,083 | +€13,554 | +536.0% |
| Trade receivables | 40 | €2,529 | €3,461 | +€932 | +36.8% |
| Other amounts receivable | 41 | - | €12,623 | +€12,623 | |
| Cash at bank and in hand | 54/58 | €7,081 | €5,629 | -€1,452 | -20.5% |
| Deferred charges and accrued income | 490/1 | €347 | €904 | +€557 | +160.5% |
| Total equity and liabilities | 10/49 | €146,343 | €147,167 | +€824 | +0.6% |
| Equity | 10/15 | €133,328 | €144,769 | +€11,441 | +8.6% |
| Contributions | 10/11 | €8,900 | €8,900 | = | 0.0% |
| Reserves | 13 | €35,588 | €35,588 | = | 0.0% |
| Distributable reserves | 133 | €35,588 | €35,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,840 | €100,281 | +€11,441 | +12.9% |
| Amounts payable | 17/49 | €13,015 | €2,398 | -€10,617 | -81.6% |
| Amounts payable within one year | 42/48 | €13,015 | €2,398 | -€10,617 | -81.6% |
| Trade debts | 44 | €376 | €345 | -€31 | -8.2% |
| Suppliers | 440/4 | €376 | €345 | -€31 | -8.2% |
| Taxes, remuneration and social security | 45 | €1,305 | €2,053 | +€749 | +57.4% |
| Taxes | 450/3 | €1,305 | €2,053 | +€749 | +57.4% |
| Other amounts payable | 47/48 | €11,335 | - | -€11,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,201 | €12,535 | +€2,334 | +22.9% |
| Other operating charges | 640/8 | €2,346 | €1,320 | -€1,026 | -43.7% |
| Non-recurring operating charges | 66A | €3,824 | - | -€3,824 | |
| Gross operating margin | 9900 | €11,608 | €22,150 | +€10,541 | +90.8% |
| Operating profit (loss) | 9901 | -€4,762 | €8,295 | +€13,057 | |
| Financial income | 75/76B | €2,468 | €3,451 | +€983 | +39.8% |
| Recurring financial income | 75 | €2,468 | €3,451 | +€983 | +39.8% |
| Financial charges | 65/66B | €291 | €129 | -€163 | -55.8% |
| Recurring financial charges | 65 | €291 | €129 | -€163 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,586 | €11,617 | +€14,203 | |
| Income taxes | 67/77 | -€10 | €176 | +€186 | |
| Profit (loss) for the period | 9904 | -€2,576 | €11,441 | +€14,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,576 | €11,441 | +€14,017 |
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 11 October 2026 via checked.be.