BAPTISIA: 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.
BAPTISIA
Largest movements
- Tangible fixed assets -€7,495
down €7,495 (-100.0%), from €7,495 to €0
of which Furniture and vehicles: -€4,743
- Cash -€3,595
down €3,595 (-98.8%), from €3,639 to €43
mainly Other debts (-€5,071) and Trade debts (-€2,372)
- Receivables within one year +€2,130
up €2,130 (+517.5%), from €412 to €2,541
of which Trade receivables: +€1,416
- Deferred charges and accrued income -€955
down €955 (-25.9%), from €3,682 to €2,727
- Current investments +€546
new in 2024: €546
- Other debts -€5,071
down €5,071 (-59.1%), from €8,576 to €3,504
- Trade debts -€2,372
down €2,372 (-90.1%), from €2,633 to €262
- Profit (loss) carried forward -€1,478
down €1,478 (-28.9%), from -€5,119 to -€6,597
- Tax, wage and social debts +€1,126
up €1,126 (+28.3%), from €3,977 to €5,103
- Debts after one year -€1,086
down €1,086 (-100.0%), from €1,086 to €0
- Gross operating margin +€19,802
up €19,802, from -€12,531 to €7,272
- Other operating charges +€239
up €239 (+160.4%), from €149 to €387
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 | €15,228 | €5,858 | -€9,370 | -61.5% |
| Fixed assets | 21/28 | €7,495 | €0 | -€7,495 | -100.0% |
| Tangible fixed assets | 22/27 | €7,495 | €0 | -€7,495 | -100.0% |
| Plant, machinery and equipment | 23 | €2,752 | €0 | -€2,752 | -100.0% |
| Furniture and vehicles | 24 | €4,743 | €0 | -€4,743 | -100.0% |
| Current assets | 29/58 | €7,733 | €5,858 | -€1,875 | -24.2% |
| Amounts receivable within one year | 40/41 | €412 | €2,541 | +€2,130 | +517.5% |
| Trade receivables | 40 | - | €1,416 | +€1,416 | |
| Other amounts receivable | 41 | €412 | €1,126 | +€714 | +173.5% |
| Current investments | 50/53 | - | €546 | +€546 | |
| Cash at bank and in hand | 54/58 | €3,639 | €43 | -€3,595 | -98.8% |
| Deferred charges and accrued income | 490/1 | €3,682 | €2,727 | -€955 | -25.9% |
| Total equity and liabilities | 10/49 | €15,228 | €5,858 | -€9,370 | -61.5% |
| Equity | 10/15 | -€2,619 | -€4,097 | -€1,478 | -56.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,119 | -€6,597 | -€1,478 | -28.9% |
| Amounts payable | 17/49 | €17,847 | €9,955 | -€7,892 | -44.2% |
| Amounts payable after more than one year | 17 | €1,086 | €0 | -€1,086 | -100.0% |
| Financial debts | 170/4 | €1,086 | €0 | -€1,086 | -100.0% |
| Amounts payable within one year | 42/48 | €16,761 | €9,955 | -€6,806 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €1,575 | €1,086 | -€489 | -31.1% |
| Trade debts | 44 | €2,633 | €262 | -€2,372 | -90.1% |
| Suppliers | 440/4 | €2,633 | €262 | -€2,372 | -90.1% |
| Taxes, remuneration and social security | 45 | €3,977 | €5,103 | +€1,126 | +28.3% |
| Taxes | 450/3 | €3,977 | €5,103 | +€1,126 | +28.3% |
| Other amounts payable | 47/48 | €8,576 | €3,504 | -€5,071 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,495 | €7,495 | = | 0.0% |
| Other operating charges | 640/8 | €149 | €387 | +€239 | +160.4% |
| Gross operating margin | 9900 | -€12,531 | €7,272 | +€19,802 | |
| Operating profit (loss) | 9901 | -€20,175 | -€611 | +€19,564 | +97.0% |
| Financial charges | 65/66B | €826 | €867 | +€41 | +5.0% |
| Recurring financial charges | 65 | €826 | €867 | +€41 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,001 | -€1,478 | +€19,523 | +93.0% |
| Profit (loss) for the period | 9904 | -€21,001 | -€1,478 | +€19,523 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,001 | -€1,478 | +€19,523 | +93.0% |
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 11 October 2026 via checked.be.