BARDIMMO: what changed
Two fiscal 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.
BARDIMMO
Largest movements
- Tangible fixed assets -€69,138
down €69,138 (-14.2%), from €485,374 to €416,237
of which Land and buildings: -€47,260
- Cash -€46,660
down €46,660 (-90.2%), from €51,752 to €5,093
mainly Net result for the year (-€71,895) and Current portion of long-term debt (-€20,153)
- Receivables within one year +€5,830
up €5,830 (+60.9%), from €9,582 to €15,412
of which Other amounts receivable: +€3,260
- Profit (loss) carried forward -€71,895
new in 2025: -€71,895
- Current portion of long-term debt -€20,153
down €20,153 (-70.3%), from €28,666 to €8,513
- Debts after one year -€8,513
down €8,513 (-13.4%), from €63,721 to €55,208
- Accrued charges and deferred income -€6,603
down €6,603 (-85.3%), from €7,739 to €1,136
- Gross operating margin -€83,955
down €83,955 (-85.7%), from €97,907 to €13,952
- Taxes -€7,319
down €7,319 (-100.0%), from €7,319 to €0
- Financial charges -€6,350
down €6,350 (-66.7%), from €9,517 to €3,168
- Depreciation -€4,531
down €4,531 (-5.8%), from €77,464 to €72,933
- Other operating charges +€2,512
up €2,512 (+34.1%), from €7,373 to €9,885
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 | €553,246 | €442,329 | -€110,917 | -20.0% |
| Fixed assets | 21/28 | €485,374 | €416,237 | -€69,138 | -14.2% |
| Tangible fixed assets | 22/27 | €485,374 | €416,237 | -€69,138 | -14.2% |
| Land and buildings | 22 | €447,236 | €399,976 | -€47,260 | -10.6% |
| Plant, machinery and equipment | 23 | - | €2,199 | +€2,199 | |
| Furniture and vehicles | 24 | €38,138 | €14,062 | -€24,076 | -63.1% |
| Current assets | 29/58 | €67,872 | €26,092 | -€41,780 | -61.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,582 | €15,412 | +€5,830 | +60.9% |
| Trade receivables | 40 | €115 | €2,686 | +€2,571 | +2233.8% |
| Other amounts receivable | 41 | €9,467 | €12,726 | +€3,260 | +34.4% |
| Cash at bank and in hand | 54/58 | €51,752 | €5,093 | -€46,660 | -90.2% |
| Deferred charges and accrued income | 490/1 | €6,538 | €5,587 | -€950 | -14.5% |
| Total equity and liabilities | 10/49 | €553,246 | €442,329 | -€110,917 | -20.0% |
| Equity | 10/15 | €181,827 | €109,932 | -€71,895 | -39.5% |
| Contributions | 10/11 | €86,100 | €86,100 | = | 0.0% |
| Revaluation surpluses | 12 | €6,786 | €6,786 | = | 0.0% |
| Reserves | 13 | €88,941 | €88,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €88,941 | €88,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€71,895 | -€71,895 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €371,419 | €332,396 | -€39,023 | -10.5% |
| Amounts payable after more than one year | 17 | €63,721 | €55,208 | -€8,513 | -13.4% |
| Financial debts | 170/4 | €63,721 | €55,208 | -€8,513 | -13.4% |
| Amounts payable within one year | 42/48 | €299,959 | €276,052 | -€23,907 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €28,666 | €8,513 | -€20,153 | -70.3% |
| Trade debts | 44 | €19,994 | €17,217 | -€2,777 | -13.9% |
| Suppliers | 440/4 | €19,994 | €17,217 | -€2,777 | -13.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €251,299 | €250,321 | -€977 | -0.4% |
| Accrued charges and deferred income | 492/3 | €7,739 | €1,136 | -€6,603 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,464 | €72,933 | -€4,531 | -5.8% |
| Other operating charges | 640/8 | €7,373 | €9,885 | +€2,512 | +34.1% |
| Gross operating margin | 9900 | €97,907 | €13,952 | -€83,955 | -85.7% |
| Operating profit (loss) | 9901 | €13,070 | -€68,866 | -€81,936 | |
| Financial income | 75/76B | €230 | €139 | -€91 | -39.5% |
| Recurring financial income | 75 | €230 | €139 | -€91 | -39.5% |
| Financial charges | 65/66B | €9,517 | €3,168 | -€6,350 | -66.7% |
| Recurring financial charges | 65 | €9,517 | €3,168 | -€6,350 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €3,783 | -€71,895 | -€75,677 | |
| Transfer from deferred taxes | 780 | €1,416 | €0 | -€1,416 | -100.0% |
| Income taxes | 67/77 | €7,319 | €0 | -€7,319 | -100.0% |
| Profit (loss) for the period | 9904 | -€2,121 | -€71,895 | -€69,774 | -3289.7% |
| Transfer from tax-exempt reserves | 789 | €5,524 | €0 | -€5,524 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,403 | -€71,895 | -€75,298 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.