BAU: 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.
BAU
Largest movements
- Cash -€653
down €653 (-44.9%), from €1,454 to €801
mainly Net result for the year (-€17,567) and Tax, wage and social debts (-€481)
- Tangible fixed assets -€392
down €392 (-90.4%), from €434 to €42
- Profit (loss) carried forward -€17,567
down €17,567 (-11.3%), from -€155,349 to -€172,916
- Other debts +€14,438
up €14,438 (+14.0%), from €103,148 to €117,586
- Accrued charges and deferred income +€2,053
up €2,053 (+216.1%), from €950 to €3,004
- Trade debts +€511
up €511 (+1.7%), from €30,732 to €31,243
- Tax, wage and social debts -€481
down €481 (-3.3%), from €14,383 to €13,903
of which Taxes: -€481
- Gross operating margin -€16,674
down €16,674, from €118 to -€16,556
- Depreciation -€390
down €390 (-49.8%), from €782 to €392
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 | €1,921 | €876 | -€1,045 | -54.4% |
| Fixed assets | 21/28 | €434 | €42 | -€392 | -90.4% |
| Tangible fixed assets | 22/27 | €434 | €42 | -€392 | -90.4% |
| Furniture and vehicles | 24 | €434 | €42 | -€392 | -90.4% |
| Current assets | 29/58 | €1,487 | €834 | -€653 | -43.9% |
| Amounts receivable within one year | 40/41 | €34 | €34 | = | 0.0% |
| Other amounts receivable | 41 | €34 | €34 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,454 | €801 | -€653 | -44.9% |
| Total equity and liabilities | 10/49 | €1,921 | €876 | -€1,045 | -54.4% |
| Equity | 10/15 | -€147,292 | -€164,859 | -€17,567 | -11.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Outside capital | 11 | - | €6,197 | +€6,197 | |
| Other | 1109/19 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€155,349 | -€172,916 | -€17,567 | -11.3% |
| Amounts payable | 17/49 | €149,214 | €165,736 | +€16,522 | +11.1% |
| Amounts payable within one year | 42/48 | €148,263 | €162,732 | +€14,468 | +9.8% |
| Trade debts | 44 | €30,732 | €31,243 | +€511 | +1.7% |
| Suppliers | 440/4 | €30,732 | €31,243 | +€511 | +1.7% |
| Taxes, remuneration and social security | 45 | €14,383 | €13,903 | -€481 | -3.3% |
| Taxes | 450/3 | €494 | €14 | -€481 | -97.2% |
| Remuneration and social security | 454/9 | €13,889 | €13,889 | = | 0.0% |
| Other amounts payable | 47/48 | €103,148 | €117,586 | +€14,438 | +14.0% |
| Accrued charges and deferred income | 492/3 | €950 | €3,004 | +€2,053 | +216.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €392 | -€390 | -49.8% |
| Other operating charges | 640/8 | €384 | €411 | +€27 | +7.0% |
| Gross operating margin | 9900 | €118 | -€16,556 | -€16,674 | |
| Operating profit (loss) | 9901 | -€1,048 | -€17,360 | -€16,311 | -1555.7% |
| Financial charges | 65/66B | €252 | €207 | -€45 | -17.8% |
| Recurring financial charges | 65 | €252 | €207 | -€45 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,301 | -€17,567 | -€16,266 | -1250.7% |
| Profit (loss) for the period | 9904 | -€1,301 | -€17,567 | -€16,266 | -1250.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,301 | -€17,567 | -€16,266 | -1250.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.