BAUDIMMO: 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.
BAUDIMMO
Largest movements
- Cash -€27,340
down €27,340 (-31.5%), from €86,819 to €59,479
mainly Debts after one year (-€122,831) and Investment in fixed assets (net) (-€10,457)
- Debts after one year -€122,831
down €122,831 (-34.2%), from €359,029 to €236,198
- Reserves +€103,000
up €103,000 (+14.9%), from €691,000 to €794,000
- Gross operating margin +€9,642
up €9,642 (+7.0%), from €137,620 to €147,263
- Depreciation +€2,534
up €2,534, from €0 to €2,534
- Taxes +€2,051
up €2,051 (+6.0%), from €34,067 to €36,118
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 | €1,612,574 | €1,596,032 | -€16,542 | -1.0% |
| Fixed assets | 21/28 | €1,482,368 | €1,490,291 | +€7,923 | +0.5% |
| Tangible fixed assets | 22/27 | €362,368 | €370,291 | +€7,923 | +2.2% |
| Land and buildings | 22 | €362,368 | €362,368 | = | 0.0% |
| Furniture and vehicles | 24 | - | €7,923 | +€7,923 | |
| Financial fixed assets | 28 | €1,120,000 | €1,120,000 | = | 0.0% |
| Current assets | 29/58 | €130,206 | €105,741 | -€24,465 | -18.8% |
| Amounts receivable within one year | 40/41 | €41,577 | €45,550 | +€3,973 | +9.6% |
| Trade receivables | 40 | €36,736 | €37,055 | +€319 | +0.9% |
| Other amounts receivable | 41 | €4,842 | €8,495 | +€3,654 | +75.5% |
| Cash at bank and in hand | 54/58 | €86,819 | €59,479 | -€27,340 | -31.5% |
| Deferred charges and accrued income | 490/1 | €1,810 | €712 | -€1,098 | -60.7% |
| Total equity and liabilities | 10/49 | €1,612,574 | €1,596,032 | -€16,542 | -1.0% |
| Equity | 10/15 | €1,111,306 | €1,214,762 | +€103,456 | +9.3% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €691,000 | €794,000 | +€103,000 | +14.9% |
| Distributable reserves | 133 | €691,000 | €794,000 | +€103,000 | +14.9% |
| Profit (loss) carried forward | 14 | €306 | €762 | +€456 | +149.4% |
| Amounts payable | 17/49 | €501,268 | €381,270 | -€119,998 | -23.9% |
| Amounts payable after more than one year | 17 | €359,029 | €236,198 | -€122,831 | -34.2% |
| Financial debts | 170/4 | €359,029 | €236,198 | -€122,831 | -34.2% |
| Amounts payable within one year | 42/48 | €142,239 | €145,072 | +€2,833 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €127,263 | €127,830 | +€568 | +0.4% |
| Trade debts | 44 | €3,028 | €2,995 | -€33 | -1.1% |
| Suppliers | 440/4 | €3,028 | €2,995 | -€33 | -1.1% |
| Taxes, remuneration and social security | 45 | €11,825 | €14,246 | +€2,421 | +20.5% |
| Taxes | 450/3 | €9,849 | €12,141 | +€2,292 | +23.3% |
| Remuneration and social security | 454/9 | €1,976 | €2,105 | +€129 | +6.5% |
| Other amounts payable | 47/48 | €124 | €0 | -€124 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €2,534 | +€2,534 | |
| Other operating charges | 640/8 | €1,068 | €1,924 | +€855 | +80.0% |
| Gross operating margin | 9900 | €137,620 | €147,263 | +€9,642 | +7.0% |
| Operating profit (loss) | 9901 | €136,552 | €142,805 | +€6,253 | +4.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,688 | €3,231 | -€457 | -12.4% |
| Recurring financial charges | 65 | €3,688 | €3,231 | -€457 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €132,864 | €139,575 | +€6,711 | +5.1% |
| Income taxes | 67/77 | €34,067 | €36,118 | +€2,051 | +6.0% |
| Profit (loss) for the period | 9904 | €98,797 | €103,456 | +€4,659 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €98,797 | €103,456 | +€4,659 | +4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.