BAUGNEE - DRION: 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.
BAUGNEE - DRION
Largest movements
- Cash -€66,298
down €66,298 (-71.7%), from €92,404 to €26,105
mainly Other debts (-€64,701) and Net result for the year (-€10,459)
- Other debts -€64,701
down €64,701 (-22.5%), from €287,449 to €222,748
- Profit (loss) carried forward -€10,459
down €10,459 (-5.1%), from -€206,572 to -€217,031
- Trade debts +€8,104
up €8,104 (+39.5%), from €20,541 to €28,645
- Gross operating margin -€14,821
down €14,821 (-787%), from -€1,884 to -€16,704
- Write-downs -€8,608
down €8,608, from €2,238 to -€6,370
- Other operating charges -€599
down €599 (-60.0%), from €999 to €400
- Financial income +€264
up €264 (+260%), from €101 to €365
- Taxes -€254
down €254 (-100%), from €254 to €0
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,348 | €55,045 | -€67,303 | -55.0% |
| Fixed assets | 21/28 | €416 | €416 | = | 0.0% |
| Financial fixed assets | 28 | €416 | €416 | = | 0.0% |
| Current assets | 29/58 | €121,932 | €54,630 | -€67,303 | -55.2% |
| Stocks and contracts in progress | 3 | €576 | €0 | -€576 | -100% |
| Stocks | 30/36 | €576 | €0 | -€576 | -100% |
| Amounts receivable within one year | 40/41 | €28,952 | €28,524 | -€428 | -1.5% |
| Trade receivables | 40 | €28,085 | €27,585 | -€500 | -1.8% |
| Other amounts receivable | 41 | €867 | €939 | +€72 | +8.3% |
| Cash at bank and in hand | 54/58 | €92,404 | €26,105 | -€66,298 | -71.7% |
| Total equity and liabilities | 10/49 | €122,348 | €55,045 | -€67,303 | -55.0% |
| Equity | 10/15 | -€186,112 | -€196,571 | -€10,459 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,572 | -€217,031 | -€10,459 | -5.1% |
| Amounts payable | 17/49 | €308,459 | €251,616 | -€56,843 | -18.4% |
| Amounts payable within one year | 42/48 | €308,459 | €251,616 | -€56,843 | -18.4% |
| Trade debts | 44 | €20,541 | €28,645 | +€8,104 | +39.5% |
| Suppliers | 440/4 | €20,541 | €28,645 | +€8,104 | +39.5% |
| Taxes, remuneration and social security | 45 | €470 | €223 | -€247 | -52.5% |
| Taxes | 450/3 | €470 | €223 | -€247 | -52.5% |
| Other amounts payable | 47/48 | €287,449 | €222,748 | -€64,701 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,238 | -€6,370 | -€8,608 | |
| Other operating charges | 640/8 | €999 | €400 | -€599 | -60.0% |
| Gross operating margin | 9900 | -€1,884 | -€16,704 | -€14,821 | -787% |
| Operating profit (loss) | 9901 | -€5,120 | -€10,734 | -€5,614 | -110% |
| Financial income | 75/76B | €101 | €365 | +€264 | +260% |
| Recurring financial income | 75 | €101 | €365 | +€264 | +260% |
| Financial charges | 65/66B | €216 | €90 | -€126 | -58.2% |
| Recurring financial charges | 65 | €216 | €90 | -€126 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,235 | -€10,459 | -€5,225 | -99.8% |
| Income taxes | 67/77 | €254 | €0 | -€254 | -100% |
| Profit (loss) for the period | 9904 | -€5,489 | -€10,459 | -€4,971 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,489 | -€10,459 | -€4,971 | -90.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.