BAUHOUS: 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.
BAUHOUS
Largest movements
- Cash -€65,729
down €65,729 (-81.3%), from €80,821 to €15,092
mainly Other debts (-€33,108) and Tax, wage and social debts (-€11,994)
- Receivables within one year +€11,263
up €11,263 (+51.7%), from €21,798 to €33,061
of which Trade receivables: +€12,727
- Deferred charges and accrued income -€10,745
down €10,745 (-5.7%), from €188,131 to €177,386
- Tangible fixed assets -€8,428
down €8,428 (-7.6%), from €111,495 to €103,068
of which Leasing and similar rights: -€11,695
- Other debts -€33,108
down €33,108 (-11.3%), from €292,460 to €259,352
- Tax, wage and social debts -€11,994
down €11,994 (-88.8%), from €13,507 to €1,513
of which Taxes: -€9,482
- Debts after one year -€10,990
down €10,990 (-5.6%), from €197,332 to €186,342
- Accrued charges and deferred income -€9,507
down €9,507 (-100%), from €9,507 to €0
- Trade debts -€5,767
down €5,767 (-48.7%), from €11,840 to €6,073
- Gross operating margin +€89,114
up €89,114, from -€71,352 to €17,762
- Depreciation +€11,165
up €11,165 (+1,376%), from €812 to €11,977
- Staff costs -€9,425
down €9,425 (-70.5%), from €13,370 to €3,945
- Financial charges +€3,103
up €3,103 (+569%), from €545 to €3,648
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.
Derived cash bridge
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 | €402,609 | €329,970 | -€72,639 | -18.0% |
| Fixed assets | 21/28 | €111,858 | €104,431 | -€7,428 | -6.6% |
| Tangible fixed assets | 22/27 | €111,495 | €103,068 | -€8,428 | -7.6% |
| Land and buildings | 22 | €53,691 | €56,959 | +€3,268 | +6.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €57,804 | €46,109 | -€11,695 | -20.2% |
| Financial fixed assets | 28 | €363 | €1,363 | +€1,000 | +275% |
| Current assets | 29/58 | €290,751 | €225,539 | -€65,211 | -22.4% |
| Amounts receivable within one year | 40/41 | €21,798 | €33,061 | +€11,263 | +51.7% |
| Trade receivables | 40 | €20,334 | €33,061 | +€12,727 | +62.6% |
| Other amounts receivable | 41 | €1,464 | €0 | -€1,464 | -100% |
| Cash at bank and in hand | 54/58 | €80,821 | €15,092 | -€65,729 | -81.3% |
| Deferred charges and accrued income | 490/1 | €188,131 | €177,386 | -€10,745 | -5.7% |
| Total equity and liabilities | 10/49 | €402,609 | €329,970 | -€72,639 | -18.0% |
| Equity | 10/15 | -€133,195 | -€135,705 | -€2,510 | -1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,195 | -€145,705 | -€2,510 | -1.8% |
| Amounts payable | 17/49 | €535,804 | €465,675 | -€70,129 | -13.1% |
| Amounts payable after more than one year | 17 | €197,332 | €186,342 | -€10,990 | -5.6% |
| Financial debts | 170/4 | €197,332 | €186,342 | -€10,990 | -5.6% |
| Amounts payable within one year | 42/48 | €328,965 | €279,333 | -€49,632 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €10,315 | €10,990 | +€676 | +6.6% |
| Financial debts | 43 | €844 | €1,405 | +€561 | +66.5% |
| Credit institutions | 430/8 | €844 | €1,405 | +€561 | +66.5% |
| Trade debts | 44 | €11,840 | €6,073 | -€5,767 | -48.7% |
| Suppliers | 440/4 | €11,840 | €6,073 | -€5,767 | -48.7% |
| Taxes, remuneration and social security | 45 | €13,507 | €1,513 | -€11,994 | -88.8% |
| Taxes | 450/3 | €10,526 | €1,044 | -€9,482 | -90.1% |
| Remuneration and social security | 454/9 | €2,981 | €469 | -€2,512 | -84.3% |
| Other amounts payable | 47/48 | €292,460 | €259,352 | -€33,108 | -11.3% |
| Accrued charges and deferred income | 492/3 | €9,507 | €0 | -€9,507 | -100% |
| Non-recurring operating income | 76A | €207 | €0 | -€207 | -100% |
| Remuneration, social security and pensions | 62 | €13,370 | €3,945 | -€9,425 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €11,977 | +€11,165 | +1,376% |
| Other operating charges | 640/8 | €463 | €703 | +€240 | +51.8% |
| Gross operating margin | 9900 | -€71,352 | €17,762 | +€89,114 | |
| Operating profit (loss) | 9901 | -€85,997 | €1,137 | +€87,134 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +193% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +193% |
| Financial charges | 65/66B | €545 | €3,648 | +€3,103 | +569% |
| Recurring financial charges | 65 | €545 | €3,648 | +€3,103 | +569% |
| Profit (loss) for the period before taxes | 9903 | -€86,542 | -€2,510 | +€84,032 | +97.1% |
| Profit (loss) for the period | 9904 | -€86,542 | -€2,510 | +€84,032 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,542 | -€2,510 | +€84,032 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.