Baumédic: 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.
Baumédic
Largest movements
- Receivables within one year +€4,474
up €4,474 (+1.7%), from €269,657 to €274,131
of which Other amounts receivable: +€4,893
- Other debts +€15,000
up €15,000 (+25.0%), from €60,000 to €75,000
- Profit (loss) carried forward -€11,512
down €11,512 (-19.1%), from €60,352 to €48,841
- Trade debts -€3,192
down €3,192 (-49.6%), from €6,429 to €3,238
- Gross operating margin -€13,731
down €13,731 (-13.9%), from €98,931 to €85,200
- Taxes -€1,596
down €1,596 (-8.2%), from €19,424 to €17,828
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 | €298,908 | €300,633 | +€1,725 | +0.6% |
| Fixed assets | 21/28 | €6,739 | €6,879 | +€140 | +2.1% |
| Tangible fixed assets | 22/27 | €6,679 | €6,819 | +€140 | +2.1% |
| Plant, machinery and equipment | 23 | €3,100 | €3,217 | +€117 | +3.8% |
| Furniture and vehicles | 24 | €3,580 | €3,602 | +€22 | +0.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €292,169 | €293,754 | +€1,586 | +0.5% |
| Amounts receivable within one year | 40/41 | €269,657 | €274,131 | +€4,474 | +1.7% |
| Trade receivables | 40 | €419 | - | -€419 | |
| Other amounts receivable | 41 | €269,238 | €274,131 | +€4,893 | +1.8% |
| Cash at bank and in hand | 54/58 | €1,698 | €299 | -€1,399 | -82.4% |
| Deferred charges and accrued income | 490/1 | €20,813 | €19,324 | -€1,489 | -7.2% |
| Total equity and liabilities | 10/49 | €298,908 | €300,633 | +€1,725 | +0.6% |
| Equity | 10/15 | €196,656 | €185,144 | -€11,512 | -5.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €116,303 | €116,303 | = | 0.0% |
| Distributable reserves | 133 | €116,303 | €116,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,352 | €48,841 | -€11,512 | -19.1% |
| Amounts payable | 17/49 | €102,252 | €115,489 | +€13,237 | +12.9% |
| Amounts payable within one year | 42/48 | €102,252 | €115,489 | +€13,237 | +12.9% |
| Trade debts | 44 | €6,429 | €3,238 | -€3,192 | -49.6% |
| Suppliers | 440/4 | €6,429 | €3,238 | -€3,192 | -49.6% |
| Taxes, remuneration and social security | 45 | €35,823 | €37,251 | +€1,429 | +4.0% |
| Taxes | 450/3 | €35,823 | €37,251 | +€1,429 | +4.0% |
| Other amounts payable | 47/48 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €2,607 | +€391 | +17.7% |
| Other operating charges | 640/8 | €831 | €831 | +€0 | 0.0% |
| Gross operating margin | 9900 | €98,931 | €85,200 | -€13,731 | -13.9% |
| Operating profit (loss) | 9901 | €95,885 | €81,762 | -€14,123 | -14.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,800% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,800% |
| Financial charges | 65/66B | €1,172 | €446 | -€726 | -62.0% |
| Recurring financial charges | 65 | €1,172 | €446 | -€726 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €94,712 | €81,316 | -€13,396 | -14.1% |
| Income taxes | 67/77 | €19,424 | €17,828 | -€1,596 | -8.2% |
| Profit (loss) for the period | 9904 | €75,288 | €63,489 | -€11,800 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,288 | €63,489 | -€11,800 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.