Baumero: 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.
Baumero
Largest movements
- Receivables within one year -€204,240
down €204,240 (-99.8%), from €204,749 to €509
- Cash +€154,836
up €154,836 (+826%), from €18,747 to €173,583
mainly Receivables within one year (+€204,240) and Net result for the year (+€109,084)
- Tangible fixed assets +€10,117
up €10,117 (+1,538%), from €658 to €10,775
of which Furniture and vehicles: +€10,563
- Current investments +€6,000
up €6,000 (+46.2%), from €13,000 to €19,000
- Reserves -€90,916
down €90,916 (-39.1%), from €232,423 to €141,507
- Tax, wage and social debts +€42,479
up €42,479 (+4,248%), from €1,000 to €43,479
of which Taxes: +€42,979
- Other debts +€12,844
new in 2025: €12,844
- Gross operating margin +€89,620
up €89,620 (+156%), from €57,343 to €146,963
- Taxes +€21,841
up €21,841 (+177%), from €12,329 to €34,170
- Depreciation +€3,382
up €3,382 (+577%), from €586 to €3,967
- Financial income -€1,546
down €1,546 (-70.9%), from €2,181 to €635
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 | €238,716 | €205,455 | -€33,262 | -13.9% |
| Fixed assets | 21/28 | €658 | €10,775 | +€10,117 | +1,538% |
| Tangible fixed assets | 22/27 | €658 | €10,775 | +€10,117 | +1,538% |
| Plant, machinery and equipment | 23 | €658 | €212 | -€446 | -67.8% |
| Furniture and vehicles | 24 | €0 | €10,563 | +€10,563 | |
| Current assets | 29/58 | €238,058 | €194,680 | -€43,379 | -18.2% |
| Amounts receivable within one year | 40/41 | €204,749 | €509 | -€204,240 | -99.8% |
| Other amounts receivable | 41 | €204,749 | €509 | -€204,240 | -99.8% |
| Current investments | 50/53 | €13,000 | €19,000 | +€6,000 | +46.2% |
| Cash at bank and in hand | 54/58 | €18,747 | €173,583 | +€154,836 | +826% |
| Deferred charges and accrued income | 490/1 | €1,563 | €1,588 | +€25 | +1.6% |
| Total equity and liabilities | 10/49 | €238,716 | €205,455 | -€33,262 | -13.9% |
| Equity | 10/15 | €237,423 | €146,507 | -€90,916 | -38.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €232,423 | €141,507 | -€90,916 | -39.1% |
| Distributable reserves | 133 | €232,423 | €141,507 | -€90,916 | -39.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,293 | €58,947 | +€57,654 | +4,459% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,293 | €58,947 | +€57,654 | +4,459% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €293 | €2,624 | +€2,331 | +796% |
| Suppliers | 440/4 | €293 | €2,624 | +€2,331 | +796% |
| Taxes, remuneration and social security | 45 | €1,000 | €43,479 | +€42,479 | +4,248% |
| Taxes | 450/3 | €500 | €43,479 | +€42,979 | +8,596% |
| Remuneration and social security | 454/9 | €500 | €0 | -€500 | -100% |
| Other amounts payable | 47/48 | - | €12,844 | +€12,844 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €3,967 | +€3,382 | +577% |
| Other operating charges | 640/8 | €789 | €305 | -€483 | -61.3% |
| Gross operating margin | 9900 | €57,343 | €146,963 | +€89,620 | +156% |
| Operating profit (loss) | 9901 | €55,969 | €142,690 | +€86,721 | +155% |
| Financial income | 75/76B | €2,181 | €635 | -€1,546 | -70.9% |
| Recurring financial income | 75 | €2,181 | €635 | -€1,546 | -70.9% |
| Financial charges | 65/66B | €218 | €72 | -€146 | -67.1% |
| Recurring financial charges | 65 | €218 | €72 | -€146 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €57,932 | €143,253 | +€85,321 | +147% |
| Income taxes | 67/77 | €12,329 | €34,170 | +€21,841 | +177% |
| Profit (loss) for the period | 9904 | €45,603 | €109,084 | +€63,481 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €45,603 | €109,084 | +€63,481 | +139% |
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.