BAUMRISE: 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.
BAUMRISE
Largest movements
- Stocks and contracts +€9,201
new in 2025: €9,201
- Receivables within one year +€5,235
up €5,235 (+20.7%), from €25,245 to €30,479
of which Other amounts receivable: +€3,078
- Intangible fixed assets +€4,520
new in 2025: €4,520
- Cash +€3,766
up €3,766 (+30.0%), from €12,541 to €16,308
mainly Other debts (+€26,046) and Trade debts (+€4,191)
- Other debts +€26,046
new in 2025: €26,046
- Profit (loss) carried forward -€10,142
down €10,142 (-30.7%), from €32,998 to €22,857
- Trade debts +€4,191
up €4,191 (+864.8%), from €485 to €4,675
- Tax, wage and social debts +€2,974
up €2,974 (+66.9%), from €4,445 to €7,419
of which Taxes: +€2,912
- Staff costs +€2,144
new in 2025: €2,144
- Depreciation +€1,197
up €1,197 (+124.9%), from €958 to €2,155
- Gross operating margin +€701
up €701 (+12.7%), from €5,536 to €6,237
- Other operating charges -€404
down €404 (-100.0%), from €404 to €0
- Financial income -€93
down €93 (-100.0%), from €93 to €0
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 | €40,928 | €63,997 | +€23,069 | +56.4% |
| Fixed assets | 21/28 | €3,113 | €7,448 | +€4,335 | +139.3% |
| Intangible fixed assets | 21 | - | €4,520 | +€4,520 | |
| Tangible fixed assets | 22/27 | €3,113 | €2,928 | -€185 | -5.9% |
| Plant, machinery and equipment | 23 | €130 | €18 | -€113 | -86.5% |
| Furniture and vehicles | 24 | €2,983 | €2,910 | -€72 | -2.4% |
| Current assets | 29/58 | €37,815 | €56,549 | +€18,734 | +49.5% |
| Stocks and contracts in progress | 3 | - | €9,201 | +€9,201 | |
| Stocks | 30/36 | - | €9,201 | +€9,201 | |
| Amounts receivable within one year | 40/41 | €25,245 | €30,479 | +€5,235 | +20.7% |
| Trade receivables | 40 | €14,866 | €17,023 | +€2,157 | +14.5% |
| Other amounts receivable | 41 | €10,379 | €13,456 | +€3,078 | +29.7% |
| Cash at bank and in hand | 54/58 | €12,541 | €16,308 | +€3,766 | +30.0% |
| Deferred charges and accrued income | 490/1 | €29 | €560 | +€531 | +1823.8% |
| Total equity and liabilities | 10/49 | €40,928 | €63,997 | +€23,069 | +56.4% |
| Equity | 10/15 | €35,998 | €25,857 | -€10,142 | -28.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,998 | €22,857 | -€10,142 | -30.7% |
| Amounts payable | 17/49 | €4,930 | €38,140 | +€33,211 | +673.7% |
| Amounts payable within one year | 42/48 | €4,930 | €38,140 | +€33,211 | +673.7% |
| Trade debts | 44 | €485 | €4,675 | +€4,191 | +864.8% |
| Suppliers | 440/4 | €485 | €4,675 | +€4,191 | +864.8% |
| Taxes, remuneration and social security | 45 | €4,445 | €7,419 | +€2,974 | +66.9% |
| Taxes | 450/3 | €4,445 | €7,357 | +€2,912 | +65.5% |
| Remuneration and social security | 454/9 | - | €62 | +€62 | |
| Other amounts payable | 47/48 | - | €26,046 | +€26,046 | |
| Remuneration, social security and pensions | 62 | - | €2,144 | +€2,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €2,155 | +€1,197 | +124.9% |
| Other operating charges | 640/8 | €404 | €0 | -€404 | -100.0% |
| Gross operating margin | 9900 | €5,536 | €6,237 | +€701 | +12.7% |
| Operating profit (loss) | 9901 | €4,173 | €1,938 | -€2,235 | -53.6% |
| Financial income | 75/76B | €93 | €0 | -€93 | -100.0% |
| Recurring financial income | 75 | €93 | €0 | -€93 | -100.0% |
| Financial charges | 65/66B | €211 | €253 | +€41 | +19.7% |
| Recurring financial charges | 65 | €211 | €253 | +€41 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €4,055 | €1,686 | -€2,369 | -58.4% |
| Income taxes | 67/77 | €1,305 | €1,239 | -€66 | -5.0% |
| Profit (loss) for the period | 9904 | €2,750 | €447 | -€2,303 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,750 | €447 | -€2,303 | -83.8% |
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 11 October 2026 via checked.be.