BAUS: 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.
BAUS
Largest movements
- Receivables within one year -€15,202
down €15,202 (-49.8%), from €30,498 to €15,296
of which Trade receivables: -€19,951
- Cash +€12,777
up €12,777 (+29.4%), from €43,456 to €56,234
mainly Receivables within one year (+€15,202) and Deferred charges and accrued income (+€8,581)
- Deferred charges and accrued income -€8,581
down €8,581 (-21.0%), from €40,922 to €32,342
- Stocks and contracts +€6,656
up €6,656 (+175%), from €3,800 to €10,456
of which Contracts in progress: +€5,800
- Tax, wage and social debts -€5,562
down €5,562 (-58.9%), from €9,445 to €3,883
of which Taxes: -€4,855
- Reserves +€1,764
up €1,764 (+1.6%), from €110,833 to €112,597
of which Distributable reserves: +€1,764
- Gross operating margin -€30,968
down €30,968 (-27.4%), from €113,223 to €82,255
- Staff costs -€25,938
down €25,938 (-25.3%), from €102,414 to €76,476
- Financial income -€2,228
down €2,228 (-84.9%), from €2,626 to €398
- Taxes -€2,050
down €2,050 (-64.5%), from €3,180 to €1,130
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 | €128,628 | €125,018 | -€3,610 | -2.8% |
| Fixed assets | 21/28 | €9,952 | €10,690 | +€739 | +7.4% |
| Tangible fixed assets | 22/27 | €9,952 | €10,690 | +€739 | +7.4% |
| Land and buildings | 22 | €9,162 | €10,224 | +€1,062 | +11.6% |
| Furniture and vehicles | 24 | €206 | - | -€206 | |
| Other tangible fixed assets | 26 | €583 | €467 | -€117 | -20.0% |
| Current assets | 29/58 | €118,677 | €114,328 | -€4,349 | -3.7% |
| Stocks and contracts in progress | 3 | €3,800 | €10,456 | +€6,656 | +175% |
| Stocks | 30/36 | - | €856 | +€856 | |
| Contracts in progress | 37 | €3,800 | €9,600 | +€5,800 | +153% |
| Amounts receivable within one year | 40/41 | €30,498 | €15,296 | -€15,202 | -49.8% |
| Trade receivables | 40 | €30,460 | €10,509 | -€19,951 | -65.5% |
| Other amounts receivable | 41 | €38 | €4,787 | +€4,749 | +12,396% |
| Cash at bank and in hand | 54/58 | €43,456 | €56,234 | +€12,777 | +29.4% |
| Deferred charges and accrued income | 490/1 | €40,922 | €32,342 | -€8,581 | -21.0% |
| Total equity and liabilities | 10/49 | €128,628 | €125,018 | -€3,610 | -2.8% |
| Equity | 10/15 | €117,033 | €118,797 | +€1,764 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,833 | €112,597 | +€1,764 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,973 | €110,737 | +€1,764 | +1.6% |
| Amounts payable | 17/49 | €11,596 | €6,221 | -€5,374 | -46.3% |
| Amounts payable within one year | 42/48 | €11,596 | €6,221 | -€5,374 | -46.3% |
| Trade debts | 44 | €2,019 | €1,828 | -€191 | -9.5% |
| Suppliers | 440/4 | €2,019 | €1,828 | -€191 | -9.5% |
| Taxes, remuneration and social security | 45 | €9,445 | €3,883 | -€5,562 | -58.9% |
| Taxes | 450/3 | €7,195 | €2,340 | -€4,855 | -67.5% |
| Remuneration and social security | 454/9 | €2,250 | €1,543 | -€707 | -31.4% |
| Other amounts payable | 47/48 | €131 | €510 | +€379 | +289% |
| Remuneration, social security and pensions | 62 | €102,414 | €76,476 | -€25,938 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €1,561 | +€113 | +7.8% |
| Other operating charges | 640/8 | €1,207 | €1,543 | +€336 | +27.9% |
| Gross operating margin | 9900 | €113,223 | €82,255 | -€30,968 | -27.4% |
| Operating profit (loss) | 9901 | €8,154 | €2,675 | -€5,479 | -67.2% |
| Financial income | 75/76B | €2,626 | €398 | -€2,228 | -84.9% |
| Recurring financial income | 75 | €2,626 | €398 | -€2,228 | -84.9% |
| Financial charges | 65/66B | €78 | €178 | +€101 | +129% |
| Recurring financial charges | 65 | €78 | €178 | +€101 | +129% |
| Profit (loss) for the period before taxes | 9903 | €10,702 | €2,894 | -€7,808 | -73.0% |
| Income taxes | 67/77 | €3,180 | €1,130 | -€2,050 | -64.5% |
| Profit (loss) for the period | 9904 | €7,522 | €1,764 | -€5,758 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,522 | €1,764 | -€5,758 | -76.5% |
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 25 October 2026 via checked.be.