BAUTERSHOVEN: 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.
BAUTERSHOVEN
Largest movements
- Receivables within one year +€25,631
up €25,631 (+72.0%), from €35,597 to €61,228
of which Other amounts receivable: +€25,960
- Tangible fixed assets -€7,857
down €7,857 (-15.0%), from €52,499 to €44,642
- Intangible fixed assets -€1,529
down €1,529 (-45.8%), from €3,337 to €1,809
- Cash +€1,356
up €1,356 (+20.8%), from €6,507 to €7,862
mainly Net result for the year (+€29,873) and Depreciation (+€9,386)
- Reserves +€29,873
up €29,873 (+51.5%), from €58,004 to €87,877
- Tax, wage and social debts -€12,026
down €12,026 (-55.7%), from €21,590 to €9,564
- Gross operating margin +€3,682
up €3,682 (+6.6%), from €55,502 to €59,184
- Taxes +€2,250
up €2,250 (+16.8%), from €13,408 to €15,658
- Financial income +€1,766
up €1,766 (+219%), from €806 to €2,572
- Depreciation -€1,674
down €1,674 (-15.1%), from €11,059 to €9,386
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 | €101,300 | €119,221 | +€17,922 | +17.7% |
| Fixed assets | 21/28 | €55,837 | €46,451 | -€9,386 | -16.8% |
| Intangible fixed assets | 21 | €3,337 | €1,809 | -€1,529 | -45.8% |
| Tangible fixed assets | 22/27 | €52,499 | €44,642 | -€7,857 | -15.0% |
| Land and buildings | 22 | €36,865 | €34,897 | -€1,968 | -5.3% |
| Plant, machinery and equipment | 23 | €2,464 | €0 | -€2,464 | -100.0% |
| Furniture and vehicles | 24 | €13,170 | €9,745 | -€3,425 | -26.0% |
| Current assets | 29/58 | €45,463 | €72,770 | +€27,307 | +60.1% |
| Amounts receivable within one year | 40/41 | €35,597 | €61,228 | +€25,631 | +72.0% |
| Trade receivables | 40 | €990 | €661 | -€329 | -33.2% |
| Other amounts receivable | 41 | €34,607 | €60,567 | +€25,960 | +75.0% |
| Cash at bank and in hand | 54/58 | €6,507 | €7,862 | +€1,356 | +20.8% |
| Deferred charges and accrued income | 490/1 | €3,359 | €3,680 | +€321 | +9.5% |
| Total equity and liabilities | 10/49 | €101,300 | €119,221 | +€17,922 | +17.7% |
| Equity | 10/15 | €78,004 | €107,877 | +€29,873 | +38.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €58,004 | €87,877 | +€29,873 | +51.5% |
| Distributable reserves | 133 | €58,004 | €87,877 | +€29,873 | +51.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,295 | €11,344 | -€11,951 | -51.3% |
| Amounts payable within one year | 42/48 | €23,295 | €11,344 | -€11,951 | -51.3% |
| Trade debts | 44 | €1,706 | €1,780 | +€75 | +4.4% |
| Suppliers | 440/4 | €1,706 | €1,780 | +€75 | +4.4% |
| Taxes, remuneration and social security | 45 | €21,590 | €9,564 | -€12,026 | -55.7% |
| Taxes | 450/3 | €21,590 | €9,564 | -€12,026 | -55.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,059 | €9,386 | -€1,674 | -15.1% |
| Other operating charges | 640/8 | €6,506 | €6,602 | +€96 | +1.5% |
| Gross operating margin | 9900 | €55,502 | €59,184 | +€3,682 | +6.6% |
| Operating profit (loss) | 9901 | €37,936 | €43,196 | +€5,260 | +13.9% |
| Financial income | 75/76B | €806 | €2,572 | +€1,766 | +219% |
| Recurring financial income | 75 | €806 | €2,572 | +€1,766 | +219% |
| Financial charges | 65/66B | €135 | €237 | +€102 | +75.8% |
| Recurring financial charges | 65 | €135 | €237 | +€102 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €38,607 | €45,531 | +€6,924 | +17.9% |
| Income taxes | 67/77 | €13,408 | €15,658 | +€2,250 | +16.8% |
| Profit (loss) for the period | 9904 | €25,199 | €29,873 | +€4,674 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,199 | €29,873 | +€4,674 | +18.5% |
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 28 October 2026 via checked.be.