BAUVIR & CO: 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.
BAUVIR & CO
Largest movements
- Tangible fixed assets +€123,053
up €123,053 (+10.4%), from €1.2m to €1.3m
of which Land and buildings: +€128,965
- Reserves +€274,296
up €274,296 (+11.2%), from €2.4m to €2.7m
of which Distributable reserves: +€274,296
- Debts after one year -€98,568
down €98,568 (-10.4%), from €948,265 to €849,697
- Other debts -€84,691
down €84,691 (-28.1%), from €301,274 to €216,583
- Financial income +€229,481
up €229,481 (+70.7%), from €324,404 to €553,885
- Depreciation +€12,275
up €12,275 (+12.5%), from €98,253 to €110,528
- Gross operating margin -€7,662
down €7,662 (-8.9%), from -€86,223 to -€93,885
- Other operating charges +€6,773
up €6,773 (+117%), from €5,790 to €12,563
- Taxes +€4,091
up €4,091 (+16.2%), from €25,211 to €29,302
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 | €3,949,154 | €4,036,304 | +€87,150 | +2.2% |
| Fixed assets | 21/28 | €3,787,886 | €3,910,939 | +€123,053 | +3.2% |
| Tangible fixed assets | 22/27 | €1,184,878 | €1,307,931 | +€123,053 | +10.4% |
| Land and buildings | 22 | €1,146,939 | €1,275,904 | +€128,965 | +11.2% |
| Furniture and vehicles | 24 | €37,939 | €32,027 | -€5,912 | -15.6% |
| Financial fixed assets | 28 | €2,603,008 | €2,603,008 | = | 0.0% |
| Current assets | 29/58 | €161,268 | €125,366 | -€35,903 | -22.3% |
| Amounts receivable within one year | 40/41 | €157,519 | €118,279 | -€39,240 | -24.9% |
| Trade receivables | 40 | €2,127 | €0 | -€2,127 | -100% |
| Other amounts receivable | 41 | €155,392 | €118,279 | -€37,113 | -23.9% |
| Cash at bank and in hand | 54/58 | €300 | €1,239 | +€939 | +313% |
| Deferred charges and accrued income | 490/1 | €3,449 | €5,847 | +€2,398 | +69.5% |
| Total equity and liabilities | 10/49 | €3,949,154 | €4,036,304 | +€87,150 | +2.2% |
| Equity | 10/15 | €2,547,076 | €2,821,371 | +€274,296 | +10.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,447,076 | €2,721,371 | +€274,296 | +11.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €2,437,076 | €2,711,371 | +€274,296 | +11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,402,079 | €1,214,933 | -€187,146 | -13.3% |
| Amounts payable after more than one year | 17 | €948,265 | €849,697 | -€98,568 | -10.4% |
| Financial debts | 170/4 | €948,265 | €849,697 | -€98,568 | -10.4% |
| Amounts payable within one year | 42/48 | €453,814 | €365,186 | -€88,628 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €95,847 | €98,573 | +€2,726 | +2.8% |
| Financial debts | 43 | - | €2,479 | +€2,479 | |
| Credit institutions | 430/8 | - | €2,479 | +€2,479 | |
| Trade debts | 44 | €12,966 | €9,163 | -€3,803 | -29.3% |
| Suppliers | 440/4 | €12,966 | €9,163 | -€3,803 | -29.3% |
| Taxes, remuneration and social security | 45 | €43,728 | €38,388 | -€5,340 | -12.2% |
| Taxes | 450/3 | €43,728 | €38,388 | -€5,340 | -12.2% |
| Other amounts payable | 47/48 | €301,274 | €216,583 | -€84,691 | -28.1% |
| Accrued charges and deferred income | 492/3 | €0 | €50 | +€50 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,253 | €110,528 | +€12,275 | +12.5% |
| Other operating charges | 640/8 | €5,790 | €12,563 | +€6,773 | +117% |
| Gross operating margin | 9900 | -€86,223 | -€93,885 | -€7,662 | -8.9% |
| Operating profit (loss) | 9901 | -€190,266 | -€216,977 | -€26,711 | -14.0% |
| Financial income | 75/76B | €324,404 | €553,885 | +€229,481 | +70.7% |
| Recurring financial income | 75 | €324,404 | €553,885 | +€229,481 | +70.7% |
| Financial charges | 65/66B | €35,098 | €33,311 | -€1,787 | -5.1% |
| Recurring financial charges | 65 | €35,098 | €33,311 | -€1,787 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €99,040 | €303,598 | +€204,557 | +207% |
| Income taxes | 67/77 | €25,211 | €29,302 | +€4,091 | +16.2% |
| Profit (loss) for the period | 9904 | €73,829 | €274,296 | +€200,466 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €73,829 | €274,296 | +€200,466 | +272% |
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 17 October 2026 via checked.be.