BAVA FOODS: 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.
BAVA FOODS
Largest movements
- Tangible fixed assets +€39,393
up €39,393 (+379%), from €10,394 to €49,786
of which Leasing and similar rights: +€45,338
- Cash -€642
down €642 (-22.3%), from €2,882 to €2,241
mainly Investment in fixed assets (net) (-€46,500) and Trade debts (-€5,854)
- Debts after one year +€30,370
up €30,370 (+2,821%), from €1,077 to €31,447
- Profit (loss) carried forward +€16,765
up €16,765 (+60.8%), from -€27,563 to -€10,798
- Trade debts -€5,854
down €5,854 (-35.4%), from €16,557 to €10,704
- Current portion of long-term debt +€4,405
up €4,405 (+138%), from €3,190 to €7,595
- Other debts -€4,267
down €4,267 (-36.6%), from €11,672 to €7,405
- Gross operating margin +€7,714
up €7,714 (+40.0%), from €19,287 to €27,001
- Depreciation -€6,500
down €6,500 (-47.8%), from €13,607 to €7,107
- Staff costs -€1,270
down €1,270 (-90.9%), from €1,398 to €128
- Financial income +€953
up €953 (+174%), from €548 to €1,501
- Other operating charges -€883
down €883 (-35.9%), from €2,457 to €1,574
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 | €25,561 | €63,948 | +€38,386 | +150% |
| Fixed assets | 21/28 | €11,644 | €51,036 | +€39,393 | +338% |
| Tangible fixed assets | 22/27 | €10,394 | €49,786 | +€39,393 | +379% |
| Land and buildings | 22 | €1,398 | €1,020 | -€378 | -27.0% |
| Plant, machinery and equipment | 23 | €8,995 | €3,428 | -€5,567 | -61.9% |
| Leasing and similar rights | 25 | - | €45,338 | +€45,338 | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €13,918 | €12,911 | -€1,006 | -7.2% |
| Stocks and contracts in progress | 3 | €8,124 | €8,325 | +€201 | +2.5% |
| Stocks | 30/36 | €8,124 | €8,325 | +€201 | +2.5% |
| Amounts receivable within one year | 40/41 | €805 | €780 | -€25 | -3.1% |
| Trade receivables | 40 | €346 | €332 | -€14 | -4.1% |
| Other amounts receivable | 41 | €459 | €448 | -€11 | -2.3% |
| Cash at bank and in hand | 54/58 | €2,882 | €2,241 | -€642 | -22.3% |
| Deferred charges and accrued income | 490/1 | €2,106 | €1,566 | -€540 | -25.7% |
| Total equity and liabilities | 10/49 | €25,561 | €63,948 | +€38,386 | +150% |
| Equity | 10/15 | -€15,163 | €1,602 | +€16,765 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,563 | -€10,798 | +€16,765 | +60.8% |
| Amounts payable | 17/49 | €40,724 | €62,345 | +€21,621 | +53.1% |
| Amounts payable after more than one year | 17 | €1,077 | €31,447 | +€30,370 | +2,821% |
| Financial debts | 170/4 | €1,077 | €31,447 | +€30,370 | +2,821% |
| Amounts payable within one year | 42/48 | €39,647 | €30,831 | -€8,817 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €3,190 | €7,595 | +€4,405 | +138% |
| Financial debts | 43 | €3,559 | €57 | -€3,502 | -98.4% |
| Credit institutions | 430/8 | €3,559 | €57 | -€3,502 | -98.4% |
| Trade debts | 44 | €16,557 | €10,704 | -€5,854 | -35.4% |
| Suppliers | 440/4 | €16,557 | €10,704 | -€5,854 | -35.4% |
| Taxes, remuneration and social security | 45 | €4,669 | €5,070 | +€401 | +8.6% |
| Taxes | 450/3 | €1,310 | €688 | -€622 | -47.5% |
| Remuneration and social security | 454/9 | €3,359 | €4,382 | +€1,023 | +30.5% |
| Other amounts payable | 47/48 | €11,672 | €7,405 | -€4,267 | -36.6% |
| Accrued charges and deferred income | 492/3 | - | €68 | +€68 | |
| Non-recurring operating income | 76A | - | €9,917 | +€9,917 | |
| Remuneration, social security and pensions | 62 | €1,398 | €128 | -€1,270 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,607 | €7,107 | -€6,500 | -47.8% |
| Other operating charges | 640/8 | €2,457 | €1,574 | -€883 | -35.9% |
| Non-recurring operating charges | 66A | €453 | €294 | -€160 | -35.2% |
| Gross operating margin | 9900 | €19,287 | €27,001 | +€7,714 | +40.0% |
| Operating profit (loss) | 9901 | €1,372 | €17,898 | +€16,526 | +1,205% |
| Financial income | 75/76B | €548 | €1,501 | +€953 | +174% |
| Recurring financial income | 75 | €548 | €1,501 | +€953 | +174% |
| Financial charges | 65/66B | €2,130 | €2,378 | +€248 | +11.6% |
| Recurring financial charges | 65 | €2,130 | €2,378 | +€248 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€210 | €17,021 | +€17,232 | |
| Income taxes | 67/77 | - | €256 | +€256 | |
| Profit (loss) for the period | 9904 | -€210 | €16,765 | +€16,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€210 | €16,765 | +€16,975 |
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 27 October 2026 via checked.be.