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Bavab: what changed

Two fiscal 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.

What changed

Bavab

BE 0774.824.023
NACE 96.210, Hairdressing and barber services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€26
2024 · €1,610-€1,584
Equity
€4,133
2024 · €4,106+€26
Cash
€3,769
2024 · €4,368-€599
Balance sheet total
€142,105
2024 · €155,567-€13,463

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€12,065

    down €12,065 (-8.1%), from €148,808 to €136,743

    of which Other tangible fixed assets: -€11,164

Equity and liabilities
  • Debts after one year -€9,889

    down €9,889 (-7.2%), from €136,743 to €126,854

  • Trade debts -€2,621

    no longer reported in 2025 (was €2,621)

Income statement
  • Gross operating margin -€1,987

    down €1,987 (-11.8%), from €16,866 to €14,878

  • Depreciation -€242

    down €242 (-2.0%), from €12,307 to €12,065

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,610
Gross operating margin -€1,987
Depreciation +€242
Other operating charges -€3
Financial charges +€164
Result 2025 €26

Cash bridge derived

cash 2024 to 2025

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.

From operations +€9,134
Investment €0
Financing -€9,733
Cash 2024 €4,368
Net result for the year +€26
Depreciation +€12,065
Stocks and contracts +€618
Receivables within one year +€181
Smaller working-capital items +€4
Trade debts -€2,621
Other debts -€1,138
Debts after one year -€9,889
Current portion of long-term debt +€157
Cash 2025 €3,769
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €155,567 €142,105 -€13,463 -8.7%
Fixed assets 21/28 €148,808 €136,743 -€12,065 -8.1%
Tangible fixed assets 22/27 €148,808 €136,743 -€12,065 -8.1%
Furniture and vehicles 24 €2,860 €1,959 -€901 -31.5%
Other tangible fixed assets 26 €145,948 €134,784 -€11,164 -7.6%
Current assets 29/58 €6,760 €5,362 -€1,398 -20.7%
Stocks and contracts in progress 3 €1,620 €1,003 -€618 -38.1%
Stocks 30/36 €1,620 €1,003 -€618 -38.1%
Amounts receivable within one year 40/41 €181 - -€181
Trade receivables 40 €181 - -€181
Cash at bank and in hand 54/58 €4,368 €3,769 -€599 -13.7%
Deferred charges and accrued income 490/1 €591 €590 -€1 -0.1%
Total equity and liabilities 10/49 €155,567 €142,105 -€13,463 -8.7%
Equity 10/15 €4,106 €4,133 +€26 +0.6%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€5,894 -€5,867 +€26 +0.4%
Amounts payable 17/49 €151,461 €137,972 -€13,489 -8.9%
Amounts payable after more than one year 17 €136,743 €126,854 -€9,889 -7.2%
Financial debts 170/4 €136,743 €126,854 -€9,889 -7.2%
Amounts payable within one year 42/48 €14,718 €11,118 -€3,600 -24.5%
Current portion of amounts payable after more than one year 42 €9,733 €9,889 +€157 +1.6%
Trade debts 44 €2,621 - -€2,621
Suppliers 440/4 €2,621 - -€2,621
Taxes, remuneration and social security 45 €734 €737 +€3 +0.4%
Taxes 450/3 €734 €737 +€3 +0.4%
Other amounts payable 47/48 €1,631 €492 -€1,138 -69.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €12,307 €12,065 -€242 -2.0%
Other operating charges 640/8 €384 €387 +€3 +0.8%
Gross operating margin 9900 €16,866 €14,878 -€1,987 -11.8%
Operating profit (loss) 9901 €4,174 €2,427 -€1,748 -41.9%
Financial charges 65/66B €2,564 €2,400 -€164 -6.4%
Recurring financial charges 65 €2,564 €2,400 -€164 -6.4%
Profit (loss) for the period before taxes 9903 €1,610 €26 -€1,584 -98.4%
Profit (loss) for the period 9904 €1,610 €26 -€1,584 -98.4%
Profit (loss) for the period to be appropriated 9905 €1,610 €26 -€1,584 -98.4%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.