BAVAN Delicacies: 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.
BAVAN Delicacies
Largest movements
- Cash +€29,016
up €29,016 (+1,029%), from €2,819 to €31,835
mainly Net result for the year (+€36,270) and Other debts (+€28,351)
- Receivables within one year +€5,605
up €5,605 (+141%), from €3,978 to €9,583
of which Trade receivables: +€9,461
- Profit (loss) carried forward +€36,270
up €36,270 (+50.8%), from -€71,446 to -€35,176
- Short-term financial debts -€29,999
no longer reported in 2025 (was €29,999)
- Other debts +€28,351
up €28,351 (+102%), from €27,783 to €56,135
- Gross operating margin +€38,269
up €38,269 (+2,617%), from €1,463 to €39,732
- Financial charges +€500
up €500 (+20.8%), from €2,406 to €2,906
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 | €6,797 | €41,418 | +€34,622 | +509% |
| Current assets | 29/58 | €6,797 | €41,418 | +€34,622 | +509% |
| Amounts receivable within one year | 40/41 | €3,978 | €9,583 | +€5,605 | +141% |
| Trade receivables | 40 | - | €9,461 | +€9,461 | |
| Other amounts receivable | 41 | €3,978 | €122 | -€3,856 | -96.9% |
| Cash at bank and in hand | 54/58 | €2,819 | €31,835 | +€29,016 | +1,029% |
| Total equity and liabilities | 10/49 | €6,797 | €41,418 | +€34,622 | +509% |
| Equity | 10/15 | -€50,986 | -€14,716 | +€36,270 | +71.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,446 | -€35,176 | +€36,270 | +50.8% |
| Amounts payable | 17/49 | €57,783 | €56,135 | -€1,648 | -2.9% |
| Amounts payable within one year | 42/48 | €57,783 | €56,135 | -€1,648 | -2.9% |
| Financial debts | 43 | €29,999 | - | -€29,999 | |
| Credit institutions | 430/8 | €29,999 | - | -€29,999 | |
| Other amounts payable | 47/48 | €27,783 | €56,135 | +€28,351 | +102% |
| Other operating charges | 640/8 | €384 | €756 | +€372 | +96.7% |
| Gross operating margin | 9900 | €1,463 | €39,732 | +€38,269 | +2,617% |
| Operating profit (loss) | 9901 | €1,078 | €38,976 | +€37,898 | +3,515% |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €2,406 | €2,906 | +€500 | +20.8% |
| Recurring financial charges | 65 | €2,406 | €2,906 | +€500 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,328 | €36,270 | +€37,598 | |
| Profit (loss) for the period | 9904 | -€1,328 | €36,270 | +€37,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,328 | €36,270 | +€37,598 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.