BAVAROIS CONCEPT: 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.
BAVAROIS CONCEPT
Largest movements
- Tangible fixed assets +€22,267
up €22,267 (+26.1%), from €85,451 to €107,718
of which Furniture and vehicles: +€11,676
- Receivables within one year +€15,603
up €15,603 (+1,320%), from €1,182 to €16,785
- Cash +€5,767
up €5,767 (+10.5%), from €54,862 to €60,629
mainly Depreciation (+€37,981) and Net result for the year (+€33,086)
- Profit (loss) carried forward +€33,086
up €33,086 (+42.8%), from €77,243 to €110,329
- Tax, wage and social debts +€6,525
up €6,525 (+38.6%), from €16,902 to €23,427
of which Taxes: +€9,510
- Trade debts +€4,415
up €4,415 (+14.3%), from €30,924 to €35,339
- Turnover +€1.4m
new in 2025: €1.4m
- Purchases and services +€1.1m
new in 2025: €1.1m
- Gross operating margin +€56,417
up €56,417 (+20.5%), from €274,920 to €331,337
- Depreciation +€17,060
up €17,060 (+81.5%), from €20,921 to €37,981
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 | €151,034 | €195,572 | +€44,538 | +29.5% |
| Fixed assets | 21/28 | €85,771 | €108,038 | +€22,267 | +26.0% |
| Tangible fixed assets | 22/27 | €85,451 | €107,718 | +€22,267 | +26.1% |
| Plant, machinery and equipment | 23 | €13,381 | €23,972 | +€10,591 | +79.1% |
| Furniture and vehicles | 24 | €72,070 | €83,746 | +€11,676 | +16.2% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €65,263 | €87,534 | +€22,271 | +34.1% |
| Stocks and contracts in progress | 3 | €9,005 | €10,120 | +€1,115 | +12.4% |
| Stocks | 30/36 | €9,005 | €10,120 | +€1,115 | +12.4% |
| Amounts receivable within one year | 40/41 | €1,182 | €16,785 | +€15,603 | +1,320% |
| Other amounts receivable | 41 | €1,182 | €16,785 | +€15,603 | +1,320% |
| Cash at bank and in hand | 54/58 | €54,862 | €60,629 | +€5,767 | +10.5% |
| Deferred charges and accrued income | 490/1 | €214 | - | -€214 | |
| Total equity and liabilities | 10/49 | €151,034 | €195,572 | +€44,538 | +29.5% |
| Equity | 10/15 | €97,703 | €130,789 | +€33,086 | +33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,243 | €110,329 | +€33,086 | +42.8% |
| Amounts payable | 17/49 | €53,331 | €64,783 | +€11,452 | +21.5% |
| Amounts payable within one year | 42/48 | €53,331 | €64,783 | +€11,452 | +21.5% |
| Trade debts | 44 | €30,924 | €35,339 | +€4,415 | +14.3% |
| Suppliers | 440/4 | €30,924 | €35,339 | +€4,415 | +14.3% |
| Taxes, remuneration and social security | 45 | €16,902 | €23,427 | +€6,525 | +38.6% |
| Taxes | 450/3 | €13,917 | €23,427 | +€9,510 | +68.3% |
| Remuneration and social security | 454/9 | €2,985 | - | -€2,985 | |
| Other amounts payable | 47/48 | €5,505 | €6,017 | +€512 | +9.3% |
| Turnover | 70 | - | €1,372,901 | +€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,050,593 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €224,882 | €233,357 | +€8,475 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,921 | €37,981 | +€17,060 | +81.5% |
| Other operating charges | 640/8 | €4,503 | €5,499 | +€996 | +22.1% |
| Gross operating margin | 9900 | €274,920 | €331,337 | +€56,417 | +20.5% |
| Operating profit (loss) | 9901 | €24,614 | €54,500 | +€29,886 | +121% |
| Financial income | 75/76B | - | €1,548 | +€1,548 | |
| Recurring financial income | 75 | - | €1,548 | +€1,548 | |
| Financial charges | 65/66B | €1,507 | €3,973 | +€2,466 | +164% |
| Recurring financial charges | 65 | €1,507 | €3,973 | +€2,466 | +164% |
| Profit (loss) for the period before taxes | 9903 | €23,107 | €52,075 | +€28,968 | +125% |
| Income taxes | 67/77 | €7,469 | €18,989 | +€11,520 | +154% |
| Profit (loss) for the period | 9904 | €15,638 | €33,086 | +€17,448 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €15,638 | €33,086 | +€17,448 | +112% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.