BAWY: 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.
BAWY
Largest movements
- Tangible fixed assets +€995,129
up €995,129 (+1,806%), from €55,116 to €1.1m
of which Land and buildings: +€996,079
- Revaluation surpluses +€995,162
new in 2025: €995,162
- Gross operating margin +€444
up €444 (+7.7%), from €5,764 to €6,208
- Other operating charges +€78
up €78 (+3.1%), from €2,500 to €2,577
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 | €74,299 | €1,073,378 | +€999,079 | +1,345% |
| Fixed assets | 21/28 | €55,116 | €1,050,245 | +€995,129 | +1,806% |
| Tangible fixed assets | 22/27 | €55,116 | €1,050,245 | +€995,129 | +1,806% |
| Land and buildings | 22 | €54,166 | €1,050,245 | +€996,079 | +1,839% |
| Plant, machinery and equipment | 23 | €950 | - | -€950 | |
| Current assets | 29/58 | €19,183 | €23,132 | +€3,950 | +20.6% |
| Amounts receivable within one year | 40/41 | €300 | - | -€300 | |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €17,952 | €21,967 | +€4,015 | +22.4% |
| Deferred charges and accrued income | 490/1 | €931 | €1,166 | +€235 | +25.2% |
| Total equity and liabilities | 10/49 | €74,299 | €1,073,378 | +€999,079 | +1,345% |
| Equity | 10/15 | €73,551 | €1,072,158 | +€998,607 | +1,358% |
| Contributions | 10/11 | €384,235 | €384,235 | = | 0.0% |
| Capital | 10 | €384,235 | €384,235 | = | 0.0% |
| Issued capital | 100 | €384,235 | €384,235 | = | 0.0% |
| Revaluation surpluses | 12 | - | €995,162 | +€995,162 | |
| Reserves | 13 | €37,184 | €37,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,184 | €37,184 | = | 0.0% |
| Legal reserve | 130 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347,868 | -€344,423 | +€3,445 | +1.0% |
| Amounts payable | 17/49 | €748 | €1,220 | +€472 | +63.1% |
| Amounts payable within one year | 42/48 | - | €1,220 | +€1,220 | |
| Trade debts | 44 | - | €1,220 | +€1,220 | |
| Suppliers | 440/4 | - | €1,220 | +€1,220 | |
| Accrued charges and deferred income | 492/3 | €748 | - | -€748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €33 | -€3 | -9.1% |
| Other operating charges | 640/8 | €2,500 | €2,577 | +€78 | +3.1% |
| Gross operating margin | 9900 | €5,764 | €6,208 | +€444 | +7.7% |
| Operating profit (loss) | 9901 | €3,228 | €3,598 | +€370 | +11.4% |
| Financial charges | 65/66B | €154 | €153 | -€1 | -0.6% |
| Recurring financial charges | 65 | €154 | €153 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €3,074 | €3,445 | +€371 | +12.1% |
| Profit (loss) for the period | 9904 | €3,074 | €3,445 | +€371 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,074 | €3,445 | +€371 | +12.1% |
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 23 October 2026 via checked.be.