BAYA IN: 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.
BAYA IN
Largest movements
- Receivables within one year +€22,000
up €22,000 (+34.9%), from €63,000 to €85,000
- Tangible fixed assets -€6,233
down €6,233 (-2.0%), from €305,632 to €299,399
- Cash -€4,478
down €4,478 (-96.2%), from €4,657 to €178
mainly Receivables within one year (-€22,000) and Debts after one year (-€19,160)
- Other debts +€26,750
up €26,750 (+67.5%), from €39,614 to €66,364
- Debts after one year -€19,160
down €19,160 (-15.5%), from €123,545 to €104,385
- Reserves +€4,583
up €4,583 (+8.2%), from €55,729 to €60,312
- Financial income -€40,486
down €40,486 (-100.0%), from €40,487 to €1
of which Non-recurring financial income: -€40,487
- Taxes -€10,321
down €10,321 (-86.1%), from €11,990 to €1,668
- Other operating charges -€5,691
down €5,691 (-89.8%), from €6,336 to €645
- Gross operating margin -€3,646
down €3,646 (-18.4%), from €19,866 to €16,220
- Financial charges -€693
down €693 (-18.3%), from €3,784 to €3,092
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 | €373,962 | €385,273 | +€11,311 | +3.0% |
| Fixed assets | 21/28 | €305,632 | €299,399 | -€6,233 | -2.0% |
| Tangible fixed assets | 22/27 | €305,632 | €299,399 | -€6,233 | -2.0% |
| Land and buildings | 22 | €305,632 | €299,399 | -€6,233 | -2.0% |
| Current assets | 29/58 | €68,330 | €85,874 | +€17,544 | +25.7% |
| Amounts receivable within one year | 40/41 | €63,000 | €85,000 | +€22,000 | +34.9% |
| Other amounts receivable | 41 | €63,000 | €85,000 | +€22,000 | +34.9% |
| Cash at bank and in hand | 54/58 | €4,657 | €178 | -€4,478 | -96.2% |
| Deferred charges and accrued income | 490/1 | €673 | €696 | +€23 | +3.4% |
| Total equity and liabilities | 10/49 | €373,962 | €385,273 | +€11,311 | +3.0% |
| Equity | 10/15 | €175,729 | €180,312 | +€4,583 | +2.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €55,729 | €60,312 | +€4,583 | +8.2% |
| Distributable reserves | 133 | €55,729 | €60,312 | +€4,583 | +8.2% |
| Amounts payable | 17/49 | €198,233 | €204,961 | +€6,728 | +3.4% |
| Amounts payable after more than one year | 17 | €123,545 | €104,385 | -€19,160 | -15.5% |
| Financial debts | 170/4 | €123,545 | €104,385 | -€19,160 | -15.5% |
| Amounts payable within one year | 42/48 | €74,688 | €100,576 | +€25,888 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €18,742 | €19,160 | +€418 | +2.2% |
| Trade debts | 44 | €4,343 | €1,394 | -€2,949 | -67.9% |
| Suppliers | 440/4 | €4,343 | €1,394 | -€2,949 | -67.9% |
| Taxes, remuneration and social security | 45 | €11,990 | €13,658 | +€1,668 | +13.9% |
| Taxes | 450/3 | €11,990 | €13,658 | +€1,668 | +13.9% |
| Other amounts payable | 47/48 | €39,614 | €66,364 | +€26,750 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,233 | €6,233 | = | 0.0% |
| Other operating charges | 640/8 | €6,336 | €645 | -€5,691 | -89.8% |
| Gross operating margin | 9900 | €19,866 | €16,220 | -€3,646 | -18.4% |
| Operating profit (loss) | 9901 | €7,297 | €9,342 | +€2,045 | +28.0% |
| Financial income | 75/76B | €40,487 | €1 | -€40,486 | -100.0% |
| Recurring financial income | 75 | €40,487 | €1 | -€40,486 | -100.0% |
| Non-recurring financial income | 76B | €40,487 | €0 | -€40,487 | -100% |
| Financial charges | 65/66B | €3,784 | €3,092 | -€693 | -18.3% |
| Recurring financial charges | 65 | €3,784 | €3,092 | -€693 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €43,999 | €6,252 | -€37,748 | -85.8% |
| Income taxes | 67/77 | €11,990 | €1,668 | -€10,321 | -86.1% |
| Profit (loss) for the period | 9904 | €32,009 | €4,583 | -€27,426 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,009 | €4,583 | -€27,426 | -85.7% |
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 22 October 2026 via checked.be.