BAYAMO WIND: 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.
What changed
BAYAMO WIND
NACE 35.110, Production of electricity from non-renewable sources
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€5.0m
2025 · €7.4m-€2.4m
Equity
€10.5m
2025 · €10.5m-€27,797
Cash
-
not filed
Balance sheet total
€15.6m
2025 · €17.9m-€2.3m
Largest movements
Assets
- Receivables within one year -€2.3m
down €2.3m (-29.5%), from €7.8m to €5.5m
of which Other amounts receivable: -€2.3m
Equity and liabilities
- Other debts -€2.3m
down €2.3m (-31.0%), from €7.4m to €5.1m
Income statement
- Financial income -€2.4m
down €2.4m (-32.7%), from €7.5m to €5.0m
From the 2025 result to the 2026 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 2025
€7.4m
Staff costs
-€86,140
Other operating charges
-€311
Other operating items
+€172,647
Financial income
-€2.4m
Financial charges
-€74
Taxes
+€14
Result 2026
€5.0m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,949,151 | €15,646,883 | -€2.3m | -12.8% |
| Fixed assets | 21/28 | €10,155,324 | €10,155,324 | = | 0.0% |
| Financial fixed assets | 28 | €10,155,324 | €10,155,324 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €10,155,324 | €10,155,324 | = | 0.0% |
| Participating interests | 282 | €10,155,324 | €10,155,324 | = | 0.0% |
| Current assets | 29/58 | €7,793,827 | €5,491,559 | -€2.3m | -29.5% |
| Amounts receivable within one year | 40/41 | €7,792,905 | €5,490,468 | -€2.3m | -29.5% |
| Trade receivables | 40 | €162,573 | €195,050 | +€32,476 | +20.0% |
| Other amounts receivable | 41 | €7,630,332 | €5,295,418 | -€2.3m | -30.6% |
| Deferred charges and accrued income | 490/1 | €922 | €1,091 | +€169 | +18.3% |
| Total equity and liabilities | 10/49 | €17,949,151 | €15,646,883 | -€2.3m | -12.8% |
| Equity | 10/15 | €10,498,856 | €10,471,059 | -€27,797 | -0.3% |
| Contributions | 10/11 | €9,500,000 | €9,500,000 | = | 0.0% |
| Capital | 10 | €9,500,000 | €9,500,000 | = | 0.0% |
| Issued capital | 100 | €9,500,000 | €9,500,000 | = | 0.0% |
| Reserves | 13 | €950,000 | €950,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €950,000 | €950,000 | = | 0.0% |
| Legal reserve | 130 | €950,000 | €950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,856 | €21,059 | -€27,797 | -56.9% |
| Amounts payable | 17/49 | €7,450,295 | €5,175,824 | -€2.3m | -30.5% |
| Amounts payable within one year | 42/48 | €7,450,295 | €5,175,824 | -€2.3m | -30.5% |
| Trade debts | 44 | €24,159 | €26,280 | +€2,121 | +8.8% |
| Suppliers | 440/4 | €24,159 | €26,280 | +€2,121 | +8.8% |
| Taxes, remuneration and social security | 45 | €76,136 | €78,052 | +€1,916 | +2.5% |
| Taxes | 450/3 | €584 | €569 | -€14 | -2.5% |
| Remuneration and social security | 454/9 | €75,553 | €77,483 | +€1,931 | +2.6% |
| Other amounts payable | 47/48 | €7,350,000 | €5,071,491 | -€2.3m | -31.0% |
| Operating income | 70/76A | €686,192 | €844,407 | +€158,215 | +23.1% |
| Other operating income | 74 | €686,192 | €844,407 | +€158,215 | +23.1% |
| Operating charges | 60/66A | €743,217 | €815,236 | +€72,019 | +9.7% |
| Services and other goods | 61 | €186,674 | €172,242 | -€14,432 | -7.7% |
| Remuneration, social security and pensions | 62 | €555,347 | €641,487 | +€86,140 | +15.5% |
| Other operating charges | 640/8 | €1,196 | €1,507 | +€311 | +26.0% |
| Operating profit (loss) | 9901 | -€57,025 | €29,170 | +€86,196 | |
| Financial income | 75/76B | €7,457,500 | €5,020,750 | -€2.4m | -32.7% |
| Recurring financial income | 75 | €7,457,500 | €5,020,750 | -€2.4m | -32.7% |
| Income from financial fixed assets | 750 | €7,457,500 | €5,020,750 | -€2.4m | -32.7% |
| Financial charges | 65/66B | €5,583 | €5,657 | +€74 | +1.3% |
| Recurring financial charges | 65 | €5,583 | €5,657 | +€74 | +1.3% |
| Debt charges | 650 | - | €5,657 | +€5,657 | |
| Other financial charges | 652/9 | €5,583 | - | -€5,583 | |
| Profit (loss) for the period before taxes | 9903 | €7,394,891 | €5,044,263 | -€2.4m | -31.8% |
| Income taxes | 67/77 | €584 | €569 | -€14 | -2.5% |
| Taxes | 670/3 | €584 | €569 | -€14 | -2.5% |
| Profit (loss) for the period | 9904 | €7,394,308 | €5,043,694 | -€2.4m | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,394,308 | €5,043,694 | -€2.4m | -31.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.