BAYAN & M: 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.
BAYAN & M
Largest movements
- Cash +€54,015
up €54,015 (+889.4%), from €6,073 to €60,088
mainly Net result for the year (+€60,510) and Stocks and contracts (+€10,000)
- Receivables within one year +€15,890
up €15,890 (+189.3%), from €8,395 to €24,285
- Stocks and contracts -€10,000
down €10,000 (-48.2%), from €20,736 to €10,736
- Profit (loss) carried forward +€60,510
up €60,510, from -€23,279 to €37,230
- Trade debts -€2,272
down €2,272 (-19.2%), from €11,852 to €9,580
- Other debts +€1,974
up €1,974 (+14.2%), from €13,875 to €15,850
- Gross operating margin +€65,144
up €65,144, from -€5,850 to €59,294
- Financial income +€8,000
new in 2024: €8,000
- Depreciation +€3,465
new in 2024: €3,465
- Staff costs -€2,281
no longer reported in 2024 (was €2,281)
- Taxes -€978
down €978 (-23.0%), from €4,250 to €3,272
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,204 | €95,109 | +€59,904 | +170.2% |
| Current assets | 29/58 | €35,204 | €95,109 | +€59,904 | +170.2% |
| Stocks and contracts in progress | 3 | €20,736 | €10,736 | -€10,000 | -48.2% |
| Stocks | 30/36 | €20,736 | €10,736 | -€10,000 | -48.2% |
| Amounts receivable within one year | 40/41 | €8,395 | €24,285 | +€15,890 | +189.3% |
| Other amounts receivable | 41 | €8,395 | €24,285 | +€15,890 | +189.3% |
| Cash at bank and in hand | 54/58 | €6,073 | €60,088 | +€54,015 | +889.4% |
| Total equity and liabilities | 10/49 | €35,204 | €95,109 | +€59,904 | +170.2% |
| Equity | 10/15 | -€3,279 | €57,230 | +€60,510 | |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,279 | €37,230 | +€60,510 | |
| Amounts payable | 17/49 | €38,484 | €37,879 | -€605 | -1.6% |
| Amounts payable within one year | 42/48 | €38,484 | €37,879 | -€605 | -1.6% |
| Trade debts | 44 | €11,852 | €9,580 | -€2,272 | -19.2% |
| Suppliers | 440/4 | €11,852 | €9,580 | -€2,272 | -19.2% |
| Taxes, remuneration and social security | 45 | €12,756 | €12,449 | -€308 | -2.4% |
| Taxes | 450/3 | €7,765 | €7,765 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,991 | €4,683 | -€308 | -6.2% |
| Other amounts payable | 47/48 | €13,875 | €15,850 | +€1,974 | +14.2% |
| Remuneration, social security and pensions | 62 | €2,281 | - | -€2,281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,465 | +€3,465 | |
| Gross operating margin | 9900 | -€5,850 | €59,294 | +€65,144 | |
| Operating profit (loss) | 9901 | -€8,132 | €55,828 | +€63,960 | |
| Financial income | 75/76B | - | €8,000 | +€8,000 | |
| Recurring financial income | 75 | - | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €46 | €46 | +€0 | +0.2% |
| Recurring financial charges | 65 | €46 | €46 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,178 | €63,782 | +€71,960 | |
| Income taxes | 67/77 | €4,250 | €3,272 | -€978 | -23.0% |
| Profit (loss) for the period | 9904 | -€12,428 | €60,510 | +€72,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,428 | €60,510 | +€72,937 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.