BAYAR: 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.
BAYAR
Largest movements
- Receivables within one year -€13,535
down €13,535 (-98.8%), from €13,699 to €163
- Cash -€9,974
down €9,974 (-25.1%), from €39,696 to €29,722
mainly Net result for the year (-€35,045) and Deferred charges and accrued income (-€1,266)
- Deferred charges and accrued income +€1,266
up €1,266 (+25.5%), from €4,958 to €6,225
- Profit (loss) carried forward -€35,045
down €35,045 (-184%), from -€19,067 to -€54,112
- Other debts +€6,703
new in 2025: €6,703
- Trade debts +€5,864
up €5,864 (+832%), from €705 to €6,569
- Gross operating margin +€4,246
up €4,246 (+11.0%), from -€38,466 to -€34,221
- Financial income -€811
down €811 (-100.0%), from €811 to €0
- Other operating charges -€680
down €680 (-49.7%), from €1,369 to €689
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 | €61,353 | €39,109 | -€22,243 | -36.3% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €58,353 | €36,109 | -€22,243 | -38.1% |
| Amounts receivable within one year | 40/41 | €13,699 | €163 | -€13,535 | -98.8% |
| Other amounts receivable | 41 | €13,699 | €163 | -€13,535 | -98.8% |
| Cash at bank and in hand | 54/58 | €39,696 | €29,722 | -€9,974 | -25.1% |
| Deferred charges and accrued income | 490/1 | €4,958 | €6,225 | +€1,266 | +25.5% |
| Total equity and liabilities | 10/49 | €61,353 | €39,109 | -€22,243 | -36.3% |
| Equity | 10/15 | €59,133 | €24,088 | -€35,045 | -59.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €16,200 | €16,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €6,200 | +€6,200 | |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,067 | -€54,112 | -€35,045 | -184% |
| Amounts payable | 17/49 | €2,219 | €15,021 | +€12,802 | +577% |
| Amounts payable within one year | 42/48 | €2,219 | €15,021 | +€12,802 | +577% |
| Trade debts | 44 | €705 | €6,569 | +€5,864 | +832% |
| Suppliers | 440/4 | €705 | €6,569 | +€5,864 | +832% |
| Taxes, remuneration and social security | 45 | €1,514 | €1,750 | +€236 | +15.6% |
| Taxes | 450/3 | €14 | - | -€14 | |
| Remuneration and social security | 454/9 | €1,500 | €1,750 | +€250 | +16.7% |
| Other amounts payable | 47/48 | - | €6,703 | +€6,703 | |
| Other operating charges | 640/8 | €1,369 | €689 | -€680 | -49.7% |
| Gross operating margin | 9900 | -€38,466 | -€34,221 | +€4,246 | +11.0% |
| Operating profit (loss) | 9901 | -€39,835 | -€34,909 | +€4,926 | +12.4% |
| Financial income | 75/76B | €811 | €0 | -€811 | -100.0% |
| Recurring financial income | 75 | €811 | €0 | -€811 | -100.0% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€39,144 | -€35,059 | +€4,085 | +10.4% |
| Income taxes | 67/77 | - | -€14 | -€14 | |
| Profit (loss) for the period | 9904 | -€39,144 | -€35,045 | +€4,099 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,144 | -€35,045 | +€4,099 | +10.5% |
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 17 October 2026 via checked.be.