BAYASANATA: 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.
BAYASANATA
Largest movements
- Receivables within one year +€5,045
up €5,045 (+27.7%), from €18,217 to €23,262
of which Other amounts receivable: +€4,516
- Cash +€1,234
up €1,234 (+62.2%), from €1,985 to €3,220
mainly Net result for the year (+€10,699) and Depreciation (+€229)
- Tangible fixed assets +€957
new in 2025: €957
- Profit (loss) carried forward +€10,699
up €10,699 (+131%), from €8,166 to €18,865
- Trade debts -€2,886
down €2,886 (-89.4%), from €3,229 to €343
- Tax, wage and social debts -€559
down €559 (-6.3%), from €8,807 to €8,249
of which Remuneration and social security: -€3,900
- Gross operating margin +€3,909
up €3,909 (+41.1%), from €9,510 to €13,418
- Taxes +€1,725
new in 2025: €1,725
- Other operating charges -€667
down €667 (-53.3%), from €1,251 to €584
- Depreciation +€229
new in 2025: €229
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 | €20,202 | €27,457 | +€7,255 | +35.9% |
| Fixed assets | 21/28 | - | €957 | +€957 | |
| Tangible fixed assets | 22/27 | - | €957 | +€957 | |
| Other tangible fixed assets | 26 | - | €957 | +€957 | |
| Current assets | 29/58 | €20,202 | €26,499 | +€6,297 | +31.2% |
| Amounts receivable within one year | 40/41 | €18,217 | €23,262 | +€5,045 | +27.7% |
| Trade receivables | 40 | - | €529 | +€529 | |
| Other amounts receivable | 41 | €18,217 | €22,732 | +€4,516 | +24.8% |
| Cash at bank and in hand | 54/58 | €1,985 | €3,220 | +€1,234 | +62.2% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €20,202 | €27,457 | +€7,255 | +35.9% |
| Equity | 10/15 | €8,166 | €18,865 | +€10,699 | +131% |
| Profit (loss) carried forward | 14 | €8,166 | €18,865 | +€10,699 | +131% |
| Amounts payable | 17/49 | €12,036 | €8,592 | -€3,444 | -28.6% |
| Amounts payable within one year | 42/48 | €12,036 | €8,592 | -€3,444 | -28.6% |
| Trade debts | 44 | €3,229 | €343 | -€2,886 | -89.4% |
| Suppliers | 440/4 | €3,229 | €343 | -€2,886 | -89.4% |
| Taxes, remuneration and social security | 45 | €8,807 | €8,249 | -€559 | -6.3% |
| Taxes | 450/3 | €4,907 | €8,249 | +€3,341 | +68.1% |
| Remuneration and social security | 454/9 | €3,900 | - | -€3,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €229 | +€229 | |
| Other operating charges | 640/8 | €1,251 | €584 | -€667 | -53.3% |
| Gross operating margin | 9900 | €9,510 | €13,418 | +€3,909 | +41.1% |
| Operating profit (loss) | 9901 | €8,259 | €12,606 | +€4,348 | +52.6% |
| Financial charges | 65/66B | €93 | €182 | +€89 | +96.2% |
| Recurring financial charges | 65 | €93 | €182 | +€89 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €8,166 | €12,424 | +€4,258 | +52.1% |
| Income taxes | 67/77 | - | €1,725 | +€1,725 | |
| Profit (loss) for the period | 9904 | €8,166 | €10,699 | +€2,533 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,166 | €10,699 | +€2,533 | +31.0% |
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 27 October 2026 via checked.be.