BAYATIS: 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.
BAYATIS
Largest movements
- Cash +€53,787
up €53,787 (+42.0%), from €128,080 to €181,867
mainly Net result for the year (+€80,928) and Other debts (+€50,054)
- Tangible fixed assets -€9,782
down €9,782 (-50.6%), from €19,343 to €9,561
of which Furniture and vehicles: -€7,304
- Other debts +€50,054
up €50,054 (+116.3%), from €43,047 to €93,101
- Reserves -€40,312
down €40,312 (-45.6%), from €88,425 to €48,113
- Profit (loss) carried forward +€30,928
new in 2025: €30,928
- Tax, wage and social debts +€2,986
up €2,986 (+25.0%), from €11,951 to €14,937
of which Remuneration and social security: +€2,000
- Gross operating margin +€47,745
up €47,745 (+74.2%), from €64,316 to €112,061
- Taxes +€9,872
up €9,872 (+79.3%), from €12,456 to €22,329
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.
Cash bridge derived
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 | €147,423 | €191,428 | +€44,005 | +29.8% |
| Fixed assets | 21/28 | €19,343 | €9,561 | -€9,782 | -50.6% |
| Tangible fixed assets | 22/27 | €19,343 | €9,561 | -€9,782 | -50.6% |
| Land and buildings | 22 | €2,051 | - | -€2,051 | |
| Plant, machinery and equipment | 23 | €1,284 | €857 | -€427 | -33.3% |
| Furniture and vehicles | 24 | €16,008 | €8,704 | -€7,304 | -45.6% |
| Current assets | 29/58 | €128,080 | €181,867 | +€53,787 | +42.0% |
| Cash at bank and in hand | 54/58 | €128,080 | €181,867 | +€53,787 | +42.0% |
| Total equity and liabilities | 10/49 | €147,423 | €191,428 | +€44,005 | +29.8% |
| Equity | 10/15 | €92,425 | €83,041 | -€9,384 | -10.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €88,425 | €48,113 | -€40,312 | -45.6% |
| Distributable reserves | 133 | €88,425 | €48,113 | -€40,312 | -45.6% |
| Profit (loss) carried forward | 14 | - | €30,928 | +€30,928 | |
| Amounts payable | 17/49 | €54,998 | €108,387 | +€53,389 | +97.1% |
| Amounts payable within one year | 42/48 | €54,998 | €108,157 | +€53,159 | +96.7% |
| Trade debts | 44 | - | €119 | +€119 | |
| Suppliers | 440/4 | - | €119 | +€119 | |
| Taxes, remuneration and social security | 45 | €11,951 | €14,937 | +€2,986 | +25.0% |
| Taxes | 450/3 | €11,951 | €12,937 | +€986 | +8.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €43,047 | €93,101 | +€50,054 | +116.3% |
| Accrued charges and deferred income | 492/3 | - | €230 | +€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,792 | €7,731 | -€61 | -0.8% |
| Other operating charges | 640/8 | €925 | €978 | +€53 | +5.7% |
| Gross operating margin | 9900 | €64,316 | €112,061 | +€47,745 | +74.2% |
| Operating profit (loss) | 9901 | €55,599 | €103,353 | +€47,754 | +85.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €96 | €96 | +€0 | +0.2% |
| Recurring financial charges | 65 | €96 | €96 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €55,503 | €103,257 | +€47,754 | +86.0% |
| Income taxes | 67/77 | €12,456 | €22,329 | +€9,872 | +79.3% |
| Profit (loss) for the period | 9904 | €43,047 | €80,928 | +€37,881 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,047 | €80,928 | +€37,881 | +88.0% |
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 12 October 2026 via checked.be.