BAYENS J: 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.
BAYENS J
Largest movements
- Receivables within one year +€13,398
up €13,398 (+28.6%), from €46,856 to €60,255
of which Other amounts receivable: +€20,121
- Tangible fixed assets -€11,821
down €11,821 (-9.5%), from €124,077 to €112,256
of which Furniture and vehicles: -€7,382
- Other debts +€26,000
up €26,000, from €0 to €26,000
- Debts after one year -€14,870
down €14,870 (-20.9%), from €70,980 to €56,110
- Reserves -€7,500
down €7,500 (-6.2%), from €121,810 to €114,310
of which Distributable reserves: -€7,500
- Gross operating margin +€3,096
up €3,096 (+8.0%), from €38,670 to €41,766
- Taxes -€806
down €806 (-9.5%), from €8,507 to €7,702
- Financial charges -€536
down €536 (-13.4%), from €4,001 to €3,465
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 | €231,435 | €237,140 | +€5,705 | +2.5% |
| Fixed assets | 21/28 | €124,277 | €114,460 | -€9,817 | -7.9% |
| Tangible fixed assets | 22/27 | €124,077 | €112,256 | -€11,821 | -9.5% |
| Land and buildings | 22 | €98,472 | €94,033 | -€4,439 | -4.5% |
| Furniture and vehicles | 24 | €25,605 | €18,223 | -€7,382 | -28.8% |
| Financial fixed assets | 28 | €200 | €2,205 | +€2,005 | +1,002% |
| Current assets | 29/58 | €107,158 | €122,679 | +€15,522 | +14.5% |
| Amounts receivable within one year | 40/41 | €46,856 | €60,255 | +€13,398 | +28.6% |
| Trade receivables | 40 | €22,465 | €15,742 | -€6,723 | -29.9% |
| Other amounts receivable | 41 | €24,391 | €44,513 | +€20,121 | +82.5% |
| Cash at bank and in hand | 54/58 | €59,709 | €61,349 | +€1,641 | +2.7% |
| Deferred charges and accrued income | 490/1 | €593 | €1,075 | +€482 | +81.4% |
| Total equity and liabilities | 10/49 | €231,435 | €237,140 | +€5,705 | +2.5% |
| Equity | 10/15 | €137,252 | €129,892 | -€7,361 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,810 | €114,310 | -€7,500 | -6.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €119,950 | €112,450 | -€7,500 | -6.3% |
| Profit (loss) carried forward | 14 | €3,042 | €3,182 | +€139 | +4.6% |
| Amounts payable | 17/49 | €94,183 | €107,248 | +€13,066 | +13.9% |
| Amounts payable after more than one year | 17 | €70,980 | €56,110 | -€14,870 | -20.9% |
| Financial debts | 170/4 | €70,980 | €56,110 | -€14,870 | -20.9% |
| Amounts payable within one year | 42/48 | €23,203 | €51,138 | +€27,936 | +120% |
| Current portion of amounts payable after more than one year | 42 | €13,537 | €14,708 | +€1,171 | +8.6% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €28 | €363 | +€335 | +1,199% |
| Suppliers | 440/4 | €28 | €363 | +€335 | +1,199% |
| Taxes, remuneration and social security | 45 | €4,638 | €5,068 | +€430 | +9.3% |
| Taxes | 450/3 | €4,638 | €4,782 | +€144 | +3.1% |
| Remuneration and social security | 454/9 | - | €287 | +€287 | |
| Other amounts payable | 47/48 | €0 | €26,000 | +€26,000 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,968 | €11,821 | -€147 | -1.2% |
| Other operating charges | 640/8 | €1,810 | €2,044 | +€233 | +12.9% |
| Gross operating margin | 9900 | €38,670 | €41,766 | +€3,096 | +8.0% |
| Operating profit (loss) | 9901 | €24,891 | €27,901 | +€3,010 | +12.1% |
| Financial income | 75/76B | €1,672 | €1,905 | +€233 | +13.9% |
| Recurring financial income | 75 | €1,672 | €1,905 | +€233 | +13.9% |
| Financial charges | 65/66B | €4,001 | €3,465 | -€536 | -13.4% |
| Recurring financial charges | 65 | €4,001 | €3,465 | -€536 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €22,562 | €26,341 | +€3,778 | +16.7% |
| Income taxes | 67/77 | €8,507 | €7,702 | -€806 | -9.5% |
| Profit (loss) for the period | 9904 | €14,055 | €18,639 | +€4,584 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,055 | €18,639 | +€4,584 | +32.6% |
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 20 October 2026 via checked.be.