Bayer & Co: what changed
Two fiscal 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.
Bayer & Co
Largest movements
- Receivables within one year +€984
up €984 (+8.2%), from €12,058 to €13,042
- Other debts +€1,786
up €1,786 (+7.1%), from €25,301 to €27,088
- Trade debts -€670
down €670 (-91.7%), from €730 to €61
- Profit (loss) carried forward -€203
down €203 (-0.4%), from -€50,040 to -€50,243
- Financial income +€308
up €308 (+84.8%), from €363 to €672
- Gross operating margin -€25
down €25 (-3.4%), from -€730 to -€755
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 | €12,137 | €13,051 | +€914 | +7.5% |
| Current assets | 29/58 | €12,137 | €13,051 | +€914 | +7.5% |
| Amounts receivable within one year | 40/41 | €12,058 | €13,042 | +€984 | +8.2% |
| Other amounts receivable | 41 | €12,058 | €13,042 | +€984 | +8.2% |
| Cash at bank and in hand | 54/58 | €78 | €9 | -€69 | -88.8% |
| Total equity and liabilities | 10/49 | €12,137 | €13,051 | +€914 | +7.5% |
| Equity | 10/15 | -€18,895 | -€19,097 | -€203 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,945 | €24,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,085 | €23,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,040 | -€50,243 | -€203 | -0.4% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Taxes | 161 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €26,031 | €27,148 | +€1,117 | +4.3% |
| Amounts payable within one year | 42/48 | €26,031 | €27,148 | +€1,117 | +4.3% |
| Trade debts | 44 | €730 | €61 | -€670 | -91.7% |
| Suppliers | 440/4 | €730 | €61 | -€670 | -91.7% |
| Other amounts payable | 47/48 | €25,301 | €27,088 | +€1,786 | +7.1% |
| Gross operating margin | 9900 | -€730 | -€755 | -€25 | -3.4% |
| Operating profit (loss) | 9901 | -€730 | -€755 | -€25 | -3.4% |
| Financial income | 75/76B | €363 | €672 | +€308 | +84.8% |
| Recurring financial income | 75 | €363 | €672 | +€308 | +84.8% |
| Financial charges | 65/66B | €123 | €119 | -€4 | -2.8% |
| Recurring financial charges | 65 | €123 | €119 | -€4 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€490 | -€203 | +€287 | +58.6% |
| Profit (loss) for the period | 9904 | -€490 | -€203 | +€287 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€490 | -€203 | +€287 | +58.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.