BAYEUX: 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.
BAYEUX
Largest movements
- Receivables within one year +€22,223
up €22,223 (+351.2%), from €6,328 to €28,551
of which Other amounts receivable: +€19,313
- Debts after one year +€19,700
new in 2025: €19,700
- Advances received +€4,950
new in 2025: €4,950
- Profit (loss) carried forward -€3,953
down €3,953, from €2,746 to -€1,207
- Trade debts +€3,352
up €3,352 (+377.0%), from €889 to €4,241
- Tax, wage and social debts -€1,859
down €1,859 (-67.7%), from €2,747 to €888
- Gross operating margin -€7,564
down €7,564, from €3,937 to -€3,627
- Taxes -€789
no longer reported in 2025 (was €789)
- Financial income +€150
up €150 (+149.9%), from €100 to €249
- Financial charges +€62
up €62 (+54.1%), from €114 to €176
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 | €6,382 | €28,572 | +€22,189 | +347.7% |
| Current assets | 29/58 | €6,382 | €28,572 | +€22,189 | +347.7% |
| Amounts receivable within one year | 40/41 | €6,328 | €28,551 | +€22,223 | +351.2% |
| Trade receivables | 40 | €1,720 | €4,630 | +€2,910 | +169.1% |
| Other amounts receivable | 41 | €4,608 | €23,921 | +€19,313 | +419.1% |
| Cash at bank and in hand | 54/58 | €54 | €21 | -€33 | -61.3% |
| Total equity and liabilities | 10/49 | €6,382 | €28,572 | +€22,189 | +347.7% |
| Equity | 10/15 | €2,746 | -€1,207 | -€3,953 | |
| Profit (loss) carried forward | 14 | €2,746 | -€1,207 | -€3,953 | |
| Amounts payable | 17/49 | €3,636 | €29,779 | +€26,143 | +719.0% |
| Amounts payable after more than one year | 17 | - | €19,700 | +€19,700 | |
| Other amounts payable | 178/9 | - | €19,700 | +€19,700 | |
| Amounts payable within one year | 42/48 | €3,636 | €10,079 | +€6,443 | +177.2% |
| Trade debts | 44 | €889 | €4,241 | +€3,352 | +377.0% |
| Suppliers | 440/4 | €889 | €4,241 | +€3,352 | +377.0% |
| Advances received on contracts in progress | 46 | - | €4,950 | +€4,950 | |
| Taxes, remuneration and social security | 45 | €2,747 | €888 | -€1,859 | -67.7% |
| Taxes | 450/3 | €2,747 | €888 | -€1,859 | -67.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,937 | -€3,627 | -€7,564 | |
| Operating profit (loss) | 9901 | €3,550 | -€4,027 | -€7,577 | |
| Financial income | 75/76B | €100 | €249 | +€150 | +149.9% |
| Recurring financial income | 75 | €100 | €249 | +€150 | +149.9% |
| Financial charges | 65/66B | €114 | €176 | +€62 | +54.1% |
| Recurring financial charges | 65 | €114 | €176 | +€62 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €3,535 | -€3,953 | -€7,489 | |
| Income taxes | 67/77 | €789 | - | -€789 | |
| Profit (loss) for the period | 9904 | €2,746 | -€3,953 | -€6,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,746 | -€3,953 | -€6,700 |
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 5 October 2026 via checked.be.