BAYIMPEX: 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.
BAYIMPEX
Largest movements
- Receivables within one year +€112,810
up €112,810 (+10.8%), from €1.0m to €1.2m
of which Trade receivables: +€198,000
- Tangible fixed assets -€52,982
down €52,982 (-7.7%), from €690,952 to €637,970
of which Land and buildings: -€48,974
- Other debts +€301,702
up €301,702 (+111%), from €272,365 to €574,067
- Reserves -€160,873
down €160,873 (-12.1%), from €1.3m to €1.2m
of which Distributable reserves: -€160,873
- Trade debts -€44,348
down €44,348 (-93.0%), from €47,711 to €3,364
- Current portion of long-term debt -€28,128
down €28,128 (-61.1%), from €46,039 to €17,911
- Gross operating margin +€9,420
up €9,420 (+2.2%), from €419,590 to €429,011
- Taxes -€6,745
down €6,745 (-7.5%), from €90,185 to €83,440
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 | €1,776,984 | €1,844,140 | +€67,156 | +3.8% |
| Fixed assets | 21/28 | €690,952 | €637,970 | -€52,982 | -7.7% |
| Tangible fixed assets | 22/27 | €690,952 | €637,970 | -€52,982 | -7.7% |
| Land and buildings | 22 | €685,890 | €636,916 | -€48,974 | -7.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €5,062 | €1,054 | -€4,008 | -79.2% |
| Current assets | 29/58 | €1,086,031 | €1,206,170 | +€120,139 | +11.1% |
| Amounts receivable within one year | 40/41 | €1,042,043 | €1,154,853 | +€112,810 | +10.8% |
| Trade receivables | 40 | €956,853 | €1,154,853 | +€198,000 | +20.7% |
| Other amounts receivable | 41 | €85,190 | €0 | -€85,190 | -100% |
| Cash at bank and in hand | 54/58 | €43,988 | €50,944 | +€6,955 | +15.8% |
| Deferred charges and accrued income | 490/1 | €0 | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €1,776,984 | €1,844,140 | +€67,156 | +3.8% |
| Equity | 10/15 | €1,335,253 | €1,174,380 | -€160,873 | -12.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,325,253 | €1,164,380 | -€160,873 | -12.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,287,753 | €1,126,880 | -€160,873 | -12.5% |
| Amounts payable | 17/49 | €441,731 | €669,760 | +€228,030 | +51.6% |
| Amounts payable after more than one year | 17 | €1,086 | €0 | -€1,086 | -100% |
| Financial debts | 170/4 | €1,086 | €0 | -€1,086 | -100% |
| Amounts payable within one year | 42/48 | €419,424 | €650,038 | +€230,614 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €46,039 | €17,911 | -€28,128 | -61.1% |
| Trade debts | 44 | €47,711 | €3,364 | -€44,348 | -93.0% |
| Suppliers | 440/4 | €47,711 | €3,364 | -€44,348 | -93.0% |
| Taxes, remuneration and social security | 45 | €53,309 | €54,696 | +€1,387 | +2.6% |
| Taxes | 450/3 | €53,309 | €54,696 | +€1,387 | +2.6% |
| Other amounts payable | 47/48 | €272,365 | €574,067 | +€301,702 | +111% |
| Accrued charges and deferred income | 492/3 | €21,220 | €19,723 | -€1,498 | -7.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €19 | €0 | -€19 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,031 | €52,982 | -€49 | -0.1% |
| Other operating charges | 640/8 | €431,337 | €431,936 | +€599 | +0.1% |
| Gross operating margin | 9900 | €419,590 | €429,011 | +€9,420 | +2.2% |
| Operating profit (loss) | 9901 | -€64,796 | -€55,908 | +€8,889 | +13.7% |
| Financial charges | 65/66B | €23,238 | €21,526 | -€1,711 | -7.4% |
| Recurring financial charges | 65 | €23,238 | €21,526 | -€1,711 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€88,034 | -€77,434 | +€10,600 | +12.0% |
| Income taxes | 67/77 | €90,185 | €83,440 | -€6,745 | -7.5% |
| Profit (loss) for the period | 9904 | -€178,219 | -€160,873 | +€17,346 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€178,219 | -€160,873 | +€17,346 | +9.7% |
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 31 October 2026 via checked.be.