BAYINDIR: 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.
BAYINDIR
Largest movements
- Receivables within one year +€2,711
up €2,711 (+63.5%), from €4,270 to €6,981
of which Trade receivables: +€2,556
- Cash -€948
down €948 (-49.6%), from €1,910 to €962
mainly Receivables within one year (-€2,711) and Deferred charges and accrued income (-€81)
- Deferred charges and accrued income +€81
new in 2025: €81
- Profit (loss) carried forward +€845
up €845 (+45.9%), from €1,840 to €2,685
- Tax, wage and social debts +€807
up €807 (+30.0%), from €2,686 to €3,493
- Trade debts +€193
up €193 (+25.4%), from €759 to €952
- Other operating charges +€5,482
up €5,482 (+8,914%), from €62 to €5,544
- Staff costs -€3,763
no longer reported in 2025 (was €3,763)
- Gross operating margin +€1,236
up €1,236 (+21.2%), from €5,841 to €7,078
- Taxes +€414
new in 2025: €414
- Financial charges +€103
up €103 (+58.5%), from €176 to €280
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 | €6,285 | €8,130 | +€1,844 | +29.3% |
| Current assets | 29/58 | €6,285 | €8,130 | +€1,844 | +29.3% |
| Stocks and contracts in progress | 3 | €105 | €105 | = | 0.0% |
| Stocks | 30/36 | €105 | €105 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,270 | €6,981 | +€2,711 | +63.5% |
| Trade receivables | 40 | - | €2,556 | +€2,556 | |
| Other amounts receivable | 41 | €4,270 | €4,425 | +€154 | +3.6% |
| Cash at bank and in hand | 54/58 | €1,910 | €962 | -€948 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €81 | +€81 | |
| Total equity and liabilities | 10/49 | €6,285 | €8,130 | +€1,844 | +29.3% |
| Equity | 10/15 | €2,840 | €3,685 | +€845 | +29.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €1,840 | €2,685 | +€845 | +45.9% |
| Amounts payable | 17/49 | €3,445 | €4,445 | +€1,000 | +29.0% |
| Amounts payable within one year | 42/48 | €3,445 | €4,445 | +€1,000 | +29.0% |
| Trade debts | 44 | €759 | €952 | +€193 | +25.4% |
| Suppliers | 440/4 | €759 | €952 | +€193 | +25.4% |
| Taxes, remuneration and social security | 45 | €2,686 | €3,493 | +€807 | +30.0% |
| Taxes | 450/3 | €2,686 | €3,493 | +€807 | +30.0% |
| Remuneration, social security and pensions | 62 | €3,763 | - | -€3,763 | |
| Other operating charges | 640/8 | €62 | €5,544 | +€5,482 | +8,914% |
| Gross operating margin | 9900 | €5,841 | €7,078 | +€1,236 | +21.2% |
| Operating profit (loss) | 9901 | €2,016 | €1,534 | -€482 | -23.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €176 | €280 | +€103 | +58.5% |
| Recurring financial charges | 65 | €176 | €280 | +€103 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €1,840 | €1,258 | -€582 | -31.6% |
| Income taxes | 67/77 | - | €414 | +€414 | |
| Profit (loss) for the period | 9904 | €1,840 | €845 | -€995 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | €845 | -€995 | -54.1% |
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 13 October 2026 via checked.be.