BAYLOR: 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.
BAYLOR
Largest movements
- Cash -€11,476
down €11,476 (-89.6%), from €12,810 to €1,334
mainly Net result for the year (-€14,978) and Investment in fixed assets (net) (-€9,131)
- Intangible fixed assets +€6,868
new in 2023: €6,868
- Receivables within one year +€981
up €981 (+38.6%), from €2,542 to €3,523
- Tangible fixed assets +€490
up €490 (+24.0%), from €2,042 to €2,531
of which Furniture and vehicles: +€1,000
- Profit (loss) carried forward -€14,978
down €14,978 (-125.3%), from -€11,950 to -€26,928
- Other debts +€14,862
new in 2023: €14,862
- Trade debts -€3,582
down €3,582 (-40.3%), from €8,895 to €5,313
- Tax, wage and social debts +€675
new in 2023: €675
- Purchases and services +€28,134
up €28,134 (+174.7%), from €16,100 to €44,234
- Financial charges +€2,143
new in 2023: €2,143
- Depreciation +€1,263
up €1,263 (+247.5%), from €510 to €1,774
- Gross operating margin +€631
up €631 (+5.5%), from -€11,440 to -€10,809
- Other operating charges +€252
new in 2023: €252
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,944 | €15,921 | -€3,023 | -16.0% |
| Fixed assets | 21/28 | €2,242 | €9,600 | +€7,358 | +328.2% |
| Intangible fixed assets | 21 | - | €6,868 | +€6,868 | |
| Tangible fixed assets | 22/27 | €2,042 | €2,531 | +€490 | +24.0% |
| Plant, machinery and equipment | 23 | €2,042 | €1,531 | -€510 | -25.0% |
| Furniture and vehicles | 24 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €16,702 | €6,322 | -€10,381 | -62.2% |
| Stocks and contracts in progress | 3 | €1,350 | €1,350 | = | 0.0% |
| Stocks | 30/36 | €1,350 | €1,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,542 | €3,523 | +€981 | +38.6% |
| Other amounts receivable | 41 | €2,542 | €3,523 | +€981 | +38.6% |
| Cash at bank and in hand | 54/58 | €12,810 | €1,334 | -€11,476 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €115 | +€115 | |
| Total equity and liabilities | 10/49 | €18,944 | €15,921 | -€3,023 | -16.0% |
| Equity | 10/15 | €10,050 | -€4,928 | -€14,978 | |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Capital | 10 | €22,000 | €22,000 | = | 0.0% |
| Issued capital | 100 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,950 | -€26,928 | -€14,978 | -125.3% |
| Amounts payable | 17/49 | €8,895 | €20,849 | +€11,955 | +134.4% |
| Amounts payable within one year | 42/48 | €8,895 | €20,849 | +€11,955 | +134.4% |
| Trade debts | 44 | €8,895 | €5,313 | -€3,582 | -40.3% |
| Suppliers | 440/4 | €8,895 | €5,313 | -€3,582 | -40.3% |
| Taxes, remuneration and social security | 45 | - | €675 | +€675 | |
| Taxes | 450/3 | - | €675 | +€675 | |
| Other amounts payable | 47/48 | - | €14,862 | +€14,862 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,100 | €44,234 | +€28,134 | +174.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €1,774 | +€1,263 | +247.5% |
| Other operating charges | 640/8 | - | €252 | +€252 | |
| Gross operating margin | 9900 | -€11,440 | -€10,809 | +€631 | +5.5% |
| Operating profit (loss) | 9901 | -€11,950 | -€12,835 | -€885 | -7.4% |
| Financial charges | 65/66B | - | €2,143 | +€2,143 | |
| Recurring financial charges | 65 | - | €2,143 | +€2,143 | |
| Profit (loss) for the period before taxes | 9903 | -€11,950 | -€14,978 | -€3,027 | -25.3% |
| Profit (loss) for the period | 9904 | -€11,950 | -€14,978 | -€3,027 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,950 | -€14,978 | -€3,027 | -25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.