BAYMED: 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.
BAYMED
Largest movements
- Intangible fixed assets -€27,900
down €27,900 (-20.1%), from €138,890 to €110,990
- Receivables within one year +€11,867
up €11,867 (+8943.0%), from €133 to €12,000
of which Other amounts receivable: +€12,000
- Cash -€1,953
down €1,953 (-5.9%), from €33,166 to €31,214
mainly Debts after one year (-€41,855) and Net result for the year (-€34,759)
- Other debts +€58,543
up €58,543 (+337.8%), from €17,331 to €75,874
- Debts after one year -€41,855
down €41,855 (-66.3%), from €63,097 to €21,242
- Profit (loss) carried forward -€34,759
down €34,759 (-64.6%), from -€53,782 to -€88,542
- Current portion of long-term debt +€4,870
up €4,870 (+11.9%), from €41,031 to €45,902
- Trade debts -€3,484
down €3,484 (-43.4%), from €8,024 to €4,540
- Financial charges +€62,692
up €62,692 (+1525.8%), from €4,109 to €66,801
- Gross operating margin +€58,051
up €58,051 (+1519.1%), from €3,821 to €61,872
- Other operating charges +€886
up €886 (+84.3%), from €1,051 to €1,937
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 | €172,189 | €155,504 | -€16,685 | -9.7% |
| Fixed assets | 21/28 | €138,890 | €110,990 | -€27,900 | -20.1% |
| Intangible fixed assets | 21 | €138,890 | €110,990 | -€27,900 | -20.1% |
| Current assets | 29/58 | €33,299 | €44,514 | +€11,215 | +33.7% |
| Amounts receivable within one year | 40/41 | €133 | €12,000 | +€11,867 | +8943.0% |
| Trade receivables | 40 | €133 | - | -€133 | |
| Other amounts receivable | 41 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €33,166 | €31,214 | -€1,953 | -5.9% |
| Deferred charges and accrued income | 490/1 | - | €1,300 | +€1,300 | |
| Total equity and liabilities | 10/49 | €172,189 | €155,504 | -€16,685 | -9.7% |
| Equity | 10/15 | €39,138 | €4,379 | -€34,759 | -88.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €91,421 | €91,421 | = | 0.0% |
| Distributable reserves | 133 | €91,421 | €91,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,782 | -€88,542 | -€34,759 | -64.6% |
| Amounts payable | 17/49 | €133,051 | €151,125 | +€18,074 | +13.6% |
| Amounts payable after more than one year | 17 | €63,097 | €21,242 | -€41,855 | -66.3% |
| Financial debts | 170/4 | €63,097 | €21,242 | -€41,855 | -66.3% |
| Amounts payable within one year | 42/48 | €66,387 | €126,316 | +€59,929 | +90.3% |
| Current portion of amounts payable after more than one year | 42 | €41,031 | €45,902 | +€4,870 | +11.9% |
| Trade debts | 44 | €8,024 | €4,540 | -€3,484 | -43.4% |
| Suppliers | 440/4 | €8,024 | €4,540 | -€3,484 | -43.4% |
| Other amounts payable | 47/48 | €17,331 | €75,874 | +€58,543 | +337.8% |
| Accrued charges and deferred income | 492/3 | €3,567 | €3,567 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,900 | €27,900 | = | 0.0% |
| Other operating charges | 640/8 | €1,051 | €1,937 | +€886 | +84.3% |
| Gross operating margin | 9900 | €3,821 | €61,872 | +€58,051 | +1519.1% |
| Operating profit (loss) | 9901 | -€25,129 | €32,036 | +€57,165 | |
| Financial income | 75/76B | €94 | €6 | -€88 | -93.3% |
| Recurring financial income | 75 | €94 | €6 | -€88 | -93.3% |
| Financial charges | 65/66B | €4,109 | €66,801 | +€62,692 | +1525.8% |
| Recurring financial charges | 65 | €4,109 | €66,801 | +€62,692 | +1525.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,144 | -€34,759 | -€5,615 | -19.3% |
| Profit (loss) for the period | 9904 | -€29,144 | -€34,759 | -€5,615 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,144 | -€34,759 | -€5,615 | -19.3% |
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 6 October 2026 via checked.be.