BAYMONT: 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.
What changed
BAYMONT
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€331,062
2024 · €200,662+€130,400
Equity
€885,253
2024 · €574,191+€311,062
Cash
€586,433
2024 · €277,558+€308,875
Balance sheet total
€1.8m
2024 · €1.4m+€427,089
Largest movements
Assets
- Cash +€308,875
up €308,875 (+111%), from €277,558 to €586,433
mainly Net result for the year (+€331,062) and Depreciation (+€165,316)
- Tangible fixed assets +€143,405
up €143,405 (+17.6%), from €815,785 to €959,190
Equity and liabilities
- Reserves +€311,023
up €311,023 (+133%), from €233,045 to €544,067
of which Distributable reserves: +€286,900
- Tax, wage and social debts +€115,009
up €115,009 (+134%), from €85,841 to €200,850
- Debts after one year -€98,000
down €98,000 (-28.4%), from €345,500 to €247,500
- Trade debts +€78,946
up €78,946 (+34.2%), from €230,901 to €309,848
Income statement
- Gross operating margin +€212,082
up €212,082 (+46.2%), from €459,275 to €671,357
- Taxes +€59,068
up €59,068 (+81.0%), from €72,949 to €132,017
- Depreciation +€13,985
up €13,985 (+9.2%), from €151,331 to €165,316
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.
Result 2024
€200,662
Gross operating margin
+€212,082
Depreciation
-€13,985
Other operating charges
-€290
Other operating items
-€3,908
Financial income
-€4,634
Financial charges
+€5,838
Taxes
-€59,068
Deferred taxes and other
-€5,635
Result 2025
€331,062
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€735,596
Investment
-€308,721
Financing
-€118,000
Cash 2024
€277,558
From operations (derived)
+€735,596
Net result for the year
+€331,062
Depreciation
+€165,316
Stocks and contracts
+€16,188
Receivables within one year
+€10,801
Deferred charges and accrued income
-€1,797
Provisions
+€7,504
Trade debts
+€78,946
Tax, wage and social debts
+€115,009
Other debts
+€13,067
Accrued charges and deferred income
-€500
Investment (derived)
-€308,721
Investment in fixed assets (net)
-€308,721
Financing
-€118,000
Debts after one year
-€98,000
Contributions, distributions and other
-€20,000
Cash 2025
€586,433
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,406,881 | €1,833,969 | +€427,089 | +30.4% |
| Fixed assets | 21/28 | €815,785 | €959,190 | +€143,405 | +17.6% |
| Tangible fixed assets | 22/27 | €815,785 | €959,190 | +€143,405 | +17.6% |
| Land and buildings | 22 | €405,946 | €444,300 | +€38,353 | +9.4% |
| Plant, machinery and equipment | 23 | €85,219 | €120,147 | +€34,928 | +41.0% |
| Furniture and vehicles | 24 | €324,620 | €394,743 | +€70,124 | +21.6% |
| Current assets | 29/58 | €591,096 | €874,779 | +€283,683 | +48.0% |
| Stocks and contracts in progress | 3 | €216,468 | €200,280 | -€16,188 | -7.5% |
| Stocks | 30/36 | €216,468 | €200,280 | -€16,188 | -7.5% |
| Amounts receivable within one year | 40/41 | €90,824 | €80,024 | -€10,801 | -11.9% |
| Trade receivables | 40 | €19,930 | €32,637 | +€12,707 | +63.8% |
| Other amounts receivable | 41 | €70,894 | €47,387 | -€23,507 | -33.2% |
| Cash at bank and in hand | 54/58 | €277,558 | €586,433 | +€308,875 | +111% |
| Deferred charges and accrued income | 490/1 | €6,245 | €8,043 | +€1,797 | +28.8% |
| Total equity and liabilities | 10/49 | €1,406,881 | €1,833,969 | +€427,089 | +30.4% |
| Equity | 10/15 | €574,191 | €885,253 | +€311,062 | +54.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €233,045 | €544,067 | +€311,023 | +133% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,848 | €80,970 | +€24,123 | +42.4% |
| Distributable reserves | 133 | €170,000 | €456,900 | +€286,900 | +169% |
| Profit (loss) carried forward | 14 | €279,173 | €279,212 | +€39 | 0.0% |
| Provisions and deferred taxes | 16 | €32,361 | €39,865 | +€7,504 | +23.2% |
| Deferred taxes | 168 | €32,361 | €39,865 | +€7,504 | +23.2% |
| Amounts payable | 17/49 | €800,329 | €908,851 | +€108,522 | +13.6% |
| Amounts payable after more than one year | 17 | €345,500 | €247,500 | -€98,000 | -28.4% |
| Financial debts | 170/4 | €345,500 | €247,500 | -€98,000 | -28.4% |
| Amounts payable within one year | 42/48 | €454,329 | €661,351 | +€207,022 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €98,000 | €98,000 | = | 0.0% |
| Trade debts | 44 | €230,901 | €309,848 | +€78,946 | +34.2% |
| Suppliers | 440/4 | €230,901 | €309,848 | +€78,946 | +34.2% |
| Taxes, remuneration and social security | 45 | €85,841 | €200,850 | +€115,009 | +134% |
| Taxes | 450/3 | €85,841 | €200,850 | +€115,009 | +134% |
| Other amounts payable | 47/48 | €39,587 | €52,653 | +€13,067 | +33.0% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,331 | €165,316 | +€13,985 | +9.2% |
| Other operating charges | 640/8 | €11,158 | €11,447 | +€290 | +2.6% |
| Non-recurring operating charges | 66A | €5,082 | €8,990 | +€3,908 | +76.9% |
| Gross operating margin | 9900 | €459,275 | €671,357 | +€212,082 | +46.2% |
| Operating profit (loss) | 9901 | €291,704 | €485,604 | +€193,899 | +66.5% |
| Financial income | 75/76B | €4,994 | €360 | -€4,634 | -92.8% |
| Recurring financial income | 75 | €4,994 | €360 | -€4,634 | -92.8% |
| Financial charges | 65/66B | €21,219 | €15,381 | -€5,838 | -27.5% |
| Recurring financial charges | 65 | €21,219 | €15,381 | -€5,838 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €275,480 | €470,583 | +€195,103 | +70.8% |
| Transfer from deferred taxes | 780 | €3,381 | €4,701 | +€1,320 | +39.0% |
| Transfer to deferred taxes | 680 | €5,250 | €12,205 | +€6,955 | +132% |
| Income taxes | 67/77 | €72,949 | €132,017 | +€59,068 | +81.0% |
| Profit (loss) for the period | 9904 | €200,662 | €331,062 | +€130,400 | +65.0% |
| Transfer from tax-exempt reserves | 789 | €8,466 | €12,494 | +€4,028 | +47.6% |
| Transfer to tax-exempt reserves | 689 | €15,750 | €36,616 | +€20,866 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €193,378 | €306,939 | +€113,561 | +58.7% |
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 14 October 2026 via checked.be.