Bayoclin: 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.
Bayoclin
Largest movements
- Current investments -€350,000
down €350,000 (-77.8%), from €450,000 to €100,000
- Receivables within one year +€56,211
up €56,211 (+1103.3%), from €5,095 to €61,305
- Cash +€27,305
up €27,305 (+59.4%), from €45,963 to €73,268
mainly Current investments (+€350,000) and Net result for the year (+€181,583)
- Reserves -€297,300
down €297,300 (-56.3%), from €527,632 to €230,332
- Other debts +€26,066
up €26,066 (+3034.5%), from €859 to €26,925
- Gross operating margin -€39,545
down €39,545 (-14.1%), from €279,684 to €240,138
- Taxes -€10,725
down €10,725 (-16.1%), from €66,420 to €55,695
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 | €542,813 | €269,763 | -€273,049 | -50.3% |
| Fixed assets | 21/28 | €17,272 | €13,558 | -€3,715 | -21.5% |
| Tangible fixed assets | 22/27 | €9,772 | €6,058 | -€3,715 | -38.0% |
| Furniture and vehicles | 24 | €9,772 | €6,058 | -€3,715 | -38.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €525,540 | €256,206 | -€269,335 | -51.2% |
| Amounts receivable within one year | 40/41 | €5,095 | €61,305 | +€56,211 | +1103.3% |
| Other amounts receivable | 41 | €5,095 | €61,305 | +€56,211 | +1103.3% |
| Current investments | 50/53 | €450,000 | €100,000 | -€350,000 | -77.8% |
| Cash at bank and in hand | 54/58 | €45,963 | €73,268 | +€27,305 | +59.4% |
| Deferred charges and accrued income | 490/1 | €24,483 | €21,632 | -€2,850 | -11.6% |
| Total equity and liabilities | 10/49 | €542,813 | €269,763 | -€273,049 | -50.3% |
| Equity | 10/15 | €530,132 | €232,832 | -€297,300 | -56.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €527,632 | €230,332 | -€297,300 | -56.3% |
| Distributable reserves | 133 | €527,632 | €230,332 | -€297,300 | -56.3% |
| Amounts payable | 17/49 | €12,681 | €36,931 | +€24,250 | +191.2% |
| Amounts payable within one year | 42/48 | €12,681 | €36,931 | +€24,250 | +191.2% |
| Trade debts | 44 | €2,402 | €586 | -€1,816 | -75.6% |
| Suppliers | 440/4 | €2,402 | €586 | -€1,816 | -75.6% |
| Taxes, remuneration and social security | 45 | €9,420 | €9,420 | = | 0.0% |
| Taxes | 450/3 | €9,420 | €9,420 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €26,925 | +€26,066 | +3034.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,084 | €5,278 | +€194 | +3.8% |
| Other operating charges | 640/8 | €892 | €1,024 | +€132 | +14.7% |
| Gross operating margin | 9900 | €279,684 | €240,138 | -€39,545 | -14.1% |
| Operating profit (loss) | 9901 | €273,707 | €233,836 | -€39,871 | -14.6% |
| Financial income | 75/76B | €5,589 | €3,509 | -€2,080 | -37.2% |
| Recurring financial income | 75 | €5,589 | €3,509 | -€2,080 | -37.2% |
| Financial charges | 65/66B | €84 | €68 | -€17 | -19.6% |
| Recurring financial charges | 65 | €84 | €68 | -€17 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €279,212 | €237,278 | -€41,934 | -15.0% |
| Income taxes | 67/77 | €66,420 | €55,695 | -€10,725 | -16.1% |
| Profit (loss) for the period | 9904 | €212,792 | €181,583 | -€31,209 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €212,792 | €181,583 | -€31,209 | -14.7% |
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 7 October 2026 via checked.be.