BAYOSSAM TRANS: 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.
BAYOSSAM TRANS
Largest movements
- Cash +€39,574
up €39,574 (+697%), from €5,678 to €45,252
mainly Tax, wage and social debts (+€74,831) and Depreciation (+€21,498)
- Receivables within one year +€17,713
up €17,713 (+25.3%), from €69,968 to €87,681
of which Trade receivables: +€15,667
- Tangible fixed assets -€12,187
down €12,187 (-4.1%), from €293,786 to €281,599
of which Land and buildings: -€9,750
- Formation expenses -€9,311
down €9,311 (-66.7%), from €13,966 to €4,655
- Financial fixed assets +€5,000
up €5,000 (+11.8%), from €42,201 to €47,201
- Tax, wage and social debts +€74,831
up €74,831 (+150%), from €50,033 to €124,864
of which Taxes: +€76,885
- Profit (loss) carried forward -€32,463
down €32,463 (-85.1%), from €38,135 to €5,672
- Trade debts +€20,218
up €20,218 (+27.1%), from €74,508 to €94,725
- Debts after one year -€19,030
down €19,030 (-8.7%), from €219,263 to €200,233
- Gross operating margin +€246,534
up €246,534 (+195%), from €126,659 to €373,193
- Staff costs +€136,409
up €136,409 (+137%), from €99,265 to €235,675
- Other operating charges +€14,721
up €14,721 (+47.0%), from €31,333 to €46,054
- Financial charges +€5,744
up €5,744 (+89.0%), from €6,452 to €12,196
- Taxes -€3,958
down €3,958 (-13.0%), from €30,495 to €26,537
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 | €426,084 | €466,873 | +€40,789 | +9.6% |
| Formation expenses | 20 | €13,966 | €4,655 | -€9,311 | -66.7% |
| Fixed assets | 21/28 | €335,988 | €328,800 | -€7,187 | -2.1% |
| Tangible fixed assets | 22/27 | €293,786 | €281,599 | -€12,187 | -4.1% |
| Land and buildings | 22 | €281,076 | €271,326 | -€9,750 | -3.5% |
| Plant, machinery and equipment | 23 | €1,097 | €313 | -€783 | -71.4% |
| Furniture and vehicles | 24 | €2,693 | €1,346 | -€1,346 | -50.0% |
| Other tangible fixed assets | 26 | €8,921 | €8,613 | -€308 | -3.4% |
| Financial fixed assets | 28 | €42,201 | €47,201 | +€5,000 | +11.8% |
| Current assets | 29/58 | €76,131 | €133,417 | +€57,287 | +75.2% |
| Amounts receivable within one year | 40/41 | €69,968 | €87,681 | +€17,713 | +25.3% |
| Trade receivables | 40 | €60,265 | €75,931 | +€15,667 | +26.0% |
| Other amounts receivable | 41 | €9,703 | €11,750 | +€2,046 | +21.1% |
| Cash at bank and in hand | 54/58 | €5,678 | €45,252 | +€39,574 | +697% |
| Deferred charges and accrued income | 490/1 | €484 | €484 | = | 0.0% |
| Total equity and liabilities | 10/49 | €426,084 | €466,873 | +€40,789 | +9.6% |
| Equity | 10/15 | €61,995 | €29,532 | -€32,463 | -52.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,260 | €5,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,400 | €3,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,135 | €5,672 | -€32,463 | -85.1% |
| Amounts payable | 17/49 | €364,089 | €437,340 | +€73,252 | +20.1% |
| Amounts payable after more than one year | 17 | €219,263 | €200,233 | -€19,030 | -8.7% |
| Financial debts | 170/4 | €219,263 | €200,233 | -€19,030 | -8.7% |
| Amounts payable within one year | 42/48 | €144,826 | €237,107 | +€92,282 | +63.7% |
| Financial debts | 43 | €20,285 | €17,321 | -€2,964 | -14.6% |
| Credit institutions | 430/8 | €20,285 | €17,321 | -€2,964 | -14.6% |
| Trade debts | 44 | €74,508 | €94,725 | +€20,218 | +27.1% |
| Suppliers | 440/4 | €74,508 | €94,725 | +€20,218 | +27.1% |
| Taxes, remuneration and social security | 45 | €50,033 | €124,864 | +€74,831 | +150% |
| Taxes | 450/3 | €31,468 | €108,354 | +€76,885 | +244% |
| Remuneration and social security | 454/9 | €18,565 | €16,510 | -€2,055 | -11.1% |
| Other amounts payable | 47/48 | - | €197 | +€197 | |
| Remuneration, social security and pensions | 62 | €99,265 | €235,675 | +€136,409 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,498 | €21,498 | = | 0.0% |
| Other operating charges | 640/8 | €31,333 | €46,054 | +€14,721 | +47.0% |
| Non-recurring operating charges | 66A | €18,506 | €15,461 | -€3,046 | -16.5% |
| Gross operating margin | 9900 | €126,659 | €373,193 | +€246,534 | +195% |
| Operating profit (loss) | 9901 | -€43,944 | €54,506 | +€98,450 | |
| Financial income | 75/76B | €1,224 | - | -€1,224 | |
| Recurring financial income | 75 | €1,224 | - | -€1,224 | |
| Financial charges | 65/66B | €6,452 | €12,196 | +€5,744 | +89.0% |
| Recurring financial charges | 65 | €6,452 | €12,196 | +€5,744 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,172 | €42,310 | +€91,482 | |
| Income taxes | 67/77 | €30,495 | €26,537 | -€3,958 | -13.0% |
| Profit (loss) for the period | 9904 | -€79,667 | €15,772 | +€95,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,667 | €15,772 | +€95,439 |
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 25 October 2026 via checked.be.