BAZAAR CONCEPT: 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.
BAZAAR CONCEPT
Largest movements
- Cash -€28,600
down €28,600 (-96.8%), from €29,537 to €937
mainly Trade debts (-€37,060) and Investment in fixed assets (net) (-€19,739)
- Receivables within one year -€25,366
down €25,366 (-94.0%), from €26,992 to €1,626
of which Trade receivables: -€16,865
- Tangible fixed assets +€12,249
up €12,249 (+24.5%), from €50,000 to €62,249
of which Other tangible fixed assets: +€12,510
- Trade debts -€37,060
down €37,060 (-44.3%), from €83,604 to €46,544
- Debts after one year -€5,328
no longer reported in 2025 (was €5,328)
of which Other amounts payable: -€5,328
- Profit (loss) carried forward +€2,766
up €2,766 (+70.4%), from -€3,930 to -€1,164
- Tax, wage and social debts -€1,914
down €1,914 (-80.7%), from €2,371 to €457
of which Remuneration and social security: -€2,371
- Gross operating margin +€51,366
up €51,366, from -€20,986 to €30,381
- Staff costs -€2,951
down €2,951 (-14.0%), from €21,151 to €18,200
- Depreciation -€1,266
down €1,266 (-14.5%), from €8,756 to €7,490
- Other operating charges -€644
down €644 (-32.4%), from €1,989 to €1,345
- Taxes +€457
new in 2025: €457
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 | €106,893 | €65,175 | -€41,718 | -39.0% |
| Fixed assets | 21/28 | €50,363 | €62,612 | +€12,249 | +24.3% |
| Tangible fixed assets | 22/27 | €50,000 | €62,249 | +€12,249 | +24.5% |
| Furniture and vehicles | 24 | €261 | - | -€261 | |
| Other tangible fixed assets | 26 | €49,739 | €62,249 | +€12,510 | +25.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €56,530 | €2,563 | -€53,967 | -95.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €26,992 | €1,626 | -€25,366 | -94.0% |
| Trade receivables | 40 | €16,865 | - | -€16,865 | |
| Other amounts receivable | 41 | €10,127 | €1,626 | -€8,502 | -83.9% |
| Cash at bank and in hand | 54/58 | €29,537 | €937 | -€28,600 | -96.8% |
| Total equity and liabilities | 10/49 | €106,893 | €65,175 | -€41,718 | -39.0% |
| Equity | 10/15 | €2,270 | €5,036 | +€2,766 | +122% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,930 | -€1,164 | +€2,766 | +70.4% |
| Amounts payable | 17/49 | €104,622 | €60,138 | -€44,484 | -42.5% |
| Amounts payable after more than one year | 17 | €5,328 | - | -€5,328 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €5,328 | - | -€5,328 | |
| Amounts payable within one year | 42/48 | €99,294 | €60,138 | -€39,156 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €813 | - | -€813 | |
| Trade debts | 44 | €83,604 | €46,544 | -€37,060 | -44.3% |
| Suppliers | 440/4 | €83,604 | €46,544 | -€37,060 | -44.3% |
| Taxes, remuneration and social security | 45 | €2,371 | €457 | -€1,914 | -80.7% |
| Taxes | 450/3 | €0 | €457 | +€457 | |
| Remuneration and social security | 454/9 | €2,371 | - | -€2,371 | |
| Other amounts payable | 47/48 | €12,507 | €13,138 | +€631 | +5.0% |
| Remuneration, social security and pensions | 62 | €21,151 | €18,200 | -€2,951 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,756 | €7,490 | -€1,266 | -14.5% |
| Other operating charges | 640/8 | €1,989 | €1,345 | -€644 | -32.4% |
| Gross operating margin | 9900 | -€20,986 | €30,381 | +€51,366 | |
| Operating profit (loss) | 9901 | -€52,882 | €3,345 | +€56,227 | |
| Financial income | 75/76B | €489 | €82 | -€407 | -83.2% |
| Recurring financial income | 75 | €489 | €82 | -€407 | -83.2% |
| Financial charges | 65/66B | €403 | €205 | -€199 | -49.3% |
| Recurring financial charges | 65 | €403 | €205 | -€199 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€52,797 | €3,223 | +€56,019 | |
| Income taxes | 67/77 | - | €457 | +€457 | |
| Profit (loss) for the period | 9904 | -€52,797 | €2,766 | +€55,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,797 | €2,766 | +€55,563 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.