BAZARAPART: 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.
BAZARAPART
Largest movements
- Tangible fixed assets -€24,693
down €24,693 (-10.4%), from €237,326 to €212,633
of which Other tangible fixed assets: -€21,762
- Stocks and contracts -€8,449
down €8,449 (-34.6%), from €24,390 to €15,941
- Receivables within one year +€4,364
up €4,364 (+101%), from €4,320 to €8,684
of which Trade receivables: +€5,269
- Debts after one year -€16,991
down €16,991 (-7.8%), from €217,184 to €200,193
- Trade debts -€16,464
down €16,464 (-51.0%), from €32,297 to €15,832
- Profit (loss) carried forward +€12,915
up €12,915 (+3.2%), from -€402,393 to -€389,478
- Tax, wage and social debts -€4,204
down €4,204 (-25.5%), from €16,481 to €12,277
of which Taxes: -€4,388
- Gross operating margin +€50,910
up €50,910 (+80.2%), from €63,471 to €114,381
- Other operating charges +€7,445
up €7,445 (+160%), from €4,656 to €12,101
- Staff costs +€2,586
up €2,586 (+4.2%), from €60,978 to €63,563
- Depreciation -€1,882
down €1,882 (-9.0%), from €20,943 to €19,061
- Financial charges -€1,746
down €1,746 (-20.6%), from €8,495 to €6,749
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 | €290,605 | €261,087 | -€29,518 | -10.2% |
| Fixed assets | 21/28 | €237,326 | €212,633 | -€24,693 | -10.4% |
| Tangible fixed assets | 22/27 | €237,326 | €212,633 | -€24,693 | -10.4% |
| Land and buildings | 22 | €21,894 | €16,724 | -€5,170 | -23.6% |
| Plant, machinery and equipment | 23 | €264 | €0 | -€264 | -100% |
| Furniture and vehicles | 24 | €0 | €2,503 | +€2,503 | |
| Other tangible fixed assets | 26 | €215,169 | €193,406 | -€21,762 | -10.1% |
| Current assets | 29/58 | €53,279 | €48,454 | -€4,825 | -9.1% |
| Stocks and contracts in progress | 3 | €24,390 | €15,941 | -€8,449 | -34.6% |
| Stocks | 30/36 | €24,390 | €15,941 | -€8,449 | -34.6% |
| Amounts receivable within one year | 40/41 | €4,320 | €8,684 | +€4,364 | +101% |
| Trade receivables | 40 | €3,415 | €8,684 | +€5,269 | +154% |
| Other amounts receivable | 41 | €905 | €0 | -€905 | -100% |
| Cash at bank and in hand | 54/58 | €22,517 | €23,403 | +€886 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,051 | €425 | -€1,626 | -79.3% |
| Total equity and liabilities | 10/49 | €290,605 | €261,087 | -€29,518 | -10.2% |
| Equity | 10/15 | -€378,749 | -€365,834 | +€12,915 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,052 | €5,052 | = | 0.0% |
| Distributable reserves | 133 | €5,052 | €5,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€402,393 | -€389,478 | +€12,915 | +3.2% |
| Amounts payable | 17/49 | €669,354 | €626,921 | -€42,434 | -6.3% |
| Amounts payable after more than one year | 17 | €217,184 | €200,193 | -€16,991 | -7.8% |
| Financial debts | 170/4 | €217,184 | €200,193 | -€16,991 | -7.8% |
| Amounts payable within one year | 42/48 | €452,170 | €426,728 | -€25,442 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €19,025 | €16,991 | -€2,034 | -10.7% |
| Trade debts | 44 | €32,297 | €15,832 | -€16,464 | -51.0% |
| Suppliers | 440/4 | €32,297 | €15,832 | -€16,464 | -51.0% |
| Advances received on contracts in progress | 46 | €33 | €33 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,481 | €12,277 | -€4,204 | -25.5% |
| Taxes | 450/3 | €8,579 | €4,190 | -€4,388 | -51.2% |
| Remuneration and social security | 454/9 | €7,902 | €8,087 | +€184 | +2.3% |
| Other amounts payable | 47/48 | €384,333 | €381,594 | -€2,740 | -0.7% |
| Remuneration, social security and pensions | 62 | €60,978 | €63,563 | +€2,586 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,943 | €19,061 | -€1,882 | -9.0% |
| Other operating charges | 640/8 | €4,656 | €12,101 | +€7,445 | +160% |
| Gross operating margin | 9900 | €63,471 | €114,381 | +€50,910 | +80.2% |
| Operating profit (loss) | 9901 | -€23,106 | €19,655 | +€42,761 | |
| Financial income | 75/76B | €176 | €10 | -€166 | -94.6% |
| Recurring financial income | 75 | €176 | €10 | -€166 | -94.6% |
| Financial charges | 65/66B | €8,495 | €6,749 | -€1,746 | -20.6% |
| Recurring financial charges | 65 | €8,495 | €6,749 | -€1,746 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,425 | €12,915 | +€44,340 | |
| Income taxes | 67/77 | -€316 | €0 | +€316 | |
| Profit (loss) for the period | 9904 | -€31,109 | €12,915 | +€44,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,109 | €12,915 | +€44,025 |
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 30 October 2026 via checked.be.