BFAT: 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.
BFAT
Largest movements
- Cash -€1,414
down €1,414 (-92.7%), from €1,524 to €111
mainly Net result for the year (-€27,074) and Trade debts (-€10,156)
- Stocks and contracts -€725
down €725 (-58.4%), from €1,241 to €516
- Other debts +€35,092
up €35,092 (+64.7%), from €54,203 to €89,294
- Profit (loss) carried forward -€27,074
down €27,074 (-29.9%), from -€90,402 to -€117,476
- Trade debts -€10,156
down €10,156 (-49.3%), from €20,614 to €10,458
- Gross operating margin +€3,469
up €3,469 (+11.4%), from -€30,316 to -€26,847
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 | €3,015 | €876 | -€2,138 | -70.9% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €2,765 | €626 | -€2,138 | -77.3% |
| Stocks and contracts in progress | 3 | €1,241 | €516 | -€725 | -58.4% |
| Stocks | 30/36 | €1,241 | €516 | -€725 | -58.4% |
| Cash at bank and in hand | 54/58 | €1,524 | €111 | -€1,414 | -92.7% |
| Total equity and liabilities | 10/49 | €3,015 | €876 | -€2,138 | -70.9% |
| Equity | 10/15 | -€71,802 | -€98,876 | -€27,074 | -37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,402 | -€117,476 | -€27,074 | -29.9% |
| Amounts payable | 17/49 | €74,817 | €99,752 | +€24,935 | +33.3% |
| Amounts payable within one year | 42/48 | €74,817 | €99,752 | +€24,935 | +33.3% |
| Trade debts | 44 | €20,614 | €10,458 | -€10,156 | -49.3% |
| Suppliers | 440/4 | €20,614 | €10,458 | -€10,156 | -49.3% |
| Other amounts payable | 47/48 | €54,203 | €89,294 | +€35,092 | +64.7% |
| Other operating charges | 640/8 | €25 | €25 | = | 0.0% |
| Gross operating margin | 9900 | -€30,316 | -€26,847 | +€3,469 | +11.4% |
| Operating profit (loss) | 9901 | -€30,341 | -€26,872 | +€3,469 | +11.4% |
| Financial charges | 65/66B | €353 | €202 | -€152 | -42.9% |
| Recurring financial charges | 65 | €353 | €202 | -€152 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,694 | -€27,074 | +€3,621 | +11.8% |
| Profit (loss) for the period | 9904 | -€30,694 | -€27,074 | +€3,621 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,694 | -€27,074 | +€3,621 | +11.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.