CD BAILLI: 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.
What changed
CD BAILLI
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,339
2024 · -€15,949+€38,288
Equity
€207,535
2024 · €185,196+€22,339
Cash
€43,680
2024 · €48,631-€4,951
Balance sheet total
€1.4m
2024 · €1.5m-€106,033
Largest movements
Assets
- Tangible fixed assets -€75,795
down €75,795 (-7.7%), from €988,645 to €912,850
of which Other tangible fixed assets: -€42,959
- Intangible fixed assets -€29,451
down €29,451 (-15.0%), from €196,315 to €166,863
Equity and liabilities
- Trade debts -€199,480
down €199,480 (-58.2%), from €342,981 to €143,501
- Debts after one year +€60,189
up €60,189 (+12.9%), from €465,678 to €525,867
- Profit (loss) carried forward +€22,339
up €22,339 (+13.0%), from -€171,904 to -€149,565
Income statement
- Staff costs -€59,768
down €59,768 (-15.6%), from €381,913 to €322,145
- Gross operating margin -€27,769
down €27,769 (-5.4%), from €515,520 to €487,752
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.
Result 2024
-€15,949
Gross operating margin
-€27,769
Staff costs
+€59,768
Depreciation
-€612
Other operating charges
+€4,341
Financial charges
+€2,560
Result 2025
€22,339
raises the resultlowers the result
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.
From operations
-€52,800
Investment
-€14,523
Financing
+€62,372
Cash 2024
€48,631
From operations (derived)
-€52,800
Net result for the year
+€22,339
Depreciation
+€119,769
Stocks and contracts
-€5,077
Receivables within one year
+€14,300
Deferred charges and accrued income
-€13,387
Trade debts
-€199,480
Tax, wage and social debts
-€14,063
Other debts
+€12,700
Accrued charges and deferred income
+€10,099
Investment (derived)
-€14,523
Investment in fixed assets (net)
-€14,523
Financing
+€62,372
Debts after one year
+€60,189
Current portion of long-term debt
+€2,220
Short-term financial debts
-€37
Cash 2025
€43,680
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,481,500 | €1,375,466 | -€106,033 | -7.2% |
| Fixed assets | 21/28 | €1,368,690 | €1,263,444 | -€105,246 | -7.7% |
| Intangible fixed assets | 21 | €196,315 | €166,863 | -€29,451 | -15.0% |
| Tangible fixed assets | 22/27 | €988,645 | €912,850 | -€75,795 | -7.7% |
| Land and buildings | 22 | €98,925 | €90,496 | -€8,429 | -8.5% |
| Plant, machinery and equipment | 23 | €115,594 | €91,187 | -€24,407 | -21.1% |
| Other tangible fixed assets | 26 | €774,125 | €731,166 | -€42,959 | -5.5% |
| Financial fixed assets | 28 | €183,731 | €183,731 | = | 0.0% |
| Current assets | 29/58 | €112,810 | €112,023 | -€787 | -0.7% |
| Stocks and contracts in progress | 3 | €22,681 | €27,758 | +€5,077 | +22.4% |
| Stocks | 30/36 | €22,681 | €27,758 | +€5,077 | +22.4% |
| Amounts receivable within one year | 40/41 | €34,718 | €20,419 | -€14,300 | -41.2% |
| Trade receivables | 40 | €29,618 | €20,419 | -€9,200 | -31.1% |
| Other amounts receivable | 41 | €5,100 | - | -€5,100 | |
| Cash at bank and in hand | 54/58 | €48,631 | €43,680 | -€4,951 | -10.2% |
| Deferred charges and accrued income | 490/1 | €6,780 | €20,166 | +€13,387 | +197% |
| Total equity and liabilities | 10/49 | €1,481,500 | €1,375,466 | -€106,033 | -7.2% |
| Equity | 10/15 | €185,196 | €207,535 | +€22,339 | +12.1% |
| Contributions | 10/11 | €357,100 | €357,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,904 | -€149,565 | +€22,339 | +13.0% |
| Amounts payable | 17/49 | €1,296,304 | €1,167,931 | -€128,372 | -9.9% |
| Amounts payable after more than one year | 17 | €465,678 | €525,867 | +€60,189 | +12.9% |
| Financial debts | 170/4 | €465,678 | €525,867 | +€60,189 | +12.9% |
| Amounts payable within one year | 42/48 | €830,626 | €631,966 | -€198,660 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €129,591 | €131,811 | +€2,220 | +1.7% |
| Financial debts | 43 | €417 | €380 | -€37 | -8.9% |
| Credit institutions | 430/8 | €417 | €380 | -€37 | -8.9% |
| Trade debts | 44 | €342,981 | €143,501 | -€199,480 | -58.2% |
| Suppliers | 440/4 | €342,981 | €143,501 | -€199,480 | -58.2% |
| Taxes, remuneration and social security | 45 | €92,482 | €78,419 | -€14,063 | -15.2% |
| Taxes | 450/3 | €48,487 | €36,058 | -€12,429 | -25.6% |
| Remuneration and social security | 454/9 | €43,995 | €42,361 | -€1,633 | -3.7% |
| Other amounts payable | 47/48 | €265,155 | €277,855 | +€12,700 | +4.8% |
| Accrued charges and deferred income | 492/3 | - | €10,099 | +€10,099 | |
| Remuneration, social security and pensions | 62 | €381,913 | €322,145 | -€59,768 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,158 | €119,769 | +€612 | +0.5% |
| Other operating charges | 640/8 | €16,360 | €12,019 | -€4,341 | -26.5% |
| Gross operating margin | 9900 | €515,520 | €487,752 | -€27,769 | -5.4% |
| Operating profit (loss) | 9901 | -€1,910 | €33,819 | +€35,729 | |
| Financial charges | 65/66B | €14,039 | €11,480 | -€2,560 | -18.2% |
| Recurring financial charges | 65 | €14,039 | €11,480 | -€2,560 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,949 | €22,339 | +€38,288 | |
| Profit (loss) for the period | 9904 | -€15,949 | €22,339 | +€38,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,949 | €22,339 | +€38,288 |
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 18 October 2026 via checked.be.