derioolrat Bauden Patrick: 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.
derioolrat Bauden Patrick
Largest movements
- Tangible fixed assets -€45,251
down €45,251 (-5.0%), from €904,570 to €859,318
of which Furniture and vehicles: -€29,547
- Cash -€15,606
down €15,606 (-40.9%), from €38,122 to €22,515
mainly Investment in fixed assets (net) (-€90,820) and Debts after one year (-€77,835)
- Receivables within one year +€10,728
up €10,728 (+13.8%), from €77,519 to €88,247
of which Trade receivables: +€9,908
- Debts after one year -€77,835
down €77,835 (-14.9%), from €524,078 to €446,242
- Trade debts +€49,359
up €49,359 (+269%), from €18,343 to €67,702
- Profit (loss) carried forward -€11,007
down €11,007 (-26.9%), from -€40,861 to -€51,868
- Write-downs -€38,788
down €38,788, from €23,788 to -€15,000
- Other operating charges -€34,971
down €34,971 (-65.9%), from €53,037 to €18,066
- Gross operating margin +€23,201
up €23,201 (+17.6%), from €131,972 to €155,173
- Depreciation +€17,162
up €17,162 (+14.4%), from €118,909 to €136,071
- Financial charges +€8,787
up €8,787 (+44.1%), from €19,911 to €28,697
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 | €1,037,149 | €985,918 | -€51,231 | -4.9% |
| Fixed assets | 21/28 | €904,570 | €859,318 | -€45,251 | -5.0% |
| Tangible fixed assets | 22/27 | €904,570 | €859,318 | -€45,251 | -5.0% |
| Land and buildings | 22 | €563,573 | €535,246 | -€28,327 | -5.0% |
| Plant, machinery and equipment | 23 | €198,934 | €211,557 | +€12,623 | +6.3% |
| Furniture and vehicles | 24 | €142,063 | €112,515 | -€29,547 | -20.8% |
| Current assets | 29/58 | €132,579 | €126,600 | -€5,980 | -4.5% |
| Stocks and contracts in progress | 3 | €8,388 | €8,057 | -€331 | -3.9% |
| Stocks | 30/36 | €8,388 | €8,057 | -€331 | -3.9% |
| Amounts receivable within one year | 40/41 | €77,519 | €88,247 | +€10,728 | +13.8% |
| Trade receivables | 40 | €29,081 | €38,989 | +€9,908 | +34.1% |
| Other amounts receivable | 41 | €48,438 | €49,258 | +€820 | +1.7% |
| Cash at bank and in hand | 54/58 | €38,122 | €22,515 | -€15,606 | -40.9% |
| Deferred charges and accrued income | 490/1 | €8,550 | €7,780 | -€770 | -9.0% |
| Total equity and liabilities | 10/49 | €1,037,149 | €985,918 | -€51,231 | -4.9% |
| Equity | 10/15 | €352,305 | €338,326 | -€13,980 | -4.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €343,166 | €340,194 | -€2,972 | -0.9% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,060 | €7,088 | -€2,972 | -29.5% |
| Distributable reserves | 133 | €328,106 | €328,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,861 | -€51,868 | -€11,007 | -26.9% |
| Provisions and deferred taxes | 16 | €9,231 | €7,983 | -€1,249 | -13.5% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €5,000 | €5,000 | = | 0.0% |
| Deferred taxes | 168 | €4,231 | €2,983 | -€1,249 | -29.5% |
| Amounts payable | 17/49 | €675,612 | €639,609 | -€36,003 | -5.3% |
| Amounts payable after more than one year | 17 | €524,078 | €446,242 | -€77,835 | -14.9% |
| Financial debts | 170/4 | €524,078 | €446,242 | -€77,835 | -14.9% |
| Amounts payable within one year | 42/48 | €151,535 | €193,367 | +€41,833 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €91,036 | €92,841 | +€1,805 | +2.0% |
| Financial debts | 43 | €16,711 | €16,626 | -€85 | -0.5% |
| Credit institutions | 430/8 | €16,711 | €16,626 | -€85 | -0.5% |
| Trade debts | 44 | €18,343 | €67,702 | +€49,359 | +269% |
| Suppliers | 440/4 | €18,343 | €67,702 | +€49,359 | +269% |
| Taxes, remuneration and social security | 45 | €20,871 | €13,922 | -€6,948 | -33.3% |
| Taxes | 450/3 | €20,871 | €13,922 | -€6,948 | -33.3% |
| Other amounts payable | 47/48 | €4,574 | €2,276 | -€2,298 | -50.2% |
| Non-recurring operating income | 76A | €0 | €19,793 | +€19,793 | |
| Remuneration, social security and pensions | 62 | €1,486 | €0 | -€1,486 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,909 | €136,071 | +€17,162 | +14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,788 | -€15,000 | -€38,788 | |
| Other operating charges | 640/8 | €53,037 | €18,066 | -€34,971 | -65.9% |
| Gross operating margin | 9900 | €131,972 | €155,173 | +€23,201 | +17.6% |
| Operating profit (loss) | 9901 | -€65,248 | €16,036 | +€81,284 | |
| Financial income | 75/76B | €2,605 | €2,082 | -€523 | -20.1% |
| Recurring financial income | 75 | €2,605 | €2,082 | -€523 | -20.1% |
| Financial charges | 65/66B | €19,911 | €28,697 | +€8,787 | +44.1% |
| Recurring financial charges | 65 | €19,911 | €28,697 | +€8,787 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | -€82,554 | -€10,579 | +€71,975 | +87.2% |
| Transfer from deferred taxes | 780 | €4,973 | €1,249 | -€3,724 | -74.9% |
| Income taxes | 67/77 | €0 | €4,649 | +€4,649 | |
| Profit (loss) for the period | 9904 | -€77,581 | -€13,980 | +€63,601 | +82.0% |
| Transfer from tax-exempt reserves | 789 | €11,838 | €2,972 | -€8,866 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,743 | -€11,007 | +€54,736 | +83.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.