Kleine BAAS 2.0: 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.
Kleine BAAS 2.0
Largest movements
- Receivables within one year -€10,223
no longer reported in 2025 (was €10,223)
- Intangible fixed assets +€2,049
up €2,049 (+20.2%), from €10,123 to €12,172
- Other debts +€16,298
up €16,298 (+315%), from €5,175 to €21,473
- Tax, wage and social debts +€10,434
up €10,434 (+337%), from €3,095 to €13,529
- Short-term financial debts -€10,302
no longer reported in 2025 (was €10,302)
- Debts after one year -€9,657
down €9,657 (-40.6%), from €23,797 to €14,140
- Profit (loss) carried forward -€7,933
down €7,933 (-94.0%), from -€8,441 to -€16,373
- Gross operating margin +€4,131
up €4,131 (+80.0%), from -€5,163 to -€1,032
- Financial charges +€3,533
up €3,533 (+263%), from €1,342 to €4,875
- Other operating charges +€327
up €327 (+145%), from €225 to €551
- Depreciation -€237
down €237 (-13.8%), from €1,711 to €1,474
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 | €60,917 | €52,575 | -€8,342 | -13.7% |
| Formation expenses | 20 | €391 | - | -€391 | |
| Fixed assets | 21/28 | €10,123 | €12,172 | +€2,049 | +20.2% |
| Intangible fixed assets | 21 | €10,123 | €12,172 | +€2,049 | +20.2% |
| Current assets | 29/58 | €50,402 | €40,402 | -€10,000 | -19.8% |
| Stocks and contracts in progress | 3 | €40,179 | €40,179 | = | 0.0% |
| Stocks | 30/36 | €40,179 | €40,179 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,223 | - | -€10,223 | |
| Trade receivables | 40 | €10,223 | - | -€10,223 | |
| Cash at bank and in hand | 54/58 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €60,917 | €52,575 | -€8,342 | -13.7% |
| Equity | 10/15 | -€7,441 | -€15,373 | -€7,933 | -107% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,441 | -€16,373 | -€7,933 | -94.0% |
| Amounts payable | 17/49 | €68,357 | €67,948 | -€409 | -0.6% |
| Amounts payable after more than one year | 17 | €23,797 | €14,140 | -€9,657 | -40.6% |
| Financial debts | 170/4 | €23,797 | €14,140 | -€9,657 | -40.6% |
| Amounts payable within one year | 42/48 | €44,560 | €53,804 | +€9,244 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €10,036 | €9,657 | -€379 | -3.8% |
| Financial debts | 43 | €10,302 | - | -€10,302 | |
| Credit institutions | 430/8 | €10,302 | - | -€10,302 | |
| Trade debts | 44 | €14,539 | €8,787 | -€5,752 | -39.6% |
| Suppliers | 440/4 | €14,539 | €8,787 | -€5,752 | -39.6% |
| Advances received on contracts in progress | 46 | €1,414 | €358 | -€1,056 | -74.7% |
| Taxes, remuneration and social security | 45 | €3,095 | €13,529 | +€10,434 | +337% |
| Taxes | 450/3 | €3,095 | €13,529 | +€10,434 | +337% |
| Other amounts payable | 47/48 | €5,175 | €21,473 | +€16,298 | +315% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,711 | €1,474 | -€237 | -13.8% |
| Other operating charges | 640/8 | €225 | €551 | +€327 | +145% |
| Gross operating margin | 9900 | -€5,163 | -€1,032 | +€4,131 | +80.0% |
| Operating profit (loss) | 9901 | -€7,099 | -€3,058 | +€4,041 | +56.9% |
| Financial charges | 65/66B | €1,342 | €4,875 | +€3,533 | +263% |
| Recurring financial charges | 65 | €1,342 | €4,875 | +€3,533 | +263% |
| Profit (loss) for the period before taxes | 9903 | -€8,441 | -€7,933 | +€508 | +6.0% |
| Profit (loss) for the period | 9904 | -€8,441 | -€7,933 | +€508 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,441 | -€7,933 | +€508 | +6.0% |
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.