BAYIR: 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.
BAYIR
Largest movements
- Cash +€4,241
up €4,241 (+128.1%), from €3,311 to €7,551
mainly Net result for the year (+€3,940) and Tax, wage and social debts (+€170)
- Profit (loss) carried forward +€3,940
up €3,940 (+23.2%), from -€16,984 to -€13,044
- Tax, wage and social debts +€170
up €170 (+13.2%), from €1,289 to €1,458
- Trade debts +€137
new in 2025: €137
- Gross operating margin +€3,805
up €3,805 (+468.8%), from €812 to €4,616
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 | €3,861 | €8,101 | +€4,241 | +109.8% |
| Fixed assets | 21/28 | €550 | €550 | = | 0.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €3,311 | €7,551 | +€4,241 | +128.1% |
| Cash at bank and in hand | 54/58 | €3,311 | €7,551 | +€4,241 | +128.1% |
| Total equity and liabilities | 10/49 | €3,861 | €8,101 | +€4,241 | +109.8% |
| Equity | 10/15 | €2,497 | €6,437 | +€3,940 | +157.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €881 | €881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €881 | €881 | = | 0.0% |
| Reserves not available under the articles | 1311 | €881 | €881 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,984 | -€13,044 | +€3,940 | +23.2% |
| Amounts payable | 17/49 | €1,364 | €1,664 | +€300 | +22.0% |
| Amounts payable within one year | 42/48 | €1,364 | €1,664 | +€300 | +22.0% |
| Trade debts | 44 | - | €137 | +€137 | |
| Suppliers | 440/4 | - | €137 | +€137 | |
| Taxes, remuneration and social security | 45 | €1,289 | €1,458 | +€170 | +13.2% |
| Taxes | 450/3 | €1,289 | €1,458 | +€170 | +13.2% |
| Other amounts payable | 47/48 | €75 | €69 | -€6 | -8.5% |
| Other operating charges | 640/8 | €445 | €457 | +€12 | +2.8% |
| Gross operating margin | 9900 | €812 | €4,616 | +€3,805 | +468.8% |
| Operating profit (loss) | 9901 | €367 | €4,159 | +€3,792 | +1034.2% |
| Financial charges | 65/66B | €186 | €219 | +€33 | +17.7% |
| Recurring financial charges | 65 | €186 | €219 | +€33 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €181 | €3,940 | +€3,759 | +2081.6% |
| Profit (loss) for the period | 9904 | €181 | €3,940 | +€3,759 | +2081.6% |
| Profit (loss) for the period to be appropriated | 9905 | €181 | €3,940 | +€3,759 | +2081.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.