BA&KO: 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.
BA&KO
Largest movements
- Receivables within one year +€2,014
new in 2024: €2,014
of which Trade receivables: +€1,513
- Cash -€654
down €654 (-99.7%), from €656 to €2
mainly Net result for the year (-€10,145) and Receivables within one year (-€2,014)
- Profit (loss) carried forward -€10,145
down €10,145 (-26.9%), from -€37,752 to -€47,897
- Other debts +€7,364
up €7,364 (+20.5%), from €35,908 to €43,272
- Trade debts +€4,141
new in 2024: €4,141
- Gross operating margin +€4,044
up €4,044 (+29.0%), from -€13,948 to -€9,904
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €656 | €2,016 | +€1,361 | +207.5% |
| Current assets | 29/58 | €656 | €2,016 | +€1,361 | +207.5% |
| Amounts receivable within one year | 40/41 | - | €2,014 | +€2,014 | |
| Trade receivables | 40 | - | €1,513 | +€1,513 | |
| Other amounts receivable | 41 | - | €502 | +€502 | |
| Cash at bank and in hand | 54/58 | €656 | €2 | -€654 | -99.7% |
| Total equity and liabilities | 10/49 | €656 | €2,016 | +€1,361 | +207.5% |
| Equity | 10/15 | -€35,252 | -€45,397 | -€10,145 | -28.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,752 | -€47,897 | -€10,145 | -26.9% |
| Amounts payable | 17/49 | €35,908 | €47,413 | +€11,505 | +32.0% |
| Amounts payable within one year | 42/48 | €35,908 | €47,413 | +€11,505 | +32.0% |
| Trade debts | 44 | - | €4,141 | +€4,141 | |
| Suppliers | 440/4 | - | €4,141 | +€4,141 | |
| Other amounts payable | 47/48 | €35,908 | €43,272 | +€7,364 | +20.5% |
| Gross operating margin | 9900 | -€13,948 | -€9,904 | +€4,044 | +29.0% |
| Operating profit (loss) | 9901 | -€13,948 | -€9,904 | +€4,044 | +29.0% |
| Financial charges | 65/66B | €105 | €241 | +€135 | +128.2% |
| Recurring financial charges | 65 | €105 | €241 | +€135 | +128.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,054 | -€10,145 | +€3,909 | +27.8% |
| Profit (loss) for the period | 9904 | -€14,054 | -€10,145 | +€3,909 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,054 | -€10,145 | +€3,909 | +27.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.