BaJé Kiné: 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.
BaJé Kiné
Largest movements
- Cash -€15,561
down €15,561 (-69.9%), from €22,275 to €6,714
mainly Other debts (-€13,183) and Investment in fixed assets (net) (-€7,648)
- Receivables within one year +€2,602
up €2,602 (+95.7%), from €2,718 to €5,320
of which Trade receivables: +€2,602
- Tangible fixed assets +€694
up €694 (+4.1%), from €16,933 to €17,627
- Deferred charges and accrued income +€678
up €678 (+127%), from €535 to €1,213
- Other debts -€13,183
down €13,183 (-96.8%), from €13,617 to €434
- Profit (loss) carried forward -€2,179
down €2,179 (-9.5%), from €22,892 to €20,713
- Tax, wage and social debts +€1,672
up €1,672 (+89.3%), from €1,871 to €3,543
- Trade debts +€1,346
up €1,346 (+62.0%), from €2,173 to €3,520
- Accrued charges and deferred income +€757
up €757 (+83.3%), from €908 to €1,664
- Gross operating margin -€31,063
down €31,063 (-83.8%), from €37,075 to €6,012
- Taxes -€7,895
down €7,895 (-97.8%), from €8,075 to €179
- Depreciation +€1,310
up €1,310 (+23.2%), from €5,644 to €6,954
- Financial charges +€481
up €481 (+634%), from €76 to €557
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 | €42,461 | €30,874 | -€11,587 | -27.3% |
| Fixed assets | 21/28 | €16,933 | €17,627 | +€694 | +4.1% |
| Tangible fixed assets | 22/27 | €16,933 | €17,627 | +€694 | +4.1% |
| Furniture and vehicles | 24 | €16,933 | €17,627 | +€694 | +4.1% |
| Current assets | 29/58 | €25,529 | €13,247 | -€12,281 | -48.1% |
| Amounts receivable within one year | 40/41 | €2,718 | €5,320 | +€2,602 | +95.7% |
| Trade receivables | 40 | €293 | €2,895 | +€2,602 | +888% |
| Other amounts receivable | 41 | €2,425 | €2,425 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,275 | €6,714 | -€15,561 | -69.9% |
| Deferred charges and accrued income | 490/1 | €535 | €1,213 | +€678 | +127% |
| Total equity and liabilities | 10/49 | €42,461 | €30,874 | -€11,587 | -27.3% |
| Equity | 10/15 | €23,892 | €21,713 | -€2,179 | -9.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,892 | €20,713 | -€2,179 | -9.5% |
| Amounts payable | 17/49 | €18,569 | €9,161 | -€9,408 | -50.7% |
| Amounts payable within one year | 42/48 | €17,661 | €7,497 | -€10,164 | -57.6% |
| Trade debts | 44 | €2,173 | €3,520 | +€1,346 | +62.0% |
| Suppliers | 440/4 | €2,173 | €3,520 | +€1,346 | +62.0% |
| Taxes, remuneration and social security | 45 | €1,871 | €3,543 | +€1,672 | +89.3% |
| Taxes | 450/3 | €1,871 | €3,543 | +€1,672 | +89.3% |
| Other amounts payable | 47/48 | €13,617 | €434 | -€13,183 | -96.8% |
| Accrued charges and deferred income | 492/3 | €908 | €1,664 | +€757 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,644 | €6,954 | +€1,310 | +23.2% |
| Other operating charges | 640/8 | €387 | €501 | +€113 | +29.3% |
| Gross operating margin | 9900 | €37,075 | €6,012 | -€31,063 | -83.8% |
| Operating profit (loss) | 9901 | €31,043 | -€1,443 | -€32,486 | |
| Financial charges | 65/66B | €76 | €557 | +€481 | +634% |
| Recurring financial charges | 65 | €76 | €557 | +€481 | +634% |
| Profit (loss) for the period before taxes | 9903 | €30,967 | -€2,000 | -€32,967 | |
| Income taxes | 67/77 | €8,075 | €179 | -€7,895 | -97.8% |
| Profit (loss) for the period | 9904 | €22,892 | -€2,179 | -€25,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,892 | -€2,179 | -€25,072 |
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 18 October 2026 via checked.be.