BAK & CO: 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.
BAK & CO
Largest movements
- Cash +€57
up €57 (+332.5%), from €17 to €74
mainly Net result for the year (+€745)
- Profit (loss) carried forward +€745
up €745 (+3.4%), from -€21,705 to -€20,960
- Other debts -€548
down €548 (-18.4%), from €2,982 to €2,434
- Trade debts -€140
no longer reported in 2025 (was €140)
- Gross operating margin -€3,962
down €3,962 (-41.0%), from €9,656 to €5,694
- Staff costs +€3,700
new in 2025: €3,700
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 | €17 | €74 | +€57 | +332.5% |
| Current assets | 29/58 | €17 | €74 | +€57 | +332.5% |
| Cash at bank and in hand | 54/58 | €17 | €74 | +€57 | +332.5% |
| Total equity and liabilities | 10/49 | €17 | €74 | +€57 | +332.5% |
| Equity | 10/15 | -€3,105 | -€2,360 | +€745 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,705 | -€20,960 | +€745 | +3.4% |
| Amounts payable | 17/49 | €3,122 | €2,434 | -€688 | -22.0% |
| Amounts payable within one year | 42/48 | €3,122 | €2,434 | -€688 | -22.0% |
| Trade debts | 44 | €140 | - | -€140 | |
| Suppliers | 440/4 | €140 | - | -€140 | |
| Other amounts payable | 47/48 | €2,982 | €2,434 | -€548 | -18.4% |
| Remuneration, social security and pensions | 62 | - | €3,700 | +€3,700 | |
| Other operating charges | 640/8 | €1,224 | €1,157 | -€67 | -5.5% |
| Gross operating margin | 9900 | €9,656 | €5,694 | -€3,962 | -41.0% |
| Operating profit (loss) | 9901 | €8,432 | €837 | -€7,595 | -90.1% |
| Financial charges | 65/66B | €1 | €92 | +€91 | +14978.7% |
| Recurring financial charges | 65 | €1 | €92 | +€91 | +14978.7% |
| Profit (loss) for the period before taxes | 9903 | €8,431 | €745 | -€7,686 | -91.2% |
| Profit (loss) for the period | 9904 | €8,431 | €745 | -€7,686 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,431 | €745 | -€7,686 | -91.2% |
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 12 October 2026 via checked.be.