BAK - CONSULT: 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 - CONSULT
Largest movements
- Tangible fixed assets -€58,323
down €58,323 (-58.0%), from €100,531 to €42,208
of which Plant, machinery and equipment: -€46,412
- Deferred charges and accrued income -€42,014
down €42,014 (-33.1%), from €126,761 to €84,747
- Financial fixed assets -€29,190
down €29,190 (-100.0%), from €29,190 to €0
- Cash -€11,297
down €11,297 (-3.9%), from €289,869 to €278,572
mainly Other debts (-€176,400)
- Other debts -€176,400
down €176,400 (-73.8%), from €238,970 to €62,570
- Tax, wage and social debts +€16,377
up €16,377 (+277.6%), from €5,899 to €22,276
of which Taxes: +€16,694
- Trade debts +€11,081
up €11,081 (+13.5%), from €82,036 to €93,117
- Gross operating margin +€14,696
up €14,696 (+10.4%), from €140,899 to €155,595
- Other operating charges +€12,454
up €12,454 (+151.7%), from €8,208 to €20,662
- Financial charges +€2,790
up €2,790 (+23.5%), from €11,892 to €14,682
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 | €694,373 | €547,121 | -€147,252 | -21.2% |
| Fixed assets | 21/28 | €129,721 | €42,208 | -€87,513 | -67.5% |
| Tangible fixed assets | 22/27 | €100,531 | €42,208 | -€58,323 | -58.0% |
| Plant, machinery and equipment | 23 | €63,109 | €16,697 | -€46,412 | -73.5% |
| Furniture and vehicles | 24 | €24,500 | €25,510 | +€1,010 | +4.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €12,922 | €0 | -€12,922 | -100.0% |
| Financial fixed assets | 28 | €29,190 | €0 | -€29,190 | -100.0% |
| Current assets | 29/58 | €564,652 | €504,913 | -€59,739 | -10.6% |
| Stocks and contracts in progress | 3 | €6,668 | €4,238 | -€2,429 | -36.4% |
| Stocks | 30/36 | €6,668 | €4,238 | -€2,429 | -36.4% |
| Amounts receivable within one year | 40/41 | €141,355 | €137,356 | -€3,999 | -2.8% |
| Trade receivables | 40 | €141,132 | €137,356 | -€3,775 | -2.7% |
| Other amounts receivable | 41 | €223 | €0 | -€223 | -100.0% |
| Cash at bank and in hand | 54/58 | €289,869 | €278,572 | -€11,297 | -3.9% |
| Deferred charges and accrued income | 490/1 | €126,761 | €84,747 | -€42,014 | -33.1% |
| Total equity and liabilities | 10/49 | €694,373 | €547,121 | -€147,252 | -21.2% |
| Equity | 10/15 | €60,917 | €61,225 | +€307 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,317 | €42,625 | +€307 | +0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,536 | €32,536 | = | 0.0% |
| Distributable reserves | 133 | €7,921 | €8,229 | +€307 | +3.9% |
| Amounts payable | 17/49 | €633,456 | €485,896 | -€147,559 | -23.3% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €326,906 | €177,963 | -€148,942 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €82,036 | €93,117 | +€11,081 | +13.5% |
| Suppliers | 440/4 | €82,036 | €93,117 | +€11,081 | +13.5% |
| Taxes, remuneration and social security | 45 | €5,899 | €22,276 | +€16,377 | +277.6% |
| Taxes | 450/3 | €3,131 | €19,825 | +€16,694 | +533.3% |
| Remuneration and social security | 454/9 | €2,769 | €2,451 | -€317 | -11.5% |
| Other amounts payable | 47/48 | €238,970 | €62,570 | -€176,400 | -73.8% |
| Accrued charges and deferred income | 492/3 | €6,550 | €7,933 | +€1,383 | +21.1% |
| Remuneration, social security and pensions | 62 | €59,588 | €59,015 | -€573 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,461 | €59,645 | +€1,184 | +2.0% |
| Other operating charges | 640/8 | €8,208 | €20,662 | +€12,454 | +151.7% |
| Gross operating margin | 9900 | €140,899 | €155,595 | +€14,696 | +10.4% |
| Operating profit (loss) | 9901 | €14,642 | €16,273 | +€1,632 | +11.1% |
| Financial income | 75/76B | €449 | €1,488 | +€1,038 | +231.1% |
| Recurring financial income | 75 | €449 | €1,488 | +€1,038 | +231.1% |
| Financial charges | 65/66B | €11,892 | €14,682 | +€2,790 | +23.5% |
| Recurring financial charges | 65 | €11,892 | €14,682 | +€2,790 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €3,199 | €3,079 | -€120 | -3.8% |
| Income taxes | 67/77 | €2,438 | €2,772 | +€334 | +13.7% |
| Profit (loss) for the period | 9904 | €762 | €307 | -€454 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €762 | €307 | -€454 | -59.6% |
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.