BAK SERVICES: 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.
BAK SERVICES
Largest movements
- Receivables within one year -€6,000
down €6,000 (-13.0%), from €46,316 to €40,317
of which Other amounts receivable: -€5,059
- Cash -€1,132
down €1,132 (-84.8%), from €1,334 to €203
mainly Net result for the year (-€11,899) and Trade debts (-€2,520)
- Profit (loss) carried forward -€11,899
down €11,899, from €3,989 to -€7,910
- Other debts +€7,399
up €7,399 (+25.5%), from €29,055 to €36,454
- Trade debts -€2,520
down €2,520 (-47.8%), from €5,269 to €2,749
- Tax, wage and social debts -€596
no longer reported in 2023 (was €596)
- Gross operating margin -€12,881
down €12,881, from €1,757 to -€11,123
- Financial income -€287
no longer reported in 2023 (was €287)
of which Financial income: -€287
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,959 | €40,520 | -€7,439 | -15.5% |
| Current assets | 29/58 | €47,959 | €40,520 | -€7,439 | -15.5% |
| Amounts receivable within one year | 40/41 | €46,316 | €40,317 | -€6,000 | -13.0% |
| Trade receivables | 40 | €29,641 | €28,701 | -€941 | -3.2% |
| Other amounts receivable | 41 | €16,675 | €11,616 | -€5,059 | -30.3% |
| Cash at bank and in hand | 54/58 | €1,334 | €203 | -€1,132 | -84.8% |
| Deferred charges and accrued income | 490/1 | €308 | - | -€308 | |
| Total equity and liabilities | 10/49 | €47,959 | €40,520 | -€7,439 | -15.5% |
| Equity | 10/15 | €13,039 | €1,139 | -€11,899 | -91.3% |
| Contributions | 10/11 | €8,549 | €8,549 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €500 | +€500 | |
| Other | 1319 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €3,989 | -€7,910 | -€11,899 | |
| Amounts payable | 17/49 | €34,920 | €39,381 | +€4,461 | +12.8% |
| Amounts payable within one year | 42/48 | €34,920 | €39,381 | +€4,461 | +12.8% |
| Financial debts | 43 | - | €177 | +€177 | |
| Credit institutions | 430/8 | - | €177 | +€177 | |
| Trade debts | 44 | €5,269 | €2,749 | -€2,520 | -47.8% |
| Suppliers | 440/4 | €5,269 | €2,749 | -€2,520 | -47.8% |
| Taxes, remuneration and social security | 45 | €596 | - | -€596 | |
| Taxes | 450/3 | €596 | - | -€596 | |
| Other amounts payable | 47/48 | €29,055 | €36,454 | +€7,399 | +25.5% |
| Other operating charges | 640/8 | €707 | €606 | -€101 | -14.3% |
| Gross operating margin | 9900 | €1,757 | -€11,123 | -€12,881 | |
| Operating profit (loss) | 9901 | €1,051 | -€11,729 | -€12,780 | |
| Financial income | 75/76B | €287 | - | -€287 | |
| Recurring financial income | 75 | €287 | - | -€287 | |
| Non-recurring financial income | 76B | €287 | - | -€287 | |
| Financial charges | 65/66B | €94 | €170 | +€76 | +80.8% |
| Recurring financial charges | 65 | €94 | €170 | +€76 | +80.8% |
| Non-recurring financial charges | 66B | €94 | - | -€94 | |
| Profit (loss) for the period before taxes | 9903 | €1,243 | -€11,899 | -€13,143 | |
| Profit (loss) for the period | 9904 | €1,243 | -€11,899 | -€13,143 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,243 | -€11,899 | -€13,143 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.