BAKA: 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.
BAKA
Largest movements
- Cash +€1,137
up €1,137 (+41.5%), from €2,737 to €3,874
mainly Depreciation (+€7,904) and Current portion of long-term debt (+€4,300)
- Deferred charges and accrued income -€875
no longer reported in 2025 (was €875)
- Receivables within one year +€663
up €663 (+2.1%), from €30,907 to €31,570
- Current portion of long-term debt +€4,300
up €4,300 (+144.8%), from €2,969 to €7,269
- Tax, wage and social debts -€1,590
down €1,590 (-14.5%), from €10,952 to €9,362
of which Taxes: -€3,043
- Trade debts -€1,236
down €1,236 (-26.5%), from €4,669 to €3,433
- Profit (loss) carried forward -€658
down €658 (-18.1%), from -€3,641 to -€4,299
- Other debts +€619
up €619 (+16.1%), from €3,849 to €4,469
- Gross operating margin +€2,919
up €2,919 (+8.8%), from €33,189 to €36,108
- Depreciation +€2,846
up €2,846 (+56.3%), from €5,059 to €7,904
- Staff costs +€1,072
up €1,072 (+4.6%), from €23,257 to €24,329
- Other operating charges +€537
up €537 (+45.9%), from €1,170 to €1,707
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 | €46,199 | €47,386 | +€1,188 | +2.6% |
| Fixed assets | 21/28 | €11,680 | €11,942 | +€262 | +2.2% |
| Tangible fixed assets | 22/27 | €11,680 | €11,942 | +€262 | +2.2% |
| Plant, machinery and equipment | 23 | €2,480 | €1,599 | -€882 | -35.5% |
| Furniture and vehicles | 24 | €1,872 | €3,065 | +€1,192 | +63.7% |
| Other tangible fixed assets | 26 | €7,328 | €7,279 | -€49 | -0.7% |
| Current assets | 29/58 | €34,518 | €35,444 | +€926 | +2.7% |
| Amounts receivable within one year | 40/41 | €30,907 | €31,570 | +€663 | +2.1% |
| Trade receivables | 40 | €30,907 | €31,570 | +€663 | +2.1% |
| Cash at bank and in hand | 54/58 | €2,737 | €3,874 | +€1,137 | +41.5% |
| Deferred charges and accrued income | 490/1 | €875 | - | -€875 | |
| Total equity and liabilities | 10/49 | €46,199 | €47,386 | +€1,188 | +2.6% |
| Equity | 10/15 | €16,819 | €16,161 | -€658 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,641 | -€4,299 | -€658 | -18.1% |
| Amounts payable | 17/49 | €29,380 | €31,225 | +€1,845 | +6.3% |
| Amounts payable after more than one year | 17 | €6,939 | €6,691 | -€248 | -3.6% |
| Financial debts | 170/4 | €6,939 | €6,691 | -€248 | -3.6% |
| Amounts payable within one year | 42/48 | €22,440 | €24,534 | +€2,094 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €2,969 | €7,269 | +€4,300 | +144.8% |
| Trade debts | 44 | €4,669 | €3,433 | -€1,236 | -26.5% |
| Suppliers | 440/4 | €4,669 | €3,433 | -€1,236 | -26.5% |
| Taxes, remuneration and social security | 45 | €10,952 | €9,362 | -€1,590 | -14.5% |
| Taxes | 450/3 | €7,484 | €4,440 | -€3,043 | -40.7% |
| Remuneration and social security | 454/9 | €3,469 | €4,922 | +€1,453 | +41.9% |
| Other amounts payable | 47/48 | €3,849 | €4,469 | +€619 | +16.1% |
| Remuneration, social security and pensions | 62 | €23,257 | €24,329 | +€1,072 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,059 | €7,904 | +€2,846 | +56.3% |
| Other operating charges | 640/8 | €1,170 | €1,707 | +€537 | +45.9% |
| Gross operating margin | 9900 | €33,189 | €36,108 | +€2,919 | +8.8% |
| Operating profit (loss) | 9901 | €3,703 | €2,168 | -€1,536 | -41.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +233.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +233.3% |
| Financial charges | 65/66B | €904 | €1,026 | +€122 | +13.5% |
| Recurring financial charges | 65 | €904 | €1,026 | +€122 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €2,799 | €1,142 | -€1,657 | -59.2% |
| Income taxes | 67/77 | €1,298 | €967 | -€331 | -25.5% |
| Profit (loss) for the period | 9904 | €1,501 | €175 | -€1,326 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,501 | €175 | -€1,326 | -88.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.