BAKAL: 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.
BAKAL
Largest movements
- Cash -€15,566
down €15,566 (-76.7%), from €20,300 to €4,734
mainly Trade debts (-€7,117) and Net result for the year (-€7,068)
- Receivables within one year -€3,581
down €3,581 (-90.6%), from €3,954 to €373
of which Other amounts receivable: -€2,404
- Deferred charges and accrued income -€1,317
down €1,317 (-34.1%), from €3,857 to €2,540
- Financial fixed assets +€802
up €802 (+67.7%), from €1,185 to €1,987
- Tangible fixed assets -€697
down €697 (-57.6%), from €1,211 to €514
of which Furniture and vehicles: -€589
- Trade debts -€7,117
down €7,117 (-61.5%), from €11,567 to €4,450
- Profit (loss) carried forward -€7,069
down €7,069 (-8.0%), from -€87,968 to -€95,037
- Tax, wage and social debts -€4,997
down €4,997 (-87.8%), from €5,689 to €692
- Other debts -€1,176
down €1,176 (-1.3%), from €91,119 to €89,943
- Purchases and services -€60,831
no longer reported in 2023 (was €60,831)
- Turnover -€43,125
no longer reported in 2023 (was €43,125)
- Gross operating margin +€11,093
up €11,093 (+79.8%), from -€13,907 to -€2,814
- Staff costs -€4,757
down €4,757 (-63.9%), from €7,449 to €2,692
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 | €30,507 | €10,148 | -€20,359 | -66.7% |
| Fixed assets | 21/28 | €2,396 | €2,501 | +€105 | +4.4% |
| Tangible fixed assets | 22/27 | €1,211 | €514 | -€697 | -57.6% |
| Plant, machinery and equipment | 23 | €322 | €214 | -€108 | -33.5% |
| Furniture and vehicles | 24 | €889 | €300 | -€589 | -66.3% |
| Financial fixed assets | 28 | €1,185 | €1,987 | +€802 | +67.7% |
| Current assets | 29/58 | €28,111 | €7,647 | -€20,464 | -72.8% |
| Amounts receivable within one year | 40/41 | €3,954 | €373 | -€3,581 | -90.6% |
| Trade receivables | 40 | €1,344 | €167 | -€1,177 | -87.6% |
| Other amounts receivable | 41 | €2,610 | €206 | -€2,404 | -92.1% |
| Cash at bank and in hand | 54/58 | €20,300 | €4,734 | -€15,566 | -76.7% |
| Deferred charges and accrued income | 490/1 | €3,857 | €2,540 | -€1,317 | -34.1% |
| Total equity and liabilities | 10/49 | €30,507 | €10,148 | -€20,359 | -66.7% |
| Equity | 10/15 | -€77,868 | -€84,937 | -€7,069 | -9.1% |
| Contributions | 10/11 | €10,100 | €10,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,968 | -€95,037 | -€7,069 | -8.0% |
| Amounts payable | 17/49 | €108,375 | €95,085 | -€13,290 | -12.3% |
| Amounts payable within one year | 42/48 | €108,375 | €95,085 | -€13,290 | -12.3% |
| Trade debts | 44 | €11,567 | €4,450 | -€7,117 | -61.5% |
| Suppliers | 440/4 | €11,567 | €4,450 | -€7,117 | -61.5% |
| Taxes, remuneration and social security | 45 | €5,689 | €692 | -€4,997 | -87.8% |
| Remuneration and social security | 454/9 | €5,689 | €692 | -€4,997 | -87.8% |
| Other amounts payable | 47/48 | €91,119 | €89,943 | -€1,176 | -1.3% |
| Turnover | 70 | €43,125 | - | -€43,125 | |
| Non-recurring operating income | 76A | €3,800 | - | -€3,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €60,831 | - | -€60,831 | |
| Remuneration, social security and pensions | 62 | €7,449 | €2,692 | -€4,757 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €697 | +€405 | +138.6% |
| Other operating charges | 640/8 | €1,232 | €809 | -€423 | -34.4% |
| Gross operating margin | 9900 | -€13,907 | -€2,814 | +€11,093 | +79.8% |
| Operating profit (loss) | 9901 | -€22,880 | -€7,012 | +€15,868 | +69.4% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €51 | €56 | +€5 | +10.5% |
| Recurring financial charges | 65 | €51 | €56 | +€5 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,906 | -€7,068 | +€15,838 | +69.1% |
| Profit (loss) for the period | 9904 | -€22,906 | -€7,068 | +€15,838 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,906 | -€7,068 | +€15,838 | +69.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.