BAKALIMO: 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.
BAKALIMO
Largest movements
- Cash -€6,861
down €6,861 (-38.1%), from €17,996 to €11,135
mainly Trade debts (-€7,243) and Net result for the year (-€3,603)
- Receivables within one year +€3,560
up €3,560 (+47.0%), from €7,570 to €11,130
of which Other amounts receivable: +€8,048
- Tangible fixed assets +€1,661
up €1,661 (+664.6%), from €250 to €1,911
of which Furniture and vehicles: +€857
- Other debts +€7,730
new in 2024: €7,730
- Trade debts -€7,243
down €7,243 (-53.2%), from €13,626 to €6,383
- Profit (loss) carried forward -€3,603
down €3,603 (-69.5%), from -€5,187 to -€8,790
- Tax, wage and social debts +€1,476
up €1,476 (+43.7%), from €3,377 to €4,853
of which Taxes: +€1,281
- Turnover +€79,363
new in 2024: €79,363
- Purchases and services +€76,197
new in 2024: €76,197
- Gross operating margin -€9,920
down €9,920 (-75.8%), from €13,086 to €3,166
- Depreciation -€2,266
down €2,266 (-75.5%), from €3,000 to €734
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,817 | €24,177 | -€1,640 | -6.4% |
| Fixed assets | 21/28 | €250 | €1,911 | +€1,661 | +664.6% |
| Tangible fixed assets | 22/27 | €250 | €1,911 | +€1,661 | +664.6% |
| Plant, machinery and equipment | 23 | - | €805 | +€805 | |
| Furniture and vehicles | 24 | €250 | €1,107 | +€857 | +342.6% |
| Current assets | 29/58 | €25,567 | €22,265 | -€3,301 | -12.9% |
| Amounts receivable within one year | 40/41 | €7,570 | €11,130 | +€3,560 | +47.0% |
| Trade receivables | 40 | €4,488 | - | -€4,488 | |
| Other amounts receivable | 41 | €3,082 | €11,130 | +€8,048 | +261.1% |
| Cash at bank and in hand | 54/58 | €17,996 | €11,135 | -€6,861 | -38.1% |
| Total equity and liabilities | 10/49 | €25,817 | €24,177 | -€1,640 | -6.4% |
| Equity | 10/15 | €8,813 | €5,210 | -€3,603 | -40.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,187 | -€8,790 | -€3,603 | -69.5% |
| Amounts payable | 17/49 | €17,003 | €18,966 | +€1,963 | +11.5% |
| Amounts payable within one year | 42/48 | €17,003 | €18,966 | +€1,963 | +11.5% |
| Trade debts | 44 | €13,626 | €6,383 | -€7,243 | -53.2% |
| Suppliers | 440/4 | €13,626 | €6,383 | -€7,243 | -53.2% |
| Taxes, remuneration and social security | 45 | €3,377 | €4,853 | +€1,476 | +43.7% |
| Taxes | 450/3 | €2,224 | €3,504 | +€1,281 | +57.6% |
| Remuneration and social security | 454/9 | €1,153 | €1,349 | +€196 | +16.9% |
| Other amounts payable | 47/48 | - | €7,730 | +€7,730 | |
| Turnover | 70 | - | €79,363 | +€79,363 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €76,197 | +€76,197 | |
| Remuneration, social security and pensions | 62 | €5,040 | €4,794 | -€246 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €734 | -€2,266 | -75.5% |
| Other operating charges | 640/8 | €1,722 | €1,194 | -€527 | -30.6% |
| Gross operating margin | 9900 | €13,086 | €3,166 | -€9,920 | -75.8% |
| Operating profit (loss) | 9901 | €3,324 | -€3,557 | -€6,881 | |
| Financial charges | 65/66B | €106 | €46 | -€60 | -56.4% |
| Recurring financial charges | 65 | €106 | €46 | -€60 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €3,218 | -€3,603 | -€6,821 | |
| Profit (loss) for the period | 9904 | €3,218 | -€3,603 | -€6,821 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,218 | -€3,603 | -€6,821 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.