BAKELANTS VERPLEGING: 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.
BAKELANTS VERPLEGING
Largest movements
- Deferred charges and accrued income +€9,930
up €9,930 (+2,509%), from €396 to €10,325
- Receivables after one year -€6,885
no longer reported in 2025 (was €6,885)
- Cash -€999
down €999 (-86.7%), from €1,152 to €153
mainly Deferred charges and accrued income (-€9,930) and Tax, wage and social debts (-€7,671)
- Tangible fixed assets -€250
no longer reported in 2025 (was €250)
- Other debts +€12,634
new in 2025: €12,634
- Tax, wage and social debts -€7,671
down €7,671 (-91.6%), from €8,378 to €706
- Profit (loss) carried forward -€3,414
down €3,414 (-72.1%), from -€4,738 to -€8,152
- Trade debts +€248
up €248 (+9.7%), from €2,544 to €2,791
- Gross operating margin +€2,725
up €2,725 (+65.5%), from -€4,160 to -€1,436
- Financial income -€2,276
no longer reported in 2025 (was €2,276)
- Depreciation -€568
down €568 (-69.4%), from €818 to €250
- Other operating charges -€413
down €413 (-25.4%), from €1,624 to €1,212
- Taxes +€56
up €56 (+17.4%), from €325 to €381
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.
Derived cash bridge
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 | €8,683 | €10,479 | +€1,795 | +20.7% |
| Fixed assets | 21/28 | €250 | - | -€250 | |
| Tangible fixed assets | 22/27 | €250 | - | -€250 | |
| Plant, machinery and equipment | 23 | €250 | - | -€250 | |
| Current assets | 29/58 | €8,433 | €10,479 | +€2,046 | +24.3% |
| Amounts receivable after more than one year | 29 | €6,885 | - | -€6,885 | |
| Other amounts receivable | 291 | €6,885 | - | -€6,885 | |
| Cash at bank and in hand | 54/58 | €1,152 | €153 | -€999 | -86.7% |
| Deferred charges and accrued income | 490/1 | €396 | €10,325 | +€9,930 | +2,509% |
| Total equity and liabilities | 10/49 | €8,683 | €10,479 | +€1,795 | +20.7% |
| Equity | 10/15 | -€2,238 | -€5,652 | -€3,414 | -153% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,738 | -€8,152 | -€3,414 | -72.1% |
| Amounts payable | 17/49 | €10,921 | €16,131 | +€5,210 | +47.7% |
| Amounts payable within one year | 42/48 | €10,921 | €16,131 | +€5,210 | +47.7% |
| Trade debts | 44 | €2,544 | €2,791 | +€248 | +9.7% |
| Suppliers | 440/4 | €2,544 | €2,791 | +€248 | +9.7% |
| Taxes, remuneration and social security | 45 | €8,378 | €706 | -€7,671 | -91.6% |
| Taxes | 450/3 | €8,378 | €706 | -€7,671 | -91.6% |
| Other amounts payable | 47/48 | - | €12,634 | +€12,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €818 | €250 | -€568 | -69.4% |
| Other operating charges | 640/8 | €1,624 | €1,212 | -€413 | -25.4% |
| Gross operating margin | 9900 | -€4,160 | -€1,436 | +€2,725 | +65.5% |
| Operating profit (loss) | 9901 | -€6,603 | -€2,898 | +€3,705 | +56.1% |
| Financial income | 75/76B | €2,276 | - | -€2,276 | |
| Recurring financial income | 75 | €2,276 | - | -€2,276 | |
| Financial charges | 65/66B | €87 | €135 | +€48 | +55.6% |
| Recurring financial charges | 65 | €87 | €135 | +€48 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,413 | -€3,033 | +€1,380 | +31.3% |
| Income taxes | 67/77 | €325 | €381 | +€56 | +17.4% |
| Profit (loss) for the period | 9904 | -€4,738 | -€3,414 | +€1,324 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,738 | -€3,414 | +€1,324 | +27.9% |
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 18 October 2026 via checked.be.