BAKIMMO: 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.
BAKIMMO
Largest movements
- Tangible fixed assets -€17,053
down €17,053 (-9.7%), from €175,033 to €157,980
- Debts after one year -€71,848
down €71,848 (-44.5%), from €161,398 to €89,549
- Reserves +€57,134
up €57,134 (+5.5%), from €1.0m to €1.1m
of which Distributable reserves: +€57,134
- Taxes -€2,777
down €2,777 (-63.4%), from €4,377 to €1,600
- Gross operating margin -€2,294
down €2,294 (-5.0%), from €45,932 to €43,638
- Other operating charges +€2,033
up €2,033 (+73.8%), from €2,753 to €4,786
- Financial charges +€1,640
up €1,640 (+17.4%), from €9,426 to €11,066
of which Financial charges: +€2,081
- Financial income -€923
down €923 (-1.9%), from €48,923 to €48,000
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 | €1,525,863 | €1,492,896 | -€32,967 | -2.2% |
| Fixed assets | 21/28 | €1,325,078 | €1,308,025 | -€17,053 | -1.3% |
| Tangible fixed assets | 22/27 | €175,033 | €157,980 | -€17,053 | -9.7% |
| Land and buildings | 22 | €175,033 | €157,980 | -€17,053 | -9.7% |
| Financial fixed assets | 28 | €1,150,045 | €1,150,045 | = | 0.0% |
| Current assets | 29/58 | €200,786 | €184,872 | -€15,914 | -7.9% |
| Amounts receivable within one year | 40/41 | €127,512 | €126,502 | -€1,011 | -0.8% |
| Trade receivables | 40 | €60,500 | €60,500 | = | 0.0% |
| Other amounts receivable | 41 | €67,012 | €66,002 | -€1,011 | -1.5% |
| Cash at bank and in hand | 54/58 | €73,274 | €58,370 | -€14,904 | -20.3% |
| Total equity and liabilities | 10/49 | €1,525,863 | €1,492,896 | -€32,967 | -2.2% |
| Equity | 10/15 | €1,097,003 | €1,154,137 | +€57,134 | +5.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,037,003 | €1,094,137 | +€57,134 | +5.5% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Legal reserve | 130 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €1,031,003 | €1,088,137 | +€57,134 | +5.5% |
| Amounts payable | 17/49 | €428,861 | €338,760 | -€90,101 | -21.0% |
| Amounts payable after more than one year | 17 | €161,398 | €89,549 | -€71,848 | -44.5% |
| Financial debts | 170/4 | €161,398 | €89,549 | -€71,848 | -44.5% |
| Amounts payable within one year | 42/48 | €267,463 | €249,210 | -€18,253 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €78,538 | €71,848 | -€6,689 | -8.5% |
| Trade debts | 44 | €303 | €60 | -€243 | -80.2% |
| Suppliers | 440/4 | €303 | €60 | -€243 | -80.2% |
| Taxes, remuneration and social security | 45 | €9,856 | €135 | -€9,721 | -98.6% |
| Taxes | 450/3 | €9,856 | €135 | -€9,721 | -98.6% |
| Other amounts payable | 47/48 | €178,767 | €177,167 | -€1,600 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,468 | €106,662 | +€194 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,053 | €17,053 | = | 0.0% |
| Other operating charges | 640/8 | €2,753 | €4,786 | +€2,033 | +73.8% |
| Gross operating margin | 9900 | €45,932 | €43,638 | -€2,294 | -5.0% |
| Operating profit (loss) | 9901 | €26,126 | €21,799 | -€4,327 | -16.6% |
| Financial income | 75/76B | €48,923 | €48,000 | -€923 | -1.9% |
| Recurring financial income | 75 | €48,923 | €48,000 | -€923 | -1.9% |
| Financial charges | 65/66B | €9,426 | €11,066 | +€1,640 | +17.4% |
| Recurring financial charges | 65 | €8,985 | €11,066 | +€2,081 | +23.2% |
| Non-recurring financial charges | 66B | €441 | - | -€441 | |
| Profit (loss) for the period before taxes | 9903 | €65,623 | €58,734 | -€6,889 | -10.5% |
| Income taxes | 67/77 | €4,377 | €1,600 | -€2,777 | -63.4% |
| Profit (loss) for the period | 9904 | €61,247 | €57,134 | -€4,113 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,247 | €57,134 | -€4,113 | -6.7% |
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 5 October 2026 via checked.be.