BAKKALAMCA: 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.
BAKKALAMCA
Largest movements
- Tangible fixed assets +€5,537
up €5,537 (+15.9%), from €34,894 to €40,431
of which Furniture and vehicles: +€8,745
- Receivables within one year +€4,800
up €4,800 (+49.3%), from €9,745 to €14,545
of which Trade receivables: +€7,294
- Stocks and contracts +€3,712
up €3,712 (+17.3%), from €21,512 to €25,224
- Cash +€1,229
up €1,229 (+39.5%), from €3,112 to €4,341
mainly Debts after one year (+€151,000) and Depreciation (+€13,822)
- Deferred charges and accrued income -€974
down €974 (-29.5%), from €3,303 to €2,330
- Debts after one year +€151,000
up €151,000 (+99.0%), from €152,500 to €303,500
- Profit (loss) carried forward -€135,672
down €135,672 (-113%), from -€119,965 to -€255,637
- Tax, wage and social debts -€1,243
down €1,243 (-14.4%), from €8,639 to €7,397
of which Remuneration and social security: -€4,049
- Write-downs +€34,032
new in 2025: €34,032
- Gross operating margin +€8,386
up €8,386 (+13.1%), from -€64,035 to -€55,648
- Depreciation +€5,753
up €5,753 (+71.3%), from €8,069 to €13,822
- Staff costs -€1,505
down €1,505 (-4.8%), from €31,590 to €30,085
- Other operating charges +€660
up €660 (+110%), from €600 to €1,260
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 | €73,012 | €86,908 | +€13,896 | +19.0% |
| Formation expenses | 20 | €446 | €37 | -€408 | -91.6% |
| Fixed assets | 21/28 | €34,894 | €40,431 | +€5,537 | +15.9% |
| Tangible fixed assets | 22/27 | €34,894 | €40,431 | +€5,537 | +15.9% |
| Plant, machinery and equipment | 23 | €11,440 | €8,232 | -€3,208 | -28.0% |
| Furniture and vehicles | 24 | €23,454 | €32,199 | +€8,745 | +37.3% |
| Current assets | 29/58 | €37,672 | €46,440 | +€8,767 | +23.3% |
| Stocks and contracts in progress | 3 | €21,512 | €25,224 | +€3,712 | +17.3% |
| Stocks | 30/36 | €21,512 | €25,224 | +€3,712 | +17.3% |
| Amounts receivable within one year | 40/41 | €9,745 | €14,545 | +€4,800 | +49.3% |
| Trade receivables | 40 | €1,422 | €8,716 | +€7,294 | +513% |
| Other amounts receivable | 41 | €8,323 | €5,830 | -€2,494 | -30.0% |
| Cash at bank and in hand | 54/58 | €3,112 | €4,341 | +€1,229 | +39.5% |
| Deferred charges and accrued income | 490/1 | €3,303 | €2,330 | -€974 | -29.5% |
| Total equity and liabilities | 10/49 | €73,012 | €86,908 | +€13,896 | +19.0% |
| Equity | 10/15 | -€116,965 | -€252,637 | -€135,672 | -116% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,965 | -€255,637 | -€135,672 | -113% |
| Amounts payable | 17/49 | €189,977 | €339,545 | +€149,568 | +78.7% |
| Amounts payable after more than one year | 17 | €152,500 | €303,500 | +€151,000 | +99.0% |
| Other amounts payable | 178/9 | €152,500 | €303,500 | +€151,000 | +99.0% |
| Amounts payable within one year | 42/48 | €36,627 | €35,560 | -€1,067 | -2.9% |
| Trade debts | 44 | €14,096 | €13,795 | -€302 | -2.1% |
| Suppliers | 440/4 | €14,096 | €13,795 | -€302 | -2.1% |
| Taxes, remuneration and social security | 45 | €8,639 | €7,397 | -€1,243 | -14.4% |
| Taxes | 450/3 | €0 | €2,807 | +€2,807 | |
| Remuneration and social security | 454/9 | €8,639 | €4,590 | -€4,049 | -46.9% |
| Other amounts payable | 47/48 | €13,892 | €14,369 | +€477 | +3.4% |
| Accrued charges and deferred income | 492/3 | €850 | €485 | -€365 | -42.9% |
| Remuneration, social security and pensions | 62 | €31,590 | €30,085 | -€1,505 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,069 | €13,822 | +€5,753 | +71.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €34,032 | +€34,032 | |
| Other operating charges | 640/8 | €600 | €1,260 | +€660 | +110% |
| Gross operating margin | 9900 | -€64,035 | -€55,648 | +€8,386 | +13.1% |
| Operating profit (loss) | 9901 | -€104,293 | -€134,848 | -€30,554 | -29.3% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Financial charges | 65/66B | €964 | €824 | -€140 | -14.5% |
| Recurring financial charges | 65 | €964 | €824 | -€140 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€105,235 | -€135,672 | -€30,437 | -28.9% |
| Profit (loss) for the period | 9904 | -€105,235 | -€135,672 | -€30,437 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,235 | -€135,672 | -€30,437 | -28.9% |
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 23 October 2026 via checked.be.