bako santé: 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.
bako santé
Largest movements
- Receivables within one year +€82,681
up €82,681 (+57.7%), from €143,366 to €226,047
of which Other amounts receivable: +€70,679
- Tangible fixed assets -€72,167
down €72,167 (-16.0%), from €452,241 to €380,074
of which Land and buildings: -€40,188
- Cash +€25,927
up €25,927 (+40.0%), from €64,781 to €90,708
mainly Depreciation (+€55,467) and Trade debts (+€51,405)
- Deferred charges and accrued income +€19,930
up €19,930 (+665%), from €2,997 to €22,927
- Trade debts +€51,405
up €51,405 (+61.3%), from €83,902 to €135,307
- Other debts -€11,559
no longer reported in 2025 (was €11,559)
- Current portion of long-term debt +€10,634
up €10,634 (+29.0%), from €36,676 to €47,310
- Accrued charges and deferred income +€10,000
new in 2025: €10,000
- Gross operating margin -€22,109
down €22,109 (-20.2%), from €109,352 to €87,243
- Taxes +€5,607
up €5,607 (+183%), from €3,056 to €8,664
- Staff costs -€2,185
no longer reported in 2025 (was €2,185)
- Other operating charges +€1,880
up €1,880 (+16.5%), from €11,418 to €13,298
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 | €663,606 | €719,976 | +€56,370 | +8.5% |
| Fixed assets | 21/28 | €452,462 | €380,295 | -€72,167 | -15.9% |
| Tangible fixed assets | 22/27 | €452,241 | €380,074 | -€72,167 | -16.0% |
| Land and buildings | 22 | €354,056 | €313,868 | -€40,188 | -11.4% |
| Plant, machinery and equipment | 23 | €846 | €499 | -€347 | -41.0% |
| Furniture and vehicles | 24 | €52,264 | €28,191 | -€24,072 | -46.1% |
| Other tangible fixed assets | 26 | €45,076 | €37,516 | -€7,560 | -16.8% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €211,144 | €339,681 | +€128,537 | +60.9% |
| Amounts receivable within one year | 40/41 | €143,366 | €226,047 | +€82,681 | +57.7% |
| Trade receivables | 40 | €31,298 | €43,300 | +€12,002 | +38.3% |
| Other amounts receivable | 41 | €112,068 | €182,747 | +€70,679 | +63.1% |
| Cash at bank and in hand | 54/58 | €64,781 | €90,708 | +€25,927 | +40.0% |
| Deferred charges and accrued income | 490/1 | €2,997 | €22,927 | +€19,930 | +665% |
| Total equity and liabilities | 10/49 | €663,606 | €719,976 | +€56,370 | +8.5% |
| Equity | 10/15 | €10,068 | €14,526 | +€4,458 | +44.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,068 | €9,526 | +€4,458 | +88.0% |
| Amounts payable | 17/49 | €653,538 | €705,450 | +€51,912 | +7.9% |
| Amounts payable after more than one year | 17 | €517,944 | €512,833 | -€5,111 | -1.0% |
| Financial debts | 170/4 | €517,944 | €512,833 | -€5,111 | -1.0% |
| Amounts payable within one year | 42/48 | €135,595 | €182,617 | +€47,023 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €36,676 | €47,310 | +€10,634 | +29.0% |
| Trade debts | 44 | €83,902 | €135,307 | +€51,405 | +61.3% |
| Suppliers | 440/4 | €83,902 | €135,307 | +€51,405 | +61.3% |
| Taxes, remuneration and social security | 45 | €3,457 | - | -€3,457 | |
| Remuneration and social security | 454/9 | €3,457 | - | -€3,457 | |
| Other amounts payable | 47/48 | €11,559 | - | -€11,559 | |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €2,185 | - | -€2,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,418 | €55,467 | +€50 | +0.1% |
| Other operating charges | 640/8 | €11,418 | €13,298 | +€1,880 | +16.5% |
| Gross operating margin | 9900 | €109,352 | €87,243 | -€22,109 | -20.2% |
| Operating profit (loss) | 9901 | €40,331 | €18,478 | -€21,853 | -54.2% |
| Financial income | 75/76B | €282 | €198 | -€84 | -29.9% |
| Recurring financial income | 75 | €282 | €198 | -€84 | -29.9% |
| Financial charges | 65/66B | €6,593 | €5,554 | -€1,039 | -15.8% |
| Recurring financial charges | 65 | €6,593 | €5,554 | -€1,039 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €34,021 | €13,122 | -€20,899 | -61.4% |
| Income taxes | 67/77 | €3,056 | €8,664 | +€5,607 | +183% |
| Profit (loss) for the period | 9904 | €30,964 | €4,458 | -€26,506 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,964 | €4,458 | -€26,506 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.