BAKOMO: 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.
BAKOMO
Largest movements
- Cash +€58,453
new in 2025: €58,453
mainly Receivables within one year (+€24,983) and Current investments (+€13,375)
- Receivables within one year -€24,983
down €24,983 (-99.1%), from €25,208 to €225
of which Trade receivables: -€25,197
- Current investments -€13,375
down €13,375 (-21.1%), from €63,375 to €50,000
- Tangible fixed assets -€11,643
down €11,643 (-3.0%), from €384,969 to €373,326
of which Land and buildings: -€11,150
- Reserves +€13,102
up €13,102 (+18.3%), from €71,688 to €84,790
- Tax, wage and social debts -€5,389
down €5,389 (-82.5%), from €6,530 to €1,141
- Gross operating margin -€40,399
down €40,399 (-59.5%), from €67,860 to €27,461
- Other operating charges -€34,402
down €34,402 (-91.3%), from €37,677 to €3,274
- Depreciation +€3,184
up €3,184 (+37.6%), from €8,459 to €11,643
- Financial income +€705
up €705 (+1,567%), from €45 to €750
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 | €473,878 | €483,039 | +€9,161 | +1.9% |
| Fixed assets | 21/28 | €384,969 | €373,326 | -€11,643 | -3.0% |
| Tangible fixed assets | 22/27 | €384,969 | €373,326 | -€11,643 | -3.0% |
| Land and buildings | 22 | €384,476 | €373,326 | -€11,150 | -2.9% |
| Furniture and vehicles | 24 | €493 | €0 | -€493 | -100% |
| Current assets | 29/58 | €88,909 | €109,714 | +€20,804 | +23.4% |
| Amounts receivable within one year | 40/41 | €25,208 | €225 | -€24,983 | -99.1% |
| Trade receivables | 40 | €25,197 | €0 | -€25,197 | -100% |
| Other amounts receivable | 41 | €11 | €225 | +€214 | +1,964% |
| Current investments | 50/53 | €63,375 | €50,000 | -€13,375 | -21.1% |
| Cash at bank and in hand | 54/58 | - | €58,453 | +€58,453 | |
| Deferred charges and accrued income | 490/1 | €326 | €1,035 | +€710 | +218% |
| Total equity and liabilities | 10/49 | €473,878 | €483,039 | +€9,161 | +1.9% |
| Equity | 10/15 | €86,280 | €99,382 | +€13,102 | +15.2% |
| Contributions | 10/11 | €14,592 | €14,592 | = | 0.0% |
| Reserves | 13 | €71,688 | €84,790 | +€13,102 | +18.3% |
| Distributable reserves | 133 | €71,688 | €84,790 | +€13,102 | +18.3% |
| Amounts payable | 17/49 | €387,598 | €383,657 | -€3,940 | -1.0% |
| Amounts payable within one year | 42/48 | €386,853 | €383,157 | -€3,696 | -1.0% |
| Trade debts | 44 | €956 | €2,409 | +€1,453 | +152% |
| Suppliers | 440/4 | €956 | €2,409 | +€1,453 | +152% |
| Taxes, remuneration and social security | 45 | €6,530 | €1,141 | -€5,389 | -82.5% |
| Taxes | 450/3 | €6,530 | €1,141 | -€5,389 | -82.5% |
| Other amounts payable | 47/48 | €379,368 | €379,608 | +€240 | +0.1% |
| Accrued charges and deferred income | 492/3 | €745 | €500 | -€245 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,459 | €11,643 | +€3,184 | +37.6% |
| Other operating charges | 640/8 | €37,677 | €3,274 | -€34,402 | -91.3% |
| Gross operating margin | 9900 | €67,860 | €27,461 | -€40,399 | -59.5% |
| Operating profit (loss) | 9901 | €21,725 | €12,544 | -€9,181 | -42.3% |
| Financial income | 75/76B | €45 | €750 | +€705 | +1,567% |
| Recurring financial income | 75 | €45 | €750 | +€705 | +1,567% |
| Financial charges | 65/66B | €64 | €192 | +€128 | +199% |
| Recurring financial charges | 65 | €64 | €192 | +€128 | +199% |
| Profit (loss) for the period before taxes | 9903 | €21,706 | €13,102 | -€8,604 | -39.6% |
| Profit (loss) for the period | 9904 | €21,706 | €13,102 | -€8,604 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,706 | €13,102 | -€8,604 | -39.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.