BAKORO - CONSULTING: 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.
BAKORO - CONSULTING
Largest movements
- Receivables within one year -€3,470
no longer reported in 2025 (was €3,470)
- Receivables after one year +€2,668
new in 2025: €2,668
- Cash -€2,460
down €2,460 (-64.8%), from €3,798 to €1,338
mainly Other debts (-€4,702) and Receivables after one year (-€2,668)
- Tangible fixed assets -€1,520
down €1,520 (-21.0%), from €7,226 to €5,706
- Other debts -€4,702
down €4,702 (-56.8%), from €8,275 to €3,573
- Tax, wage and social debts -€267
down €267 (-18.6%), from €1,432 to €1,165
- Depreciation +€1,146
up €1,146 (+307%), from €374 to €1,520
- Gross operating margin -€877
down €877 (-27.9%), from €3,140 to €2,263
- Taxes -€553
no longer reported in 2025 (was €553)
- Other operating charges +€46
up €46 (+6.2%), from €747 to €794
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 | €15,101 | €10,228 | -€4,873 | -32.3% |
| Fixed assets | 21/28 | €7,226 | €5,706 | -€1,520 | -21.0% |
| Tangible fixed assets | 22/27 | €7,226 | €5,706 | -€1,520 | -21.0% |
| Furniture and vehicles | 24 | €7,226 | €5,706 | -€1,520 | -21.0% |
| Current assets | 29/58 | €7,875 | €4,522 | -€3,353 | -42.6% |
| Amounts receivable after more than one year | 29 | - | €2,668 | +€2,668 | |
| Trade receivables | 290 | - | €2,668 | +€2,668 | |
| Amounts receivable within one year | 40/41 | €3,470 | - | -€3,470 | |
| Trade receivables | 40 | €3,470 | - | -€3,470 | |
| Cash at bank and in hand | 54/58 | €3,798 | €1,338 | -€2,460 | -64.8% |
| Deferred charges and accrued income | 490/1 | €606 | €516 | -€90 | -14.9% |
| Total equity and liabilities | 10/49 | €15,101 | €10,228 | -€4,873 | -32.3% |
| Equity | 10/15 | €5,313 | €5,261 | -€52 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €465 | €465 | = | 0.0% |
| Distributable reserves | 133 | €465 | €465 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,352 | -€1,404 | -€52 | -3.9% |
| Amounts payable | 17/49 | €9,788 | €4,967 | -€4,820 | -49.2% |
| Amounts payable within one year | 42/48 | €9,788 | €4,967 | -€4,820 | -49.2% |
| Trade debts | 44 | €81 | €229 | +€148 | +184% |
| Suppliers | 440/4 | €81 | €229 | +€148 | +184% |
| Taxes, remuneration and social security | 45 | €1,432 | €1,165 | -€267 | -18.6% |
| Taxes | 450/3 | €1,432 | €1,165 | -€267 | -18.6% |
| Other amounts payable | 47/48 | €8,275 | €3,573 | -€4,702 | -56.8% |
| Non-recurring operating income | 76A | €248 | - | -€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €1,520 | +€1,146 | +307% |
| Other operating charges | 640/8 | €747 | €794 | +€46 | +6.2% |
| Gross operating margin | 9900 | €3,140 | €2,263 | -€877 | -27.9% |
| Operating profit (loss) | 9901 | €2,018 | -€51 | -€2,069 | |
| Financial charges | 65/66B | €0 | €1 | +€1 | +13,300% |
| Recurring financial charges | 65 | €0 | €1 | +€1 | +13,300% |
| Profit (loss) for the period before taxes | 9903 | €2,018 | -€52 | -€2,071 | |
| Income taxes | 67/77 | €553 | - | -€553 | |
| Profit (loss) for the period | 9904 | €1,465 | -€52 | -€1,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,465 | -€52 | -€1,517 |
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 25 October 2026 via checked.be.