BAKX: 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.
BAKX
Largest movements
- Cash +€16,030
up €16,030 (+42.2%), from €38,004 to €54,034
mainly Net result for the year (+€11,066) and Stocks and contracts (+€3,244)
- Stocks and contracts -€3,244
no longer reported in 2026 (was €3,244)
- Receivables within one year -€1,889
down €1,889 (-27.3%), from €6,918 to €5,029
of which Trade receivables: -€3,903
- Deferred charges and accrued income -€1,279
no longer reported in 2026 (was €1,279)
- Reserves +€11,066
up €11,066 (+40.2%), from €27,561 to €38,627
of which Distributable reserves: +€11,066
- Other debts -€2,997
down €2,997 (-24.8%), from €12,065 to €9,068
- Trade debts +€2,002
up €2,002 (+65.3%), from €3,067 to €5,068
- Gross operating margin +€12,150
up €12,150 (+287%), from €4,227 to €16,377
- Taxes +€1,356
up €1,356 (+250%), from €542 to €1,897
- Financial charges +€442
up €442 (+83.2%), from €531 to €973
of which Non-recurring financial charges: +€537
- Other operating charges +€176
up €176 (+7.7%), from €2,279 to €2,455
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,446 | €59,063 | +€9,617 | +19.4% |
| Current assets | 29/58 | €49,446 | €59,063 | +€9,617 | +19.4% |
| Stocks and contracts in progress | 3 | €3,244 | - | -€3,244 | |
| Stocks | 30/36 | €3,244 | - | -€3,244 | |
| Amounts receivable within one year | 40/41 | €6,918 | €5,029 | -€1,889 | -27.3% |
| Trade receivables | 40 | €6,652 | €2,749 | -€3,903 | -58.7% |
| Other amounts receivable | 41 | €267 | €2,281 | +€2,014 | +754% |
| Cash at bank and in hand | 54/58 | €38,004 | €54,034 | +€16,030 | +42.2% |
| Deferred charges and accrued income | 490/1 | €1,279 | - | -€1,279 | |
| Total equity and liabilities | 10/49 | €49,446 | €59,063 | +€9,617 | +19.4% |
| Equity | 10/15 | €33,861 | €44,927 | +€11,066 | +32.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €27,561 | €38,627 | +€11,066 | +40.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,701 | €36,767 | +€11,066 | +43.1% |
| Amounts payable | 17/49 | €15,585 | €14,137 | -€1,449 | -9.3% |
| Amounts payable within one year | 42/48 | €15,585 | €14,137 | -€1,449 | -9.3% |
| Trade debts | 44 | €3,067 | €5,068 | +€2,002 | +65.3% |
| Suppliers | 440/4 | €3,067 | €5,068 | +€2,002 | +65.3% |
| Taxes, remuneration and social security | 45 | €454 | - | -€454 | |
| Taxes | 450/3 | €454 | - | -€454 | |
| Other amounts payable | 47/48 | €12,065 | €9,068 | -€2,997 | -24.8% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €2,279 | €2,455 | +€176 | +7.7% |
| Gross operating margin | 9900 | €4,227 | €16,377 | +€12,150 | +287% |
| Operating profit (loss) | 9901 | €1,948 | €13,922 | +€11,974 | +615% |
| Financial income | 75/76B | €4 | €14 | +€11 | +311% |
| Recurring financial income | 75 | €4 | €14 | +€11 | +311% |
| Financial charges | 65/66B | €531 | €973 | +€442 | +83.2% |
| Recurring financial charges | 65 | €531 | €436 | -€95 | -17.8% |
| Non-recurring financial charges | 66B | - | €537 | +€537 | |
| Profit (loss) for the period before taxes | 9903 | €1,420 | €12,963 | +€11,543 | +813% |
| Income taxes | 67/77 | €542 | €1,897 | +€1,356 | +250% |
| Profit (loss) for the period | 9904 | €879 | €11,066 | +€10,187 | +1,159% |
| Profit (loss) for the period to be appropriated | 9905 | €879 | €11,066 | +€10,187 | +1,159% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.