BHAKNA: what changed
Two fiscal 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.
BHAKNA
Largest movements
- Receivables within one year +€18,317
up €18,317 (+456.8%), from €4,010 to €22,327
of which Other amounts receivable: +€11,056
- Tangible fixed assets -€899
down €899 (-52.1%), from €1,727 to €828
- Trade debts +€11,480
up €11,480 (+605.2%), from €1,897 to €13,377
- Profit (loss) carried forward +€8,050
up €8,050 (+56.3%), from -€14,286 to -€6,236
- Tax, wage and social debts -€2,278
down €2,278 (-14.9%), from €15,291 to €13,013
of which Remuneration and social security: -€5,912
- Staff costs -€37,702
down €37,702 (-59.9%), from €62,937 to €25,235
- Gross operating margin -€31,728
down €31,728 (-47.2%), from €67,269 to €35,541
- Other operating charges -€889
down €889 (-44.3%), from €2,008 to €1,119
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,102 | €26,354 | +€17,252 | +189.5% |
| Fixed assets | 21/28 | €1,727 | €828 | -€899 | -52.1% |
| Tangible fixed assets | 22/27 | €1,727 | €828 | -€899 | -52.1% |
| Plant, machinery and equipment | 23 | €1,727 | €828 | -€899 | -52.1% |
| Current assets | 29/58 | €7,375 | €25,526 | +€18,151 | +246.1% |
| Stocks and contracts in progress | 3 | €2,743 | €2,743 | = | 0.0% |
| Stocks | 30/36 | €2,743 | €2,743 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,010 | €22,327 | +€18,317 | +456.8% |
| Trade receivables | 40 | €580 | €7,841 | +€7,261 | +1251.9% |
| Other amounts receivable | 41 | €3,430 | €14,486 | +€11,056 | +322.3% |
| Cash at bank and in hand | 54/58 | €622 | €456 | -€166 | -26.7% |
| Total equity and liabilities | 10/49 | €9,102 | €26,354 | +€17,252 | +189.5% |
| Equity | 10/15 | -€8,086 | -€36 | +€8,050 | +99.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,286 | -€6,236 | +€8,050 | +56.3% |
| Amounts payable | 17/49 | €17,188 | €26,390 | +€9,202 | +53.5% |
| Amounts payable within one year | 42/48 | €17,188 | €26,390 | +€9,202 | +53.5% |
| Trade debts | 44 | €1,897 | €13,377 | +€11,480 | +605.2% |
| Suppliers | 440/4 | €1,897 | €13,377 | +€11,480 | +605.2% |
| Taxes, remuneration and social security | 45 | €15,291 | €13,013 | -€2,278 | -14.9% |
| Taxes | 450/3 | €3,771 | €7,405 | +€3,634 | +96.4% |
| Remuneration and social security | 454/9 | €11,520 | €5,608 | -€5,912 | -51.3% |
| Remuneration, social security and pensions | 62 | €62,937 | €25,235 | -€37,702 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €899 | = | 0.0% |
| Other operating charges | 640/8 | €2,008 | €1,119 | -€889 | -44.3% |
| Gross operating margin | 9900 | €67,269 | €35,541 | -€31,728 | -47.2% |
| Operating profit (loss) | 9901 | €1,425 | €8,288 | +€6,863 | +481.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €244 | €239 | -€5 | -2.0% |
| Recurring financial charges | 65 | €244 | €239 | -€5 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,181 | €8,050 | +€6,869 | +581.6% |
| Profit (loss) for the period | 9904 | €1,181 | €8,050 | +€6,869 | +581.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,181 | €8,050 | +€6,869 | +581.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.