BIK BISNIS: what changed
BIK BISNIS
Largest movements
- Cash +€4,704
up €4,704 (+115%), from €4,089 to €8,793
mainly Trade debts (+€5,735) and Other debts (+€5,200)
- Receivables within one year -€2,102
down €2,102 (-53.4%), from €3,937 to €1,835
of which Trade receivables: -€2,150
- Intangible fixed assets -€234
down €234 (-100%), from €234 to €0
- Profit (loss) carried forward -€8,566
down €8,566 (-19.1%), from -€44,801 to -€53,368
- Trade debts +€5,735
up €5,735 (+424%), from €1,351 to €7,086
- Other debts +€5,200
up €5,200 (+19.7%), from €26,422 to €31,622
- Purchases and services +€5,630
up €5,630 (+16.7%), from €33,750 to €39,380
- Gross operating margin -€4,130
down €4,130, from €450 to -€3,680
- Other operating charges +€2,409
up €2,409 (+118%), from €2,040 to €4,449
- Turnover +€1,500
up €1,500 (+4.4%), from €34,200 to €35,700
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,259 | €10,627 | +€2,368 | +28.7% |
| Fixed assets | 21/28 | €234 | €0 | -€234 | -100% |
| Intangible fixed assets | 21 | €234 | €0 | -€234 | -100% |
| Current assets | 29/58 | €8,025 | €10,627 | +€2,602 | +32.4% |
| Amounts receivable within one year | 40/41 | €3,937 | €1,835 | -€2,102 | -53.4% |
| Trade receivables | 40 | €2,500 | €350 | -€2,150 | -86.0% |
| Other amounts receivable | 41 | €1,437 | €1,485 | +€48 | +3.3% |
| Cash at bank and in hand | 54/58 | €4,089 | €8,793 | +€4,704 | +115% |
| Total equity and liabilities | 10/49 | €8,259 | €10,627 | +€2,368 | +28.7% |
| Equity | 10/15 | -€19,514 | -€28,081 | -€8,566 | -43.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €287 | €287 | = | 0.0% |
| Non-distributable reserves | 130/1 | €287 | €287 | = | 0.0% |
| Other | 1319 | €287 | €287 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,801 | -€53,368 | -€8,566 | -19.1% |
| Amounts payable | 17/49 | €27,773 | €38,708 | +€10,935 | +39.4% |
| Amounts payable within one year | 42/48 | €27,773 | €38,708 | +€10,935 | +39.4% |
| Trade debts | 44 | €1,351 | €7,086 | +€5,735 | +424% |
| Suppliers | 440/4 | €1,351 | €7,086 | +€5,735 | +424% |
| Other amounts payable | 47/48 | €26,422 | €31,622 | +€5,200 | +19.7% |
| Turnover | 70 | €34,200 | €35,700 | +€1,500 | +4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,750 | €39,380 | +€5,630 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €234 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,040 | €4,449 | +€2,409 | +118% |
| Gross operating margin | 9900 | €450 | -€3,680 | -€4,130 | |
| Operating profit (loss) | 9901 | -€1,824 | -€8,362 | -€6,538 | -358% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €161 | €204 | +€44 | +27.1% |
| Recurring financial charges | 65 | €161 | €204 | +€44 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,965 | -€8,566 | -€6,601 | -336% |
| Profit (loss) for the period | 9904 | -€1,965 | -€8,566 | -€6,601 | -336% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,965 | -€8,566 | -€6,601 | -336% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.