BIK Solutions: 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.
BIK Solutions
Largest movements
- Cash +€39,761
up €39,761 (+132%), from €30,099 to €69,860
mainly Net result for the year (+€43,763) and Receivables within one year (+€30,553)
- Receivables within one year -€30,553
down €30,553 (-42.6%), from €71,644 to €41,091
of which Trade receivables: -€27,501
- Tangible fixed assets -€11,614
down €11,614 (-6.6%), from €175,357 to €163,743
of which Land and buildings: -€7,586
- Reserves +€16,963
up €16,963 (+10.4%), from €163,518 to €180,480
- Debts after one year -€16,089
down €16,089 (-33.9%), from €47,498 to €31,409
- Gross operating margin +€3,461
up €3,461 (+4.6%), from €76,050 to €79,511
- Taxes +€1,489
up €1,489 (+9.3%), from €16,073 to €17,562
- Financial charges -€1,248
down €1,248 (-17.6%), from €7,105 to €5,857
- Financial income +€850
new in 2025: €850
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 | €280,195 | €277,895 | -€2,301 | -0.8% |
| Fixed assets | 21/28 | €175,457 | €163,843 | -€11,614 | -6.6% |
| Tangible fixed assets | 22/27 | €175,357 | €163,743 | -€11,614 | -6.6% |
| Land and buildings | 22 | €165,107 | €157,521 | -€7,586 | -4.6% |
| Plant, machinery and equipment | 23 | €4,104 | €2,841 | -€1,263 | -30.8% |
| Furniture and vehicles | 24 | €6,146 | €3,381 | -€2,766 | -45.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €104,739 | €114,052 | +€9,313 | +8.9% |
| Amounts receivable within one year | 40/41 | €71,644 | €41,091 | -€30,553 | -42.6% |
| Trade receivables | 40 | €43,972 | €16,471 | -€27,501 | -62.5% |
| Other amounts receivable | 41 | €27,672 | €24,620 | -€3,052 | -11.0% |
| Cash at bank and in hand | 54/58 | €30,099 | €69,860 | +€39,761 | +132% |
| Deferred charges and accrued income | 490/1 | €2,995 | €3,101 | +€106 | +3.5% |
| Total equity and liabilities | 10/49 | €280,195 | €277,895 | -€2,301 | -0.8% |
| Equity | 10/15 | €204,761 | €221,724 | +€16,963 | +8.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €163,518 | €180,480 | +€16,963 | +10.4% |
| Distributable reserves | 133 | €163,518 | €180,480 | +€16,963 | +10.4% |
| Profit (loss) carried forward | 14 | €26,984 | €26,984 | = | 0.0% |
| Amounts payable | 17/49 | €75,434 | €56,171 | -€19,263 | -25.5% |
| Amounts payable after more than one year | 17 | €47,498 | €31,409 | -€16,089 | -33.9% |
| Financial debts | 170/4 | €47,498 | €31,409 | -€16,089 | -33.9% |
| Amounts payable within one year | 42/48 | €27,936 | €24,762 | -€3,175 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €18,669 | €16,089 | -€2,580 | -13.8% |
| Trade debts | 44 | €3,195 | €3,111 | -€83 | -2.6% |
| Suppliers | 440/4 | €3,195 | €3,111 | -€83 | -2.6% |
| Taxes, remuneration and social security | 45 | €6,073 | €5,562 | -€511 | -8.4% |
| Taxes | 450/3 | €6,073 | €5,562 | -€511 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,871 | €11,614 | -€257 | -2.2% |
| Other operating charges | 640/8 | €923 | €1,565 | +€641 | +69.4% |
| Gross operating margin | 9900 | €76,050 | €79,511 | +€3,461 | +4.6% |
| Operating profit (loss) | 9901 | €63,255 | €66,332 | +€3,077 | +4.9% |
| Financial income | 75/76B | - | €850 | +€850 | |
| Recurring financial income | 75 | - | €850 | +€850 | |
| Financial charges | 65/66B | €7,105 | €5,857 | -€1,248 | -17.6% |
| Recurring financial charges | 65 | €7,105 | €5,857 | -€1,248 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €56,150 | €61,324 | +€5,174 | +9.2% |
| Income taxes | 67/77 | €16,073 | €17,562 | +€1,489 | +9.3% |
| Profit (loss) for the period | 9904 | €40,078 | €43,763 | +€3,685 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,078 | €43,763 | +€3,685 | +9.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.