BIKADENT: 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.
BIKADENT
Largest movements
- Cash +€4,581
up €4,581 (+4.1%), from €112,209 to €116,790
mainly Other debts (+€48,256) and Net result for the year (+€14,407)
- Receivables within one year +€1,893
up €1,893 (+23.2%), from €8,144 to €10,037
of which Trade receivables: +€3,666
- Other debts +€48,256
up €48,256 (+1,022%), from €4,722 to €52,979
- Reserves -€37,244
down €37,244 (-41.4%), from €90,001 to €52,757
of which Non-distributable reserves: -€37,244
- Trade debts -€2,669
down €2,669 (-91.2%), from €2,926 to €257
- Tax, wage and social debts -€1,862
down €1,862 (-18.3%), from €10,157 to €8,295
- Gross operating margin -€9,328
down €9,328 (-27.0%), from €34,557 to €25,229
- Taxes -€2,404
down €2,404 (-21.8%), from €11,029 to €8,625
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 | €121,306 | €127,787 | +€6,481 | +5.3% |
| Current assets | 29/58 | €121,306 | €127,787 | +€6,481 | +5.3% |
| Amounts receivable within one year | 40/41 | €8,144 | €10,037 | +€1,893 | +23.2% |
| Trade receivables | 40 | €3,673 | €7,340 | +€3,666 | +99.8% |
| Other amounts receivable | 41 | €4,471 | €2,697 | -€1,774 | -39.7% |
| Cash at bank and in hand | 54/58 | €112,209 | €116,790 | +€4,581 | +4.1% |
| Deferred charges and accrued income | 490/1 | €953 | €961 | +€8 | +0.8% |
| Total equity and liabilities | 10/49 | €121,306 | €127,787 | +€6,481 | +5.3% |
| Equity | 10/15 | €103,501 | €66,257 | -€37,244 | -36.0% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Capital | 10 | €13,500 | €13,500 | = | 0.0% |
| Issued capital | 100 | €19,500 | €19,500 | = | 0.0% |
| Uncalled capital | 101 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €90,001 | €52,757 | -€37,244 | -41.4% |
| Non-distributable reserves | 130/1 | €90,000 | €52,756 | -€37,244 | -41.4% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Other | 1319 | €88,050 | €50,806 | -€37,244 | -42.3% |
| Distributable reserves | 133 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €17,805 | €61,530 | +€43,725 | +246% |
| Amounts payable within one year | 42/48 | €17,805 | €61,530 | +€43,725 | +246% |
| Trade debts | 44 | €2,926 | €257 | -€2,669 | -91.2% |
| Suppliers | 440/4 | €2,926 | €257 | -€2,669 | -91.2% |
| Taxes, remuneration and social security | 45 | €10,157 | €8,295 | -€1,862 | -18.3% |
| Taxes | 450/3 | €10,157 | €8,295 | -€1,862 | -18.3% |
| Other amounts payable | 47/48 | €4,722 | €52,979 | +€48,256 | +1,022% |
| Other operating charges | 640/8 | €2,148 | €2,152 | +€5 | +0.2% |
| Gross operating margin | 9900 | €34,557 | €25,229 | -€9,328 | -27.0% |
| Operating profit (loss) | 9901 | €32,410 | €23,077 | -€9,333 | -28.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €32,365 | €23,032 | -€9,333 | -28.8% |
| Income taxes | 67/77 | €11,029 | €8,625 | -€2,404 | -21.8% |
| Profit (loss) for the period | 9904 | €21,335 | €14,407 | -€6,928 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,335 | €14,407 | -€6,928 | -32.5% |
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 17 October 2026 via checked.be.