BIKAMUA: 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.
BIKAMUA
Largest movements
- Receivables within one year +€1,448
new in 2025: €1,448
of which Trade receivables: +€1,421
- Cash -€1,349
down €1,349 (-34.9%), from €3,863 to €2,514
mainly Net result for the year (-€6,984) and Receivables within one year (-€1,448)
- Formation expenses -€147
down €147 (-25.7%), from €573 to €426
- Profit (loss) carried forward -€6,984
down €6,984 (-450.5%), from -€1,551 to -€8,535
- Other debts +€6,144
up €6,144 (+299.3%), from €2,053 to €8,196
- Trade debts +€1,101
up €1,101 (+677.0%), from €163 to €1,263
- Tax, wage and social debts -€309
down €309 (-16.5%), from €1,874 to €1,565
- Purchases and services -€15,269
no longer reported in 2025 (was €15,269)
- Turnover -€14,018
no longer reported in 2025 (was €14,018)
- Gross operating margin -€5,017
down €5,017 (-400.9%), from -€1,251 to -€6,268
- Other operating charges +€367
up €367 (+309.7%), from €118 to €485
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.
Cash bridge derived
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 | €4,538 | €4,489 | -€49 | -1.1% |
| Formation expenses | 20 | €573 | €426 | -€147 | -25.7% |
| Current assets | 29/58 | €3,966 | €4,064 | +€98 | +2.5% |
| Amounts receivable after more than one year | 29 | €1 | - | -€1 | |
| Other amounts receivable | 291 | €1 | - | -€1 | |
| Amounts receivable within one year | 40/41 | - | €1,448 | +€1,448 | |
| Trade receivables | 40 | - | €1,421 | +€1,421 | |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €3,863 | €2,514 | -€1,349 | -34.9% |
| Deferred charges and accrued income | 490/1 | €102 | €102 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,538 | €4,489 | -€49 | -1.1% |
| Equity | 10/15 | €449 | -€6,535 | -€6,984 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,551 | -€8,535 | -€6,984 | -450.5% |
| Amounts payable | 17/49 | €4,089 | €11,024 | +€6,935 | +169.6% |
| Amounts payable within one year | 42/48 | €4,089 | €11,024 | +€6,935 | +169.6% |
| Trade debts | 44 | €163 | €1,263 | +€1,101 | +677.0% |
| Suppliers | 440/4 | €163 | €1,263 | +€1,101 | +677.0% |
| Taxes, remuneration and social security | 45 | €1,874 | €1,565 | -€309 | -16.5% |
| Taxes | 450/3 | €1,874 | €1,565 | -€309 | -16.5% |
| Other amounts payable | 47/48 | €2,053 | €8,196 | +€6,144 | +299.3% |
| Turnover | 70 | €14,018 | - | -€14,018 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,269 | - | -€15,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €147 | -€15 | -9.4% |
| Other operating charges | 640/8 | €118 | €485 | +€367 | +309.7% |
| Gross operating margin | 9900 | -€1,251 | -€6,268 | -€5,017 | -400.9% |
| Operating profit (loss) | 9901 | -€1,532 | -€6,900 | -€5,368 | -350.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1500.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1500.0% |
| Financial charges | 65/66B | €19 | €85 | +€67 | +359.0% |
| Recurring financial charges | 65 | €19 | €85 | +€67 | +359.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,551 | -€6,984 | -€5,434 | -350.5% |
| Profit (loss) for the period | 9904 | -€1,551 | -€6,984 | -€5,434 | -350.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,551 | -€6,984 | -€5,434 | -350.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.