BIKAY IMMO: 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.
BIKAY IMMO
Largest movements
- Tangible fixed assets +€262,976
up €262,976 (+52.8%), from €497,982 to €760,958
of which Land and buildings: +€249,998
- Receivables within one year +€11,920
up €11,920 (+13.4%), from €88,880 to €100,800
of which Trade receivables: +€8,564
- Revaluation surpluses +€265,000
new in 2024: €265,000
- Other debts +€32,015
up €32,015 (+38.1%), from €84,095 to €116,111
- Debts after one year -€25,998
down €25,998 (-5.9%), from €443,172 to €417,174
- Trade debts +€10,338
new in 2024: €10,338
- Financial charges +€12,475
up €12,475 (+593%), from €2,104 to €14,579
- Gross operating margin +€8,782
up €8,782 (+29.7%), from €29,530 to €38,312
- Other operating charges +€4,611
up €4,611 (+968%), from €476 to €5,087
- Depreciation +€1,211
up €1,211 (+6.8%), from €17,676 to €18,887
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.
Derived cash bridge
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 | €586,952 | €862,958 | +€276,006 | +47.0% |
| Fixed assets | 21/28 | €497,982 | €760,958 | +€262,976 | +52.8% |
| Tangible fixed assets | 22/27 | €497,982 | €760,958 | +€262,976 | +52.8% |
| Land and buildings | 22 | €475,486 | €725,484 | +€249,998 | +52.6% |
| Furniture and vehicles | 24 | - | €2,891 | +€2,891 | |
| Other tangible fixed assets | 26 | €22,496 | €32,583 | +€10,087 | +44.8% |
| Current assets | 29/58 | €88,970 | €102,000 | +€13,030 | +14.6% |
| Amounts receivable within one year | 40/41 | €88,880 | €100,800 | +€11,920 | +13.4% |
| Trade receivables | 40 | €60,300 | €68,864 | +€8,564 | +14.2% |
| Other amounts receivable | 41 | €28,580 | €31,936 | +€3,356 | +11.7% |
| Cash at bank and in hand | 54/58 | €90 | €1,200 | +€1,110 | +1,233% |
| Total equity and liabilities | 10/49 | €586,952 | €862,958 | +€276,006 | +47.0% |
| Equity | 10/15 | €9,595 | €274,438 | +€264,842 | +2,760% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €265,000 | +€265,000 | |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,395 | €7,238 | -€158 | -2.1% |
| Amounts payable | 17/49 | €577,357 | €588,520 | +€11,163 | +1.9% |
| Amounts payable after more than one year | 17 | €443,172 | €417,174 | -€25,998 | -5.9% |
| Financial debts | 170/4 | €443,172 | €417,174 | -€25,998 | -5.9% |
| Amounts payable within one year | 42/48 | €130,585 | €171,346 | +€40,762 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €27,269 | €25,998 | -€1,271 | -4.7% |
| Financial debts | 43 | €320 | - | -€320 | |
| Credit institutions | 430/8 | €320 | - | -€320 | |
| Trade debts | 44 | - | €10,338 | +€10,338 | |
| Suppliers | 440/4 | - | €10,338 | +€10,338 | |
| Taxes, remuneration and social security | 45 | €18,900 | €18,900 | = | 0.0% |
| Taxes | 450/3 | €18,900 | €18,900 | = | 0.0% |
| Other amounts payable | 47/48 | €84,095 | €116,111 | +€32,015 | +38.1% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,676 | €18,887 | +€1,211 | +6.8% |
| Other operating charges | 640/8 | €476 | €5,087 | +€4,611 | +968% |
| Gross operating margin | 9900 | €29,530 | €38,312 | +€8,782 | +29.7% |
| Operating profit (loss) | 9901 | €11,378 | €14,338 | +€2,960 | +26.0% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €83 | +€83 | |
| Financial charges | 65/66B | €2,104 | €14,579 | +€12,475 | +593% |
| Recurring financial charges | 65 | €2,104 | €14,579 | +€12,475 | +593% |
| Profit (loss) for the period before taxes | 9903 | €9,274 | -€158 | -€9,431 | |
| Profit (loss) for the period | 9904 | €9,274 | -€158 | -€9,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,274 | -€158 | -€9,431 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.