Biki: 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.
Biki
Largest movements
- Cash +€37,429
up €37,429 (+363%), from €10,319 to €47,748
mainly Trade debts (+€53,146) and Net result for the year (+€7,740)
- Receivables within one year +€26,434
up €26,434 (+41.9%), from €63,136 to €89,570
- Trade debts +€53,146
up €53,146 (+1,534%), from €3,465 to €56,611
- Profit (loss) carried forward +€7,740
new in 2025: €7,740
- Tax, wage and social debts +€2,977
up €2,977 (+41.0%), from €7,254 to €10,232
of which Taxes: +€5,022
- Other operating charges +€173,738
up €173,738 (+10,153%), from €1,711 to €175,449
- Gross operating margin +€143,041
up €143,041 (+282%), from €50,749 to €193,791
- Staff costs -€24,878
down €24,878 (-89.2%), from €27,882 to €3,003
- Taxes -€6,642
down €6,642 (-40.2%), from €16,540 to €9,898
- Financial income +€2,420
up €2,420 (+89,308%), from €3 to €2,423
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 | €79,850 | €143,713 | +€63,863 | +80.0% |
| Fixed assets | 21/28 | €6,395 | €6,395 | = | 0.0% |
| Tangible fixed assets | 22/27 | €95 | €95 | = | 0.0% |
| Plant, machinery and equipment | 23 | €95 | €95 | = | 0.0% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €73,455 | €137,318 | +€63,863 | +86.9% |
| Amounts receivable within one year | 40/41 | €63,136 | €89,570 | +€26,434 | +41.9% |
| Other amounts receivable | 41 | €63,136 | €89,570 | +€26,434 | +41.9% |
| Cash at bank and in hand | 54/58 | €10,319 | €47,748 | +€37,429 | +363% |
| Total equity and liabilities | 10/49 | €79,850 | €143,713 | +€63,863 | +80.0% |
| Equity | 10/15 | €69,131 | €76,870 | +€7,740 | +11.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,131 | €66,131 | = | 0.0% |
| Distributable reserves | 133 | €66,131 | €66,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €7,740 | +€7,740 | |
| Amounts payable | 17/49 | €10,719 | €66,842 | +€56,123 | +524% |
| Amounts payable within one year | 42/48 | €10,719 | €66,842 | +€56,123 | +524% |
| Trade debts | 44 | €3,465 | €56,611 | +€53,146 | +1,534% |
| Suppliers | 440/4 | €3,465 | €56,611 | +€53,146 | +1,534% |
| Taxes, remuneration and social security | 45 | €7,254 | €10,232 | +€2,977 | +41.0% |
| Taxes | 450/3 | €5,209 | €10,232 | +€5,022 | +96.4% |
| Remuneration and social security | 454/9 | €2,045 | - | -€2,045 | |
| Remuneration, social security and pensions | 62 | €27,882 | €3,003 | -€24,878 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57 | - | -€57 | |
| Other operating charges | 640/8 | €1,711 | €175,449 | +€173,738 | +10,153% |
| Gross operating margin | 9900 | €50,749 | €193,791 | +€143,041 | +282% |
| Operating profit (loss) | 9901 | €21,100 | €15,338 | -€5,762 | -27.3% |
| Financial income | 75/76B | €3 | €2,423 | +€2,420 | +89,308% |
| Recurring financial income | 75 | €3 | €2,423 | +€2,420 | +89,308% |
| Financial charges | 65/66B | €799 | €124 | -€675 | -84.5% |
| Recurring financial charges | 65 | €799 | €124 | -€675 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €20,304 | €17,638 | -€2,666 | -13.1% |
| Income taxes | 67/77 | €16,540 | €9,898 | -€6,642 | -40.2% |
| Profit (loss) for the period | 9904 | €3,763 | €7,740 | +€3,976 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €3,763 | €7,740 | +€3,976 | +106% |
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 15 October 2026 via checked.be.