BiKo Solutions: 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.
BiKo Solutions
Largest movements
- Receivables within one year +€44,488
up €44,488 (+399.6%), from €11,133 to €55,622
of which Trade receivables: +€40,204
- Cash -€4,579
down €4,579 (-70.2%), from €6,520 to €1,941
mainly Receivables within one year (-€44,488) and Other debts (-€2,172)
- Accrued charges and deferred income +€30,900
new in 2025: €30,900
- Trade debts +€8,835
up €8,835 (+376.3%), from €2,348 to €11,183
- Other debts -€2,172
down €2,172 (-85.4%), from €2,544 to €372
- Tax, wage and social debts +€1,898
up €1,898 (+29.2%), from €6,498 to €8,395
- Gross operating margin +€6,876
up €6,876, from -€4,182 to €2,695
- Other operating charges -€1,787
down €1,787 (-59.9%), from €2,986 to €1,199
- Staff costs +€936
new in 2025: €936
- Financial charges -€837
down €837 (-88.3%), from €948 to €111
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 | €17,993 | €57,563 | +€39,570 | +219.9% |
| Fixed assets | 21/28 | €339 | €0 | -€339 | -100.0% |
| Tangible fixed assets | 22/27 | €339 | €0 | -€339 | -100.0% |
| Furniture and vehicles | 24 | €339 | €0 | -€339 | -100.0% |
| Current assets | 29/58 | €17,654 | €57,563 | +€39,909 | +226.1% |
| Amounts receivable within one year | 40/41 | €11,133 | €55,622 | +€44,488 | +399.6% |
| Trade receivables | 40 | €10,599 | €50,802 | +€40,204 | +379.3% |
| Other amounts receivable | 41 | €535 | €4,819 | +€4,285 | +801.5% |
| Cash at bank and in hand | 54/58 | €6,520 | €1,941 | -€4,579 | -70.2% |
| Total equity and liabilities | 10/49 | €17,993 | €57,563 | +€39,570 | +219.9% |
| Equity | 10/15 | €6,604 | €6,713 | +€109 | +1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,064 | €13,064 | = | 0.0% |
| Distributable reserves | 133 | €13,064 | €13,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,460 | -€8,351 | +€109 | +1.3% |
| Amounts payable | 17/49 | €11,389 | €50,850 | +€39,461 | +346.5% |
| Amounts payable within one year | 42/48 | €11,389 | €19,950 | +€8,561 | +75.2% |
| Trade debts | 44 | €2,348 | €11,183 | +€8,835 | +376.3% |
| Suppliers | 440/4 | €2,348 | €11,183 | +€8,835 | +376.3% |
| Taxes, remuneration and social security | 45 | €6,498 | €8,395 | +€1,898 | +29.2% |
| Taxes | 450/3 | €6,498 | €8,395 | +€1,898 | +29.2% |
| Other amounts payable | 47/48 | €2,544 | €372 | -€2,172 | -85.4% |
| Accrued charges and deferred income | 492/3 | - | €30,900 | +€30,900 | |
| Remuneration, social security and pensions | 62 | - | €936 | +€936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €339 | -€5 | -1.4% |
| Other operating charges | 640/8 | €2,986 | €1,199 | -€1,787 | -59.9% |
| Gross operating margin | 9900 | -€4,182 | €2,695 | +€6,876 | |
| Operating profit (loss) | 9901 | -€7,512 | €220 | +€7,732 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.7% |
| Financial charges | 65/66B | €948 | €111 | -€837 | -88.3% |
| Recurring financial charges | 65 | €948 | €111 | -€837 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,460 | €109 | +€8,569 | |
| Profit (loss) for the period | 9904 | -€8,460 | €109 | +€8,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,460 | €109 | +€8,569 |
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.