BIKON: 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.
BIKON
Largest movements
- Tangible fixed assets -€150,492
down €150,492 (-9.2%), from €1.6m to €1.5m
- Cash +€41,218
up €41,218 (+1389.4%), from €2,967 to €44,184
mainly Depreciation (+€150,492) and Other debts (+€71,093)
- Receivables within one year +€24,356
up €24,356 (+5.7%), from €427,317 to €451,673
- Current portion of long-term debt -€185,185
down €185,185 (-100.0%), from €185,185 to €0
- Other debts +€71,093
up €71,093 (+5.8%), from €1.2m to €1.3m
- Trade debts +€51,768
up €51,768 (+360.4%), from €14,364 to €66,132
- Gross operating margin +€10,484
up €10,484 (+6.2%), from €169,811 to €180,295
- Financial charges -€3,775
down €3,775 (-69.7%), from €5,418 to €1,643
- Staff costs -€3,030
down €3,030 (-7.2%), from €41,799 to €38,770
- Depreciation -€2,000
down €2,000 (-1.3%), from €152,491 to €150,492
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 | €2,066,294 | €1,981,376 | -€84,918 | -4.1% |
| Fixed assets | 21/28 | €1,636,011 | €1,485,519 | -€150,492 | -9.2% |
| Tangible fixed assets | 22/27 | €1,636,011 | €1,485,519 | -€150,492 | -9.2% |
| Land and buildings | 22 | €1,636,011 | €1,485,519 | -€150,492 | -9.2% |
| Current assets | 29/58 | €430,283 | €495,857 | +€65,573 | +15.2% |
| Amounts receivable within one year | 40/41 | €427,317 | €451,673 | +€24,356 | +5.7% |
| Other amounts receivable | 41 | €427,317 | €451,673 | +€24,356 | +5.7% |
| Cash at bank and in hand | 54/58 | €2,967 | €44,184 | +€41,218 | +1389.4% |
| Total equity and liabilities | 10/49 | €2,066,294 | €1,981,376 | -€84,918 | -4.1% |
| Equity | 10/15 | €555,739 | €535,200 | -€20,538 | -3.7% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €155,739 | €135,200 | -€20,538 | -13.2% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €115,739 | €95,200 | -€20,538 | -17.7% |
| Amounts payable | 17/49 | €1,510,555 | €1,446,175 | -€64,380 | -4.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,424,359 | €1,359,979 | -€64,380 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €185,185 | €0 | -€185,185 | -100.0% |
| Trade debts | 44 | €14,364 | €66,132 | +€51,768 | +360.4% |
| Suppliers | 440/4 | €14,364 | €66,132 | +€51,768 | +360.4% |
| Taxes, remuneration and social security | 45 | €4,945 | €2,889 | -€2,056 | -41.6% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €4,945 | €2,889 | -€2,056 | -41.6% |
| Other amounts payable | 47/48 | €1,219,865 | €1,290,958 | +€71,093 | +5.8% |
| Accrued charges and deferred income | 492/3 | €86,196 | €86,196 | = | 0.0% |
| Non-recurring operating income | 76A | - | €7,396 | +€7,396 | |
| Remuneration, social security and pensions | 62 | €41,799 | €38,770 | -€3,030 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,491 | €150,492 | -€2,000 | -1.3% |
| Other operating charges | 640/8 | €9,444 | €9,929 | +€485 | +5.1% |
| Gross operating margin | 9900 | €169,811 | €180,295 | +€10,484 | +6.2% |
| Operating profit (loss) | 9901 | -€33,923 | -€18,895 | +€15,028 | +44.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,418 | €1,643 | -€3,775 | -69.7% |
| Recurring financial charges | 65 | €5,418 | €1,643 | -€3,775 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€39,341 | -€20,538 | +€18,803 | +47.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€39,341 | -€20,538 | +€18,803 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,341 | -€20,538 | +€18,803 | +47.8% |
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 10 October 2026 via checked.be.