Bikota: 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.
Bikota
Largest movements
- Cash +€23,632
up €23,632 (+80.7%), from €29,292 to €52,924
mainly Net result for the year (+€26,331) and Tax, wage and social debts (+€10,482)
- Receivables within one year +€16,297
up €16,297 (+70.0%), from €23,287 to €39,584
of which Other amounts receivable: +€15,545
- Tangible fixed assets +€1,554
up €1,554 (+46.0%), from €3,382 to €4,936
of which Plant, machinery and equipment: +€1,528
- Deferred charges and accrued income +€1,181
new in 2025: €1,181
- Reserves +€26,331
up €26,331 (+75.2%), from €34,996 to €61,327
- Tax, wage and social debts +€10,482
up €10,482 (+66.2%), from €15,822 to €26,303
- Short-term financial debts +€4,156
up €4,156 (+272.4%), from €1,526 to €5,682
- Trade debts +€1,695
up €1,695 (+104.8%), from €1,617 to €3,312
- Gross operating margin -€9,530
down €9,530 (-19.6%), from €48,679 to €39,149
- Taxes -€3,640
down €3,640 (-26.6%), from €13,682 to €10,042
- Financial charges +€1,410
up €1,410 (+569.7%), from €247 to €1,657
- Depreciation +€1,102
up €1,102 (+449.7%), from €245 to €1,347
- Other operating charges +€776
new in 2025: €776
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 | €55,961 | €98,624 | +€42,663 | +76.2% |
| Fixed assets | 21/28 | €3,382 | €4,936 | +€1,554 | +46.0% |
| Tangible fixed assets | 22/27 | €3,382 | €4,936 | +€1,554 | +46.0% |
| Plant, machinery and equipment | 23 | - | €1,528 | +€1,528 | |
| Furniture and vehicles | 24 | €3,382 | €3,408 | +€26 | +0.8% |
| Current assets | 29/58 | €52,579 | €93,688 | +€41,109 | +78.2% |
| Amounts receivable within one year | 40/41 | €23,287 | €39,584 | +€16,297 | +70.0% |
| Trade receivables | 40 | €13,452 | €14,203 | +€751 | +5.6% |
| Other amounts receivable | 41 | €9,836 | €25,381 | +€15,545 | +158.0% |
| Cash at bank and in hand | 54/58 | €29,292 | €52,924 | +€23,632 | +80.7% |
| Deferred charges and accrued income | 490/1 | - | €1,181 | +€1,181 | |
| Total equity and liabilities | 10/49 | €55,961 | €98,624 | +€42,663 | +76.2% |
| Equity | 10/15 | €36,996 | €63,327 | +€26,331 | +71.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,996 | €61,327 | +€26,331 | +75.2% |
| Distributable reserves | 133 | €34,996 | €61,327 | +€26,331 | +75.2% |
| Amounts payable | 17/49 | €18,965 | €35,297 | +€16,332 | +86.1% |
| Amounts payable within one year | 42/48 | €18,965 | €35,297 | +€16,332 | +86.1% |
| Financial debts | 43 | €1,526 | €5,682 | +€4,156 | +272.4% |
| Credit institutions | 430/8 | €1,526 | €5,682 | +€4,156 | +272.4% |
| Trade debts | 44 | €1,617 | €3,312 | +€1,695 | +104.8% |
| Suppliers | 440/4 | €1,617 | €3,312 | +€1,695 | +104.8% |
| Taxes, remuneration and social security | 45 | €15,822 | €26,303 | +€10,482 | +66.2% |
| Taxes | 450/3 | €15,822 | €26,303 | +€10,482 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €1,347 | +€1,102 | +449.7% |
| Other operating charges | 640/8 | - | €776 | +€776 | |
| Gross operating margin | 9900 | €48,679 | €39,149 | -€9,530 | -19.6% |
| Operating profit (loss) | 9901 | €48,434 | €37,026 | -€11,409 | -23.6% |
| Financial income | 75/76B | €491 | €1,004 | +€513 | +104.4% |
| Recurring financial income | 75 | €491 | €1,004 | +€513 | +104.4% |
| Financial charges | 65/66B | €247 | €1,657 | +€1,410 | +569.7% |
| Recurring financial charges | 65 | €247 | €1,657 | +€1,410 | +569.7% |
| Profit (loss) for the period before taxes | 9903 | €48,678 | €36,372 | -€12,306 | -25.3% |
| Income taxes | 67/77 | €13,682 | €10,042 | -€3,640 | -26.6% |
| Profit (loss) for the period | 9904 | €34,996 | €26,331 | -€8,666 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,996 | €26,331 | -€8,666 | -24.8% |
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.