BIRKOLO: 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.
BIRKOLO
Largest movements
- Tangible fixed assets -€18,399
down €18,399 (-2.8%), from €649,325 to €630,926
- Current investments +€11,000
up €11,000 (+3.7%), from €301,000 to €312,000
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€2,164
down €2,164, from €2,158 to -€6
- Other operating charges -€1,199
down €1,199 (-36.0%), from €3,328 to €2,129
- Gross operating margin -€406
down €406 (-3.0%), from €13,710 to €13,304
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 | €966,142 | €967,110 | +€967 | +0.1% |
| Fixed assets | 21/28 | €649,325 | €630,926 | -€18,399 | -2.8% |
| Tangible fixed assets | 22/27 | €649,325 | €630,926 | -€18,399 | -2.8% |
| Land and buildings | 22 | €649,325 | €630,926 | -€18,399 | -2.8% |
| Current assets | 29/58 | €316,817 | €336,184 | +€19,367 | +6.1% |
| Current investments | 50/53 | €301,000 | €312,000 | +€11,000 | +3.7% |
| Cash at bank and in hand | 54/58 | €15,817 | €24,184 | +€8,367 | +52.9% |
| Total equity and liabilities | 10/49 | €966,142 | €967,110 | +€967 | +0.1% |
| Equity | 10/15 | €961,614 | €961,448 | -€166 | 0.0% |
| Contributions | 10/11 | €937,782 | €937,782 | = | 0.0% |
| Capital | 10 | €937,782 | - | -€937,782 | |
| Issued capital | 100 | €937,782 | - | -€937,782 | |
| Outside capital | 11 | - | €937,782 | +€937,782 | |
| Other | 1109/19 | - | €937,782 | +€937,782 | |
| Reserves | 13 | €53,003 | €53,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,003 | €53,003 | = | 0.0% |
| Legal reserve | 130 | €53,003 | - | -€53,003 | |
| Reserves not available under the articles | 1311 | - | €53,003 | +€53,003 | |
| Profit (loss) carried forward | 14 | -€29,171 | -€29,338 | -€166 | -0.6% |
| Amounts payable | 17/49 | €4,528 | €5,662 | +€1,134 | +25.0% |
| Accrued charges and deferred income | 492/3 | €4,528 | €5,662 | +€1,134 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,399 | €18,399 | = | 0.0% |
| Other operating charges | 640/8 | €3,328 | €2,129 | -€1,199 | -36.0% |
| Non-recurring operating charges | 66A | €5,014 | - | -€5,014 | |
| Gross operating margin | 9900 | €13,710 | €13,304 | -€406 | -3.0% |
| Operating profit (loss) | 9901 | -€13,032 | -€7,224 | +€5,808 | +44.6% |
| Financial income | 75/76B | €7,194 | €7,173 | -€21 | -0.3% |
| Recurring financial income | 75 | €7,194 | €7,173 | -€21 | -0.3% |
| Financial charges | 65/66B | €44 | €122 | +€78 | +179.6% |
| Recurring financial charges | 65 | €44 | €122 | +€78 | +179.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,881 | -€172 | +€5,709 | +97.1% |
| Income taxes | 67/77 | €2,158 | -€6 | -€2,164 | |
| Profit (loss) for the period | 9904 | -€8,040 | -€166 | +€7,873 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,040 | -€166 | +€7,873 | +97.9% |
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 1 October 2026 via checked.be.