B.K.: 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.
B.K.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€2,695
up €2,695 (+20.9%), from €12,906 to €15,601
- Profit (loss) carried forward -€2,649
down €2,649 (-15.0%), from €17,619 to €14,969
- Gross operating margin -€3,212
down €3,212, from €1,899 to -€1,314
- Other operating charges +€235
up €235 (+24.5%), from €959 to €1,194
- Financial charges -€40
down €40 (-42.7%), from €94 to €54
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,126 | €51,021 | -€104 | -0.2% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Intangible fixed assets | 21 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €1,126 | €1,021 | -€104 | -9.3% |
| Amounts receivable within one year | 40/41 | €617 | €983 | +€366 | +59.3% |
| Other amounts receivable | 41 | €617 | €983 | +€366 | +59.3% |
| Cash at bank and in hand | 54/58 | €509 | €39 | -€470 | -92.4% |
| Total equity and liabilities | 10/49 | €51,126 | €51,021 | -€104 | -0.2% |
| Equity | 10/15 | €38,070 | €35,421 | -€2,649 | -7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,619 | €14,969 | -€2,649 | -15.0% |
| Amounts payable | 17/49 | €13,056 | €15,601 | +€2,545 | +19.5% |
| Amounts payable within one year | 42/48 | €13,056 | €15,601 | +€2,545 | +19.5% |
| Trade debts | 44 | €150 | - | -€150 | |
| Suppliers | 440/4 | €150 | - | -€150 | |
| Other amounts payable | 47/48 | €12,906 | €15,601 | +€2,695 | +20.9% |
| Other operating charges | 640/8 | €959 | €1,194 | +€235 | +24.5% |
| Gross operating margin | 9900 | €1,899 | -€1,314 | -€3,212 | |
| Operating profit (loss) | 9901 | €939 | -€2,508 | -€3,447 | |
| Financial charges | 65/66B | €94 | €54 | -€40 | -42.7% |
| Recurring financial charges | 65 | €94 | €54 | -€40 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €845 | -€2,562 | -€3,407 | |
| Profit (loss) for the period | 9904 | €845 | -€2,562 | -€3,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €845 | -€2,562 | -€3,407 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.