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
- Cash +€22,572
up €22,572 (+62.5%), from €36,095 to €58,667
mainly Other debts (+€50,000) and Net result for the year (+€44,183)
- Receivables within one year +€10,223
up €10,223 (+37.2%), from €27,466 to €37,689
of which Other amounts receivable: +€5,314
- Tangible fixed assets +€1,924
up €1,924 (+18.1%), from €10,615 to €12,539
- Other debts +€50,000
up €50,000, from €0 to €50,000
- Reserves -€14,641
down €14,641 (-26.6%), from €55,099 to €40,458
- Gross operating margin +€31,206
up €31,206 (+89.6%), from €34,811 to €66,017
- Taxes +€6,924
up €6,924 (+94.9%), from €7,295 to €14,220
- Other operating charges +€4,266
up €4,266 (+773.2%), from €552 to €4,818
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 | €75,828 | €110,519 | +€34,691 | +45.7% |
| Fixed assets | 21/28 | €10,615 | €12,539 | +€1,924 | +18.1% |
| Tangible fixed assets | 22/27 | €10,615 | €12,539 | +€1,924 | +18.1% |
| Furniture and vehicles | 24 | €10,615 | €12,539 | +€1,924 | +18.1% |
| Current assets | 29/58 | €65,213 | €97,980 | +€32,767 | +50.2% |
| Amounts receivable within one year | 40/41 | €27,466 | €37,689 | +€10,223 | +37.2% |
| Trade receivables | 40 | €9,719 | €14,629 | +€4,910 | +50.5% |
| Other amounts receivable | 41 | €17,747 | €23,060 | +€5,314 | +29.9% |
| Cash at bank and in hand | 54/58 | €36,095 | €58,667 | +€22,572 | +62.5% |
| Deferred charges and accrued income | 490/1 | €1,652 | €1,623 | -€28 | -1.7% |
| Total equity and liabilities | 10/49 | €75,828 | €110,519 | +€34,691 | +45.7% |
| Equity | 10/15 | €58,099 | €43,458 | -€14,641 | -25.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,099 | €40,458 | -€14,641 | -26.6% |
| Distributable reserves | 133 | €55,099 | €40,458 | -€14,641 | -26.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,729 | €67,061 | +€49,332 | +278.2% |
| Amounts payable within one year | 42/48 | €17,729 | €67,061 | +€49,332 | +278.2% |
| Trade debts | 44 | €1,266 | €849 | -€417 | -33.0% |
| Suppliers | 440/4 | €1,266 | €849 | -€417 | -33.0% |
| Taxes, remuneration and social security | 45 | €16,463 | €16,213 | -€251 | -1.5% |
| Taxes | 450/3 | €16,463 | €16,213 | -€251 | -1.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,445 | €3,479 | +€34 | +1.0% |
| Other operating charges | 640/8 | €552 | €4,818 | +€4,266 | +773.2% |
| Gross operating margin | 9900 | €34,811 | €66,017 | +€31,206 | +89.6% |
| Operating profit (loss) | 9901 | €30,814 | €57,720 | +€26,906 | +87.3% |
| Financial income | 75/76B | €968 | €911 | -€57 | -5.9% |
| Recurring financial income | 75 | €968 | €911 | -€57 | -5.9% |
| Financial charges | 65/66B | €254 | €229 | -€25 | -9.8% |
| Recurring financial charges | 65 | €254 | €229 | -€25 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €31,529 | €58,402 | +€26,874 | +85.2% |
| Income taxes | 67/77 | €7,295 | €14,220 | +€6,924 | +94.9% |
| Profit (loss) for the period | 9904 | €24,233 | €44,183 | +€19,950 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,233 | €44,183 | +€19,950 | +82.3% |
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 4 October 2026 via checked.be.