B&K Advies: 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.
B&K Advies
Largest movements
- Cash +€53,470
up €53,470 (+152%), from €35,102 to €88,572
mainly Other debts (+€274,151) and Net result for the year (+€86,482)
- Current investments -€30,000
down €30,000 (-11.7%), from €256,300 to €226,300
- Other debts +€274,151
up €274,151 (+2,505%), from €10,943 to €285,094
- Reserves -€248,518
down €248,518 (-84.9%), from €292,651 to €44,133
- Financial income +€1,797
up €1,797 (+22.3%), from €8,068 to €9,865
of which Financial income: +€2,687
- Financial charges -€1,559
down €1,559 (-92.5%), from €1,686 to €127
of which Financial charges: -€1,409
- Gross operating margin -€1,455
down €1,455 (-1.4%), from €107,204 to €105,749
- Taxes -€1,342
down €1,342 (-5.0%), from €27,108 to €25,766
- Depreciation +€1,248
up €1,248 (+213%), from €585 to €1,833
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.
Derived cash bridge
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 | €316,000 | €337,652 | +€21,652 | +6.9% |
| Fixed assets | 21/28 | €5,365 | €3,532 | -€1,833 | -34.2% |
| Tangible fixed assets | 22/27 | €5,365 | €3,532 | -€1,833 | -34.2% |
| Furniture and vehicles | 24 | €5,365 | €3,532 | -€1,833 | -34.2% |
| Current assets | 29/58 | €310,635 | €334,120 | +€23,485 | +7.6% |
| Amounts receivable within one year | 40/41 | €19,233 | €19,248 | +€15 | +0.1% |
| Trade receivables | 40 | €19,233 | €18,397 | -€836 | -4.3% |
| Other amounts receivable | 41 | - | €851 | +€851 | |
| Current investments | 50/53 | €256,300 | €226,300 | -€30,000 | -11.7% |
| Cash at bank and in hand | 54/58 | €35,102 | €88,572 | +€53,470 | +152% |
| Total equity and liabilities | 10/49 | €316,000 | €337,652 | +€21,652 | +6.9% |
| Equity | 10/15 | €295,151 | €46,633 | -€248,518 | -84.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €292,651 | €44,133 | -€248,518 | -84.9% |
| Distributable reserves | 133 | €292,651 | €44,133 | -€248,518 | -84.9% |
| Amounts payable | 17/49 | €20,849 | €291,019 | +€270,170 | +1,296% |
| Amounts payable within one year | 42/48 | €20,849 | €291,019 | +€270,170 | +1,296% |
| Trade debts | 44 | €2,836 | €1,326 | -€1,510 | -53.2% |
| Suppliers | 440/4 | €2,836 | €1,326 | -€1,510 | -53.2% |
| Taxes, remuneration and social security | 45 | €7,070 | €4,599 | -€2,471 | -35.0% |
| Taxes | 450/3 | €5,070 | €2,599 | -€2,471 | -48.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €10,943 | €285,094 | +€274,151 | +2,505% |
| Non-recurring operating income | 76A | €6,265 | €0 | -€6,265 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €1,833 | +€1,248 | +213% |
| Other operating charges | 640/8 | €1,052 | €1,406 | +€354 | +33.7% |
| Gross operating margin | 9900 | €107,204 | €105,749 | -€1,455 | -1.4% |
| Operating profit (loss) | 9901 | €105,567 | €102,510 | -€3,057 | -2.9% |
| Financial income | 75/76B | €8,068 | €9,865 | +€1,797 | +22.3% |
| Recurring financial income | 75 | €7,028 | €9,715 | +€2,687 | +38.2% |
| Non-recurring financial income | 76B | €1,040 | €150 | -€890 | -85.6% |
| Financial charges | 65/66B | €1,686 | €127 | -€1,559 | -92.5% |
| Recurring financial charges | 65 | €1,536 | €127 | -€1,409 | -91.7% |
| Non-recurring financial charges | 66B | €150 | €0 | -€150 | -100% |
| Profit (loss) for the period before taxes | 9903 | €111,949 | €112,248 | +€299 | +0.3% |
| Income taxes | 67/77 | €27,108 | €25,766 | -€1,342 | -5.0% |
| Profit (loss) for the period | 9904 | €84,841 | €86,482 | +€1,641 | +1.9% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €84,841 | €86,482 | +€1,641 | +1.9% |
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 29 October 2026 via checked.be.