B.K.C.: 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.C.
Largest movements
- Receivables within one year -€84
down €84 (-7.0%), from €1,197 to €1,113
- Cash -€68
down €68 (-16.9%), from €400 to €333
mainly Net result for the year (-€152)
- Profit (loss) carried forward -€152
down €152 (-0.4%), from -€42,340 to -€42,492
- Purchases and services +€3,789
up €3,789 (+65.8%), from €5,762 to €9,551
- Gross operating margin +€615
up €615, from -€265 to €350
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,597 | €1,445 | -€152 | -9.5% |
| Current assets | 29/58 | €1,597 | €1,445 | -€152 | -9.5% |
| Amounts receivable within one year | 40/41 | €1,197 | €1,113 | -€84 | -7.0% |
| Other amounts receivable | 41 | €1,197 | €1,113 | -€84 | -7.0% |
| Cash at bank and in hand | 54/58 | €400 | €333 | -€68 | -16.9% |
| Total equity and liabilities | 10/49 | €1,597 | €1,445 | -€152 | -9.5% |
| Equity | 10/15 | -€8,255 | -€8,406 | -€152 | -1.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,340 | -€42,492 | -€152 | -0.4% |
| Amounts payable | 17/49 | €9,852 | €9,852 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,852 | €9,852 | = | 0.0% |
| Trade debts | 44 | €175 | €175 | = | 0.0% |
| Suppliers | 440/4 | €175 | €175 | = | 0.0% |
| Other amounts payable | 47/48 | €9,677 | €9,677 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,762 | €9,551 | +€3,789 | +65.8% |
| Other operating charges | 640/8 | €459 | €460 | +€1 | +0.2% |
| Gross operating margin | 9900 | -€265 | €350 | +€615 | |
| Operating profit (loss) | 9901 | -€724 | -€110 | +€614 | +84.9% |
| Financial charges | 65/66B | €45 | €42 | -€3 | -7.0% |
| Recurring financial charges | 65 | €45 | €42 | -€3 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€769 | -€152 | +€617 | +80.3% |
| Profit (loss) for the period | 9904 | -€769 | -€152 | +€617 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€769 | -€152 | +€617 | +80.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.