B&K CONCEPT: 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.
What changed
B&K CONCEPT
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€556
2024 · -€966+€410
Equity
-€5,067
2024 · -€4,510-€556
Cash
-
not filed
Balance sheet total
-
2024 · €556-€556
Largest movements
Assets
- Tangible fixed assets -€556
no longer reported in 2025 (was €556)
Equity and liabilities
- Profit (loss) carried forward -€556
down €556 (-7.4%), from -€7,510 to -€8,067
Income statement
- Depreciation -€410
down €410 (-42.4%), from €966 to €556
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.
Result 2024
-€966
Depreciation
+€410
Result 2025
-€556
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556 | - | -€556 | |
| Fixed assets | 21/28 | €556 | - | -€556 | |
| Tangible fixed assets | 22/27 | €556 | - | -€556 | |
| Furniture and vehicles | 24 | €556 | - | -€556 | |
| Total equity and liabilities | 10/49 | €556 | - | -€556 | |
| Equity | 10/15 | -€4,510 | -€5,067 | -€556 | -12.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,510 | -€8,067 | -€556 | -7.4% |
| Amounts payable | 17/49 | €5,067 | €5,067 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,067 | €5,067 | = | 0.0% |
| Other amounts payable | 47/48 | €5,067 | €5,067 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €556 | -€410 | -42.4% |
| Operating profit (loss) | 9901 | -€966 | -€556 | +€410 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | -€966 | -€556 | +€410 | +42.4% |
| Profit (loss) for the period | 9904 | -€966 | -€556 | +€410 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€966 | -€556 | +€410 | +42.4% |
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 3 October 2026 via checked.be.