B&K EVENTS: 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 EVENTS
Largest movements
- Cash +€19,181
up €19,181 (+43.2%), from €44,440 to €63,621
mainly Net result for the year (+€27,158) and Depreciation (+€4,215)
- Receivables within one year +€5,295
up €5,295 (+45.7%), from €11,585 to €16,881
of which Other amounts receivable: +€3,669
- Tangible fixed assets -€4,215
down €4,215 (-23.8%), from €17,711 to €13,497
- Reserves +€27,158
up €27,158 (+59.7%), from €45,525 to €72,683
- Debts after one year -€5,297
down €5,297 (-43.4%), from €12,216 to €6,919
- Tax, wage and social debts -€1,503
down €1,503 (-36.6%), from €4,106 to €2,602
of which Remuneration and social security: -€2,620
- Gross operating margin -€21,166
down €21,166 (-34.0%), from €62,174 to €41,008
- Taxes -€3,571
down €3,571 (-30.1%), from €11,849 to €8,278
- Depreciation +€852
up €852 (+25.3%), from €3,363 to €4,215
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 | €74,454 | €94,330 | +€19,875 | +26.7% |
| Fixed assets | 21/28 | €17,711 | €13,497 | -€4,215 | -23.8% |
| Tangible fixed assets | 22/27 | €17,711 | €13,497 | -€4,215 | -23.8% |
| Furniture and vehicles | 24 | €17,711 | €13,497 | -€4,215 | -23.8% |
| Current assets | 29/58 | €56,743 | €80,833 | +€24,090 | +42.5% |
| Amounts receivable within one year | 40/41 | €11,585 | €16,881 | +€5,295 | +45.7% |
| Trade receivables | 40 | €10,300 | €11,927 | +€1,627 | +15.8% |
| Other amounts receivable | 41 | €1,285 | €4,954 | +€3,669 | +285% |
| Cash at bank and in hand | 54/58 | €44,440 | €63,621 | +€19,181 | +43.2% |
| Deferred charges and accrued income | 490/1 | €718 | €332 | -€386 | -53.8% |
| Total equity and liabilities | 10/49 | €74,454 | €94,330 | +€19,875 | +26.7% |
| Equity | 10/15 | €48,525 | €75,683 | +€27,158 | +56.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,525 | €72,683 | +€27,158 | +59.7% |
| Distributable reserves | 133 | €45,525 | €72,683 | +€27,158 | +59.7% |
| Amounts payable | 17/49 | €25,930 | €18,647 | -€7,283 | -28.1% |
| Amounts payable after more than one year | 17 | €12,216 | €6,919 | -€5,297 | -43.4% |
| Financial debts | 170/4 | €12,216 | €6,919 | -€5,297 | -43.4% |
| Amounts payable within one year | 42/48 | €13,714 | €11,728 | -€1,986 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €5,093 | €5,297 | +€203 | +4.0% |
| Trade debts | 44 | €2,144 | €1,458 | -€686 | -32.0% |
| Suppliers | 440/4 | €2,144 | €1,458 | -€686 | -32.0% |
| Taxes, remuneration and social security | 45 | €4,106 | €2,602 | -€1,503 | -36.6% |
| Taxes | 450/3 | €1,486 | €2,602 | +€1,117 | +75.2% |
| Remuneration and social security | 454/9 | €2,620 | €0 | -€2,620 | -100% |
| Other amounts payable | 47/48 | €2,371 | €2,371 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,363 | €4,215 | +€852 | +25.3% |
| Other operating charges | 640/8 | €631 | €585 | -€45 | -7.2% |
| Gross operating margin | 9900 | €62,174 | €41,008 | -€21,166 | -34.0% |
| Operating profit (loss) | 9901 | €58,181 | €36,208 | -€21,973 | -37.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €807 | €772 | -€35 | -4.3% |
| Recurring financial charges | 65 | €807 | €772 | -€35 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €57,373 | €35,436 | -€21,938 | -38.2% |
| Income taxes | 67/77 | €11,849 | €8,278 | -€3,571 | -30.1% |
| Profit (loss) for the period | 9904 | €45,525 | €27,158 | -€18,367 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,525 | €27,158 | -€18,367 | -40.3% |
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 24 October 2026 via checked.be.