B & K Home Concept: what changed
B & K Home Concept
Largest movements
- Stocks and contracts -€467,618
down €467,618 (-100%), from €467,618 to €0
- Receivables within one year +€133,844
up €133,844 (+6,272%), from €2,134 to €135,978
of which Other amounts receivable: +€135,978
- Cash +€11,473
up €11,473 (+8,261%), from €139 to €11,612
mainly Stocks and contracts (+€467,618)
- Other debts -€220,033
down €220,033 (-80.2%), from €274,276 to €54,243
- Profit (loss) carried forward -€97,247
down €97,247, from €0 to -€97,247
- Tax, wage and social debts -€4,944
down €4,944 (-100%), from €4,944 to €0
- Gross operating margin -€399,744
down €399,744, from €392,147 to -€7,597
- Taxes -€79,944
down €79,944 (-100%), from €79,944 to €0
- Financial charges -€22,582
down €22,582 (-80.2%), from €28,158 to €5,576
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,890 | €147,591 | -€322,300 | -68.6% |
| Current assets | 29/58 | €469,890 | €147,591 | -€322,300 | -68.6% |
| Stocks and contracts in progress | 3 | €467,618 | €0 | -€467,618 | -100% |
| Stocks | 30/36 | €467,618 | €0 | -€467,618 | -100% |
| Amounts receivable within one year | 40/41 | €2,134 | €135,978 | +€133,844 | +6,272% |
| Trade receivables | 40 | €2,134 | €0 | -€2,134 | -100% |
| Other amounts receivable | 41 | - | €135,978 | +€135,978 | |
| Cash at bank and in hand | 54/58 | €139 | €11,612 | +€11,473 | +8,261% |
| Total equity and liabilities | 10/49 | €469,890 | €147,591 | -€322,300 | -68.6% |
| Equity | 10/15 | €190,595 | €93,348 | -€97,247 | -51.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €185,595 | €185,595 | = | 0.0% |
| Distributable reserves | 133 | €185,595 | €185,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€97,247 | -€97,247 | |
| Amounts payable | 17/49 | €279,296 | €54,243 | -€225,053 | -80.6% |
| Amounts payable within one year | 42/48 | €279,296 | €54,243 | -€225,053 | -80.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €76 | €0 | -€76 | -100% |
| Suppliers | 440/4 | €76 | €0 | -€76 | -100% |
| Taxes, remuneration and social security | 45 | €4,944 | €0 | -€4,944 | -100% |
| Taxes | 450/3 | €4,944 | €0 | -€4,944 | -100% |
| Other amounts payable | 47/48 | €274,276 | €54,243 | -€220,033 | -80.2% |
| Non-recurring operating income | 76A | €397,681 | €0 | -€397,681 | -100% |
| Other operating charges | 640/8 | €101 | €3,728 | +€3,627 | +3,595% |
| Non-recurring operating charges | 66A | - | €80,346 | +€80,346 | |
| Gross operating margin | 9900 | €392,147 | -€7,597 | -€399,744 | |
| Operating profit (loss) | 9901 | €392,046 | -€91,671 | -€483,717 | |
| Financial charges | 65/66B | €28,158 | €5,576 | -€22,582 | -80.2% |
| Recurring financial charges | 65 | €28,158 | €5,576 | -€22,582 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €363,888 | -€97,247 | -€461,135 | |
| Income taxes | 67/77 | €79,944 | €0 | -€79,944 | -100% |
| Profit (loss) for the period | 9904 | €283,944 | -€97,247 | -€381,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €283,944 | -€97,247 | -€381,191 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.