B&K PARTNERS: 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 PARTNERS
Largest movements
- Receivables within one year +€23,492
up €23,492 (+20.6%), from €113,879 to €137,371
of which Trade receivables: +€18,421
- Financial fixed assets -€22,083
down €22,083 (-87.9%), from €25,120 to €3,037
- Tangible fixed assets -€14,278
down €14,278 (-5.7%), from €251,840 to €237,562
of which Land and buildings: -€7,446
- Cash -€7,506
down €7,506 (-8.4%), from €89,852 to €82,346
mainly Trade debts (-€127,304) and Other debts (-€56,326)
- Tax, wage and social debts +€166,927
up €166,927 (+608%), from €27,434 to €194,361
of which Remuneration and social security: +€92,215
- Trade debts -€127,304
down €127,304 (-68.4%), from €186,224 to €58,920
- Other debts -€56,326
down €56,326 (-28.7%), from €196,038 to €139,711
- Profit (loss) carried forward +€26,030
up €26,030 (+10.1%), from -€258,067 to -€232,037
- Debts after one year -€20,152
down €20,152 (-9.0%), from €223,078 to €202,926
- Gross operating margin +€66,937
up €66,937 (+22.0%), from €304,084 to €371,022
- Financial charges +€25,959
up €25,959 (+80.7%), from €32,180 to €58,139
of which Non-recurring financial charges: +€21,965
- Staff costs +€13,094
up €13,094 (+5.1%), from €257,485 to €270,579
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 | €494,990 | €476,010 | -€18,980 | -3.8% |
| Fixed assets | 21/28 | €276,960 | €240,600 | -€36,361 | -13.1% |
| Tangible fixed assets | 22/27 | €251,840 | €237,562 | -€14,278 | -5.7% |
| Land and buildings | 22 | €236,099 | €228,653 | -€7,446 | -3.2% |
| Plant, machinery and equipment | 23 | €12,704 | €7,269 | -€5,435 | -42.8% |
| Furniture and vehicles | 24 | €3,037 | €1,640 | -€1,397 | -46.0% |
| Financial fixed assets | 28 | €25,120 | €3,037 | -€22,083 | -87.9% |
| Current assets | 29/58 | €218,030 | €235,411 | +€17,381 | +8.0% |
| Stocks and contracts in progress | 3 | €11,425 | €15,694 | +€4,268 | +37.4% |
| Stocks | 30/36 | €11,425 | €15,694 | +€4,268 | +37.4% |
| Amounts receivable within one year | 40/41 | €113,879 | €137,371 | +€23,492 | +20.6% |
| Trade receivables | 40 | €113,879 | €132,300 | +€18,421 | +16.2% |
| Other amounts receivable | 41 | - | €5,071 | +€5,071 | |
| Current investments | 50/53 | €290 | - | -€290 | |
| Cash at bank and in hand | 54/58 | €89,852 | €82,346 | -€7,506 | -8.4% |
| Deferred charges and accrued income | 490/1 | €2,584 | - | -€2,584 | |
| Total equity and liabilities | 10/49 | €494,990 | €476,010 | -€18,980 | -3.8% |
| Equity | 10/15 | -€169,404 | -€143,374 | +€26,030 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,062 | €70,062 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,062 | €70,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258,067 | -€232,037 | +€26,030 | +10.1% |
| Amounts payable | 17/49 | €664,394 | €619,385 | -€45,010 | -6.8% |
| Amounts payable after more than one year | 17 | €223,078 | €202,926 | -€20,152 | -9.0% |
| Financial debts | 170/4 | €223,078 | €202,926 | -€20,152 | -9.0% |
| Amounts payable within one year | 42/48 | €441,317 | €416,370 | -€24,947 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €27,054 | €18,027 | -€9,027 | -33.4% |
| Financial debts | 43 | €3,357 | - | -€3,357 | |
| Credit institutions | 430/8 | €3,357 | - | -€3,357 | |
| Trade debts | 44 | €186,224 | €58,920 | -€127,304 | -68.4% |
| Suppliers | 440/4 | €186,224 | €58,920 | -€127,304 | -68.4% |
| Advances received on contracts in progress | 46 | €1,210 | €5,351 | +€4,141 | +342% |
| Taxes, remuneration and social security | 45 | €27,434 | €194,361 | +€166,927 | +608% |
| Taxes | 450/3 | €27,434 | €102,146 | +€74,712 | +272% |
| Remuneration and social security | 454/9 | - | €92,215 | +€92,215 | |
| Other amounts payable | 47/48 | €196,038 | €139,711 | -€56,326 | -28.7% |
| Accrued charges and deferred income | 492/3 | - | €89 | +€89 | |
| Remuneration, social security and pensions | 62 | €257,485 | €270,579 | +€13,094 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,937 | €14,278 | +€341 | +2.4% |
| Other operating charges | 640/8 | €5,147 | €2,632 | -€2,515 | -48.9% |
| Gross operating margin | 9900 | €304,084 | €371,022 | +€66,937 | +22.0% |
| Operating profit (loss) | 9901 | €27,516 | €83,533 | +€56,017 | +204% |
| Financial income | 75/76B | €93 | €883 | +€790 | +849% |
| Recurring financial income | 75 | €93 | €883 | +€790 | +849% |
| Financial charges | 65/66B | €32,180 | €58,139 | +€25,959 | +80.7% |
| Recurring financial charges | 65 | €32,180 | €36,174 | +€3,994 | +12.4% |
| Non-recurring financial charges | 66B | - | €21,965 | +€21,965 | |
| Profit (loss) for the period before taxes | 9903 | -€4,570 | €26,278 | +€30,848 | |
| Income taxes | 67/77 | €14 | €248 | +€235 | +1,728% |
| Profit (loss) for the period | 9904 | -€4,584 | €26,030 | +€30,613 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,584 | €26,030 | +€30,613 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.