B.K.S. CENTER: 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.S. CENTER
Largest movements
- Receivables within one year +€14,129
up €14,129 (+60.8%), from €23,255 to €37,383
of which Trade receivables: +€9,001
- Stocks and contracts +€7,422
up €7,422 (+130%), from €5,698 to €13,120
- Tangible fixed assets -€3,285
down €3,285 (-35.4%), from €9,287 to €6,003
- Deferred charges and accrued income +€1,483
up €1,483 (+154%), from €960 to €2,442
- Advances received +€10,785
new in 2025: €10,785
- Trade debts +€6,882
up €6,882 (+132%), from €5,212 to €12,095
- Other debts +€5,690
up €5,690 (+21.5%), from €26,520 to €32,210
- Profit (loss) carried forward -€1,938
down €1,938 (-86.8%), from -€2,232 to -€4,170
- Accrued charges and deferred income -€1,800
no longer reported in 2025 (was €1,800)
- Gross operating margin -€20,206
down €20,206 (-26.7%), from €75,664 to €55,458
- Staff costs -€6,852
down €6,852 (-12.8%), from €53,418 to €46,566
- Depreciation -€6,158
down €6,158 (-47.8%), from €12,871 to €6,713
- Financial charges -€3,177
down €3,177 (-58.9%), from €5,395 to €2,218
- Other operating charges -€2,188
down €2,188 (-57.8%), from €3,787 to €1,599
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 | €45,737 | €65,359 | +€19,622 | +42.9% |
| Fixed assets | 21/28 | €9,387 | €6,102 | -€3,285 | -35.0% |
| Tangible fixed assets | 22/27 | €9,287 | €6,003 | -€3,285 | -35.4% |
| Furniture and vehicles | 24 | €9,287 | €6,003 | -€3,285 | -35.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €36,350 | €59,256 | +€22,906 | +63.0% |
| Stocks and contracts in progress | 3 | €5,698 | €13,120 | +€7,422 | +130% |
| Stocks | 30/36 | €5,698 | €13,120 | +€7,422 | +130% |
| Amounts receivable within one year | 40/41 | €23,255 | €37,383 | +€14,129 | +60.8% |
| Trade receivables | 40 | €19,495 | €28,496 | +€9,001 | +46.2% |
| Other amounts receivable | 41 | €3,759 | €8,887 | +€5,128 | +136% |
| Cash at bank and in hand | 54/58 | €6,437 | €6,311 | -€127 | -2.0% |
| Deferred charges and accrued income | 490/1 | €960 | €2,442 | +€1,483 | +154% |
| Total equity and liabilities | 10/49 | €45,737 | €65,359 | +€19,622 | +42.9% |
| Equity | 10/15 | €10,168 | €8,230 | -€1,938 | -19.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,232 | -€4,170 | -€1,938 | -86.8% |
| Amounts payable | 17/49 | €35,569 | €57,128 | +€21,560 | +60.6% |
| Amounts payable within one year | 42/48 | €33,769 | €57,128 | +€23,360 | +69.2% |
| Trade debts | 44 | €5,212 | €12,095 | +€6,882 | +132% |
| Suppliers | 440/4 | €5,212 | €12,095 | +€6,882 | +132% |
| Advances received on contracts in progress | 46 | - | €10,785 | +€10,785 | |
| Taxes, remuneration and social security | 45 | €2,036 | €2,038 | +€2 | +0.1% |
| Taxes | 450/3 | €785 | €2,038 | +€1,254 | +160% |
| Remuneration and social security | 454/9 | €1,251 | - | -€1,251 | |
| Other amounts payable | 47/48 | €26,520 | €32,210 | +€5,690 | +21.5% |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Non-recurring operating income | 76A | €8,008 | €1,082 | -€6,926 | -86.5% |
| Remuneration, social security and pensions | 62 | €53,418 | €46,566 | -€6,852 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,871 | €6,713 | -€6,158 | -47.8% |
| Other operating charges | 640/8 | €3,787 | €1,599 | -€2,188 | -57.8% |
| Non-recurring operating charges | 66A | €95 | €320 | +€225 | +235% |
| Gross operating margin | 9900 | €75,664 | €55,458 | -€20,206 | -26.7% |
| Operating profit (loss) | 9901 | €5,493 | €259 | -€5,233 | -95.3% |
| Financial income | 75/76B | €240 | €21 | -€219 | -91.4% |
| Recurring financial income | 75 | €240 | €21 | -€219 | -91.4% |
| Financial charges | 65/66B | €5,395 | €2,218 | -€3,177 | -58.9% |
| Recurring financial charges | 65 | €5,395 | €2,218 | -€3,177 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €337 | -€1,938 | -€2,275 | |
| Income taxes | 67/77 | €327 | - | -€327 | |
| Profit (loss) for the period | 9904 | €11 | -€1,938 | -€1,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €11 | -€1,938 | -€1,949 |
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 29 October 2026 via checked.be.