B.K.S. Construction: 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. Construction
Largest movements
- Cash +€65,550
up €65,550 (+187%), from €35,112 to €100,662
mainly Trade debts (+€33,985) and Receivables within one year (+€14,738)
- Receivables within one year -€14,738
down €14,738 (-42.0%), from €35,050 to €20,312
of which Trade receivables: -€13,973
- Deferred charges and accrued income +€10,010
up €10,010 (+77.1%), from €12,981 to €22,991
- Tangible fixed assets -€3,458
down €3,458 (-38.1%), from €9,082 to €5,624
- Trade debts +€33,985
up €33,985 (+146%), from €23,226 to €57,211
- Tax, wage and social debts +€12,667
up €12,667 (+86.9%), from €14,574 to €27,241
of which Remuneration and social security: +€11,785
- Other debts +€5,000
up €5,000 (+5,126%), from €98 to €5,098
- Profit (loss) carried forward +€3,826
up €3,826 (+12.5%), from €30,687 to €34,513
- Current portion of long-term debt +€3,447
up €3,447 (+251%), from €1,376 to €4,823
- Gross operating margin +€43,310
up €43,310 (+30.3%), from €142,725 to €186,035
- Staff costs +€39,010
up €39,010 (+29.8%), from €130,813 to €169,823
- Purchases and services -€3,512
down €3,512 (-0.8%), from €456,271 to €452,760
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 | €92,318 | €149,681 | +€57,364 | +62.1% |
| Fixed assets | 21/28 | €9,175 | €5,717 | -€3,458 | -37.7% |
| Tangible fixed assets | 22/27 | €9,082 | €5,624 | -€3,458 | -38.1% |
| Plant, machinery and equipment | 23 | €1,012 | €458 | -€554 | -54.8% |
| Furniture and vehicles | 24 | €4,789 | €3,199 | -€1,589 | -33.2% |
| Leasing and similar rights | 25 | €3,281 | €1,966 | -€1,314 | -40.1% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €83,143 | €143,965 | +€60,822 | +73.2% |
| Amounts receivable within one year | 40/41 | €35,050 | €20,312 | -€14,738 | -42.0% |
| Trade receivables | 40 | €14,427 | €454 | -€13,973 | -96.9% |
| Other amounts receivable | 41 | €20,623 | €19,858 | -€765 | -3.7% |
| Cash at bank and in hand | 54/58 | €35,112 | €100,662 | +€65,550 | +187% |
| Deferred charges and accrued income | 490/1 | €12,981 | €22,991 | +€10,010 | +77.1% |
| Total equity and liabilities | 10/49 | €92,318 | €149,681 | +€57,364 | +62.1% |
| Equity | 10/15 | €50,043 | €53,869 | +€3,826 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,156 | €13,156 | = | 0.0% |
| Distributable reserves | 133 | €13,156 | €13,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,687 | €34,513 | +€3,826 | +12.5% |
| Amounts payable | 17/49 | €42,275 | €95,812 | +€53,537 | +127% |
| Amounts payable after more than one year | 17 | €2,188 | €957 | -€1,232 | -56.3% |
| Financial debts | 170/4 | €2,188 | €957 | -€1,232 | -56.3% |
| Amounts payable within one year | 42/48 | €39,273 | €94,372 | +€55,099 | +140% |
| Current portion of amounts payable after more than one year | 42 | €1,376 | €4,823 | +€3,447 | +251% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €23,226 | €57,211 | +€33,985 | +146% |
| Suppliers | 440/4 | €23,226 | €57,211 | +€33,985 | +146% |
| Taxes, remuneration and social security | 45 | €14,574 | €27,241 | +€12,667 | +86.9% |
| Taxes | 450/3 | €6,000 | €6,882 | +€882 | +14.7% |
| Remuneration and social security | 454/9 | €8,574 | €20,359 | +€11,785 | +137% |
| Other amounts payable | 47/48 | €98 | €5,098 | +€5,000 | +5,126% |
| Accrued charges and deferred income | 492/3 | €813 | €483 | -€330 | -40.6% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €456,271 | €452,760 | -€3,512 | -0.8% |
| Remuneration, social security and pensions | 62 | €130,813 | €169,823 | +€39,010 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,408 | €3,458 | +€50 | +1.5% |
| Other operating charges | 640/8 | €2,268 | €2,037 | -€232 | -10.2% |
| Gross operating margin | 9900 | €142,725 | €186,035 | +€43,310 | +30.3% |
| Operating profit (loss) | 9901 | €6,235 | €10,717 | +€4,482 | +71.9% |
| Financial income | 75/76B | €6 | €14 | +€9 | +149% |
| Recurring financial income | 75 | €6 | €14 | +€9 | +149% |
| Financial charges | 65/66B | €677 | €758 | +€81 | +12.0% |
| Recurring financial charges | 65 | €677 | €758 | +€81 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €5,564 | €9,973 | +€4,409 | +79.3% |
| Income taxes | 67/77 | €333 | €264 | -€68 | -20.6% |
| Profit (loss) for the period | 9904 | €5,231 | €9,709 | +€4,478 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,231 | €9,709 | +€4,478 | +85.6% |
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 15 October 2026 via checked.be.