B.K. Services: 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. Services
Largest movements
- Cash -€34,697
down €34,697 (-92.6%), from €37,466 to €2,769
mainly Other debts (-€38,001) and Receivables within one year (-€27,517)
- Receivables within one year +€27,517
up €27,517 (+13.6%), from €202,807 to €230,324
of which Trade receivables: +€27,536
- Deferred charges and accrued income +€26,936
up €26,936 (+198.5%), from €13,566 to €40,502
- Tangible fixed assets -€21,821
down €21,821 (-7.6%), from €287,225 to €265,405
of which Land and buildings: -€19,025
- Other debts -€38,001
down €38,001 (-35.7%), from €106,421 to €68,420
- Trade debts +€37,004
up €37,004 (+104.7%), from €35,328 to €72,333
- Debts after one year -€26,083
down €26,083 (-11.1%), from €234,012 to €207,929
- Short-term financial debts +€16,924
new in 2025: €16,924
- Profit (loss) carried forward +€10,408
up €10,408 (+33.9%), from -€30,696 to -€20,288
- Gross operating margin -€98,929
down €98,929 (-11.5%), from €859,683 to €760,754
- Staff costs -€40,498
down €40,498 (-5.5%), from €732,525 to €692,027
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.
Cash bridge derived
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 | €543,969 | €541,904 | -€2,065 | -0.4% |
| Fixed assets | 21/28 | €290,129 | €268,309 | -€21,821 | -7.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €287,225 | €265,405 | -€21,821 | -7.6% |
| Land and buildings | 22 | €271,580 | €252,555 | -€19,025 | -7.0% |
| Plant, machinery and equipment | 23 | €2,088 | €1,347 | -€741 | -35.5% |
| Furniture and vehicles | 24 | €0 | €2,979 | +€2,979 | |
| Leasing and similar rights | 25 | €13,558 | €8,524 | -€5,034 | -37.1% |
| Financial fixed assets | 28 | €2,904 | €2,904 | = | 0.0% |
| Current assets | 29/58 | €253,839 | €273,595 | +€19,756 | +7.8% |
| Amounts receivable within one year | 40/41 | €202,807 | €230,324 | +€27,517 | +13.6% |
| Trade receivables | 40 | €199,291 | €226,827 | +€27,536 | +13.8% |
| Other amounts receivable | 41 | €3,516 | €3,498 | -€19 | -0.5% |
| Cash at bank and in hand | 54/58 | €37,466 | €2,769 | -€34,697 | -92.6% |
| Deferred charges and accrued income | 490/1 | €13,566 | €40,502 | +€26,936 | +198.5% |
| Total equity and liabilities | 10/49 | €543,969 | €541,904 | -€2,065 | -0.4% |
| Equity | 10/15 | €112,504 | €122,912 | +€10,408 | +9.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €81,200 | €81,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,696 | -€20,288 | +€10,408 | +33.9% |
| Amounts payable | 17/49 | €431,465 | €418,992 | -€12,473 | -2.9% |
| Amounts payable after more than one year | 17 | €234,012 | €207,929 | -€26,083 | -11.1% |
| Financial debts | 170/4 | €234,012 | €207,929 | -€26,083 | -11.1% |
| Amounts payable within one year | 42/48 | €196,831 | €210,542 | +€13,711 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €26,504 | €26,083 | -€421 | -1.6% |
| Financial debts | 43 | - | €16,924 | +€16,924 | |
| Credit institutions | 430/8 | - | €16,924 | +€16,924 | |
| Trade debts | 44 | €35,328 | €72,333 | +€37,004 | +104.7% |
| Suppliers | 440/4 | €35,328 | €72,333 | +€37,004 | +104.7% |
| Taxes, remuneration and social security | 45 | €28,578 | €26,782 | -€1,796 | -6.3% |
| Taxes | 450/3 | €4,307 | €9,706 | +€5,400 | +125.4% |
| Remuneration and social security | 454/9 | €24,271 | €17,076 | -€7,196 | -29.6% |
| Other amounts payable | 47/48 | €106,421 | €68,420 | -€38,001 | -35.7% |
| Accrued charges and deferred income | 492/3 | €621 | €521 | -€101 | -16.2% |
| Remuneration, social security and pensions | 62 | €732,525 | €692,027 | -€40,498 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,291 | €25,755 | -€3,535 | -12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,329 | +€5,329 | |
| Other operating charges | 640/8 | €5,817 | €6,319 | +€502 | +8.6% |
| Gross operating margin | 9900 | €859,683 | €760,754 | -€98,929 | -11.5% |
| Operating profit (loss) | 9901 | €92,050 | €31,323 | -€60,727 | -66.0% |
| Financial income | 75/76B | €116 | €191 | +€76 | +65.5% |
| Recurring financial income | 75 | €116 | €191 | +€76 | +65.5% |
| Financial charges | 65/66B | €8,410 | €12,337 | +€3,927 | +46.7% |
| Recurring financial charges | 65 | €8,410 | €12,337 | +€3,927 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €83,755 | €19,178 | -€64,578 | -77.1% |
| Income taxes | 67/77 | €2,672 | €8,769 | +€6,097 | +228.2% |
| Profit (loss) for the period | 9904 | €81,083 | €10,408 | -€70,675 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,083 | €10,408 | -€70,675 | -87.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.