B.K. TECH: what changed
Two fiscal 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. TECH
Largest movements
- Cash +€44,233
up €44,233 (+130.3%), from €33,942 to €78,175
- Receivables within one year -€28,453
down €28,453 (-26.7%), from €106,706 to €78,253
of which Trade receivables: -€32,106
- Tangible fixed assets +€23,560
up €23,560 (+34.1%), from €69,028 to €92,589
of which Plant, machinery and equipment: +€13,432
- Other debts +€46,821
up €46,821 (+73.9%), from €63,373 to €110,194
- Tax, wage and social debts +€21,018
up €21,018 (+55.7%), from €37,725 to €58,743
of which Taxes: +€17,082
- Reserves -€20,000
down €20,000 (-25.0%), from €80,013 to €60,013
of which Distributable reserves: -€20,000
- Trade debts -€9,425
down €9,425 (-56.4%), from €16,725 to €7,299
- Gross operating margin +€237,494
up €237,494 (+117.8%), from €201,689 to €439,183
- Staff costs +€121,215
up €121,215 (+150.8%), from €80,365 to €201,580
- Depreciation +€22,706
up €22,706 (+50.5%), from €44,983 to €67,690
- Taxes +€19,436
up €19,436 (+71.4%), from €27,231 to €46,667
- Other operating charges +€6,351
up €6,351 (+1285.0%), from €494 to €6,845
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,435 | €254,848 | +€38,413 | +17.7% |
| Fixed assets | 21/28 | €75,103 | €96,414 | +€21,310 | +28.4% |
| Intangible fixed assets | 21 | €5,875 | €3,625 | -€2,250 | -38.3% |
| Tangible fixed assets | 22/27 | €69,028 | €92,589 | +€23,560 | +34.1% |
| Plant, machinery and equipment | 23 | €1,878 | €15,311 | +€13,432 | +715.1% |
| Furniture and vehicles | 24 | €67,150 | €77,278 | +€10,128 | +15.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €141,331 | €158,434 | +€17,103 | +12.1% |
| Amounts receivable within one year | 40/41 | €106,706 | €78,253 | -€28,453 | -26.7% |
| Trade receivables | 40 | €104,043 | €71,937 | -€32,106 | -30.9% |
| Other amounts receivable | 41 | €2,663 | €6,316 | +€3,653 | +137.2% |
| Cash at bank and in hand | 54/58 | €33,942 | €78,175 | +€44,233 | +130.3% |
| Deferred charges and accrued income | 490/1 | €683 | €2,007 | +€1,323 | +193.6% |
| Total equity and liabilities | 10/49 | €216,435 | €254,848 | +€38,413 | +17.7% |
| Equity | 10/15 | €98,613 | €78,613 | -€20,000 | -20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,013 | €60,013 | -€20,000 | -25.0% |
| Non-distributable reserves | 130/1 | €297 | €297 | = | 0.0% |
| Reserves not available under the articles | 1311 | €297 | €297 | = | 0.0% |
| Distributable reserves | 133 | €79,716 | €59,716 | -€20,000 | -25.1% |
| Amounts payable | 17/49 | €117,822 | €176,235 | +€58,413 | +49.6% |
| Amounts payable within one year | 42/48 | €117,822 | €176,235 | +€58,413 | +49.6% |
| Trade debts | 44 | €16,725 | €7,299 | -€9,425 | -56.4% |
| Suppliers | 440/4 | €16,725 | €7,299 | -€9,425 | -56.4% |
| Taxes, remuneration and social security | 45 | €37,725 | €58,743 | +€21,018 | +55.7% |
| Taxes | 450/3 | €27,701 | €44,783 | +€17,082 | +61.7% |
| Remuneration and social security | 454/9 | €10,024 | €13,959 | +€3,935 | +39.3% |
| Other amounts payable | 47/48 | €63,373 | €110,194 | +€46,821 | +73.9% |
| Remuneration, social security and pensions | 62 | €80,365 | €201,580 | +€121,215 | +150.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,983 | €67,690 | +€22,706 | +50.5% |
| Other operating charges | 640/8 | €494 | €6,845 | +€6,351 | +1285.0% |
| Gross operating margin | 9900 | €201,689 | €439,183 | +€237,494 | +117.8% |
| Operating profit (loss) | 9901 | €75,847 | €163,069 | +€87,222 | +115.0% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1559.2% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1559.2% |
| Financial charges | 65/66B | €234 | €351 | +€117 | +50.1% |
| Recurring financial charges | 65 | €234 | €351 | +€117 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €75,616 | €162,763 | +€87,147 | +115.2% |
| Income taxes | 67/77 | €27,231 | €46,667 | +€19,436 | +71.4% |
| Profit (loss) for the period | 9904 | €48,385 | €116,096 | +€67,711 | +139.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,385 | €116,096 | +€67,711 | +139.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.