B&K TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€81,854
up €81,854 (+493.9%), from €16,573 to €98,427
of which Leasing and similar rights: +€90,740
- Receivables within one year +€29,187
up €29,187 (+62.0%), from €47,082 to €76,269
of which Other amounts receivable: +€26,021
- Deferred charges and accrued income +€8,047
up €8,047 (+691.2%), from €1,164 to €9,212
- Cash -€3,515
down €3,515 (-6.1%), from €57,409 to €53,894
mainly Investment in fixed assets (net) (-€112,587) and Receivables within one year (-€29,187)
- Debts after one year +€51,689
up €51,689 (+940.4%), from €5,497 to €57,185
- Reserves +€35,000
up €35,000 (+70.0%), from €50,000 to €85,000
- Current portion of long-term debt +€16,256
up €16,256 (+296.2%), from €5,487 to €21,743
- Profit (loss) carried forward +€8,539
up €8,539 (+19.9%), from €42,903 to €51,442
- Tax, wage and social debts +€3,677
up €3,677 (+44.9%), from €8,189 to €11,866
- Gross operating margin +€45,406
up €45,406 (+76.9%), from €59,044 to €104,450
- Depreciation +€12,685
up €12,685 (+70.3%), from €18,049 to €30,734
- Taxes +€3,874
up €3,874 (+37.5%), from €10,337 to €14,211
- Financial charges +€2,648
up €2,648 (+360.5%), from €735 to €3,382
- Other operating charges +€2,149
up €2,149 (+20.6%), from €10,435 to €12,584
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 | €122,363 | €237,937 | +€115,574 | +94.5% |
| Fixed assets | 21/28 | €16,708 | €98,562 | +€81,854 | +489.9% |
| Tangible fixed assets | 22/27 | €16,573 | €98,427 | +€81,854 | +493.9% |
| Furniture and vehicles | 24 | €16,573 | €7,687 | -€8,886 | -53.6% |
| Leasing and similar rights | 25 | - | €90,740 | +€90,740 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €105,656 | €139,375 | +€33,720 | +31.9% |
| Amounts receivable within one year | 40/41 | €47,082 | €76,269 | +€29,187 | +62.0% |
| Trade receivables | 40 | €12,182 | €15,348 | +€3,166 | +26.0% |
| Other amounts receivable | 41 | €34,900 | €60,922 | +€26,021 | +74.6% |
| Cash at bank and in hand | 54/58 | €57,409 | €53,894 | -€3,515 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,164 | €9,212 | +€8,047 | +691.2% |
| Total equity and liabilities | 10/49 | €122,363 | €237,937 | +€115,574 | +94.5% |
| Equity | 10/15 | €100,403 | €143,942 | +€43,539 | +43.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €85,000 | +€35,000 | +70.0% |
| Distributable reserves | 133 | €50,000 | €85,000 | +€35,000 | +70.0% |
| Profit (loss) carried forward | 14 | €42,903 | €51,442 | +€8,539 | +19.9% |
| Amounts payable | 17/49 | €21,960 | €93,995 | +€72,034 | +328.0% |
| Amounts payable after more than one year | 17 | €5,497 | €57,185 | +€51,689 | +940.4% |
| Financial debts | 170/4 | €5,497 | €57,185 | +€51,689 | +940.4% |
| Amounts payable within one year | 42/48 | €16,464 | €36,809 | +€20,346 | +123.6% |
| Current portion of amounts payable after more than one year | 42 | €5,487 | €21,743 | +€16,256 | +296.2% |
| Trade debts | 44 | €2,787 | €3,200 | +€413 | +14.8% |
| Suppliers | 440/4 | €2,787 | €3,200 | +€413 | +14.8% |
| Taxes, remuneration and social security | 45 | €8,189 | €11,866 | +€3,677 | +44.9% |
| Taxes | 450/3 | €8,189 | €11,866 | +€3,677 | +44.9% |
| Non-recurring operating income | 76A | - | €10,495 | +€10,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,049 | €30,734 | +€12,685 | +70.3% |
| Other operating charges | 640/8 | €10,435 | €12,584 | +€2,149 | +20.6% |
| Gross operating margin | 9900 | €59,044 | €104,450 | +€45,406 | +76.9% |
| Operating profit (loss) | 9901 | €30,560 | €61,132 | +€30,573 | +100.0% |
| Financial charges | 65/66B | €735 | €3,382 | +€2,648 | +360.5% |
| Recurring financial charges | 65 | €735 | €3,382 | +€2,648 | +360.5% |
| Profit (loss) for the period before taxes | 9903 | €29,825 | €57,750 | +€27,925 | +93.6% |
| Income taxes | 67/77 | €10,337 | €14,211 | +€3,874 | +37.5% |
| Profit (loss) for the period | 9904 | €19,488 | €43,539 | +€24,051 | +123.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,488 | €43,539 | +€24,051 | +123.4% |
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 10 October 2026 via checked.be.