BCK2: 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.
BCK2
Largest movements
- Tangible fixed assets -€7,856
down €7,856 (-3.5%), from €222,509 to €214,653
of which Land and buildings: -€6,867
- Cash +€2,511
up €2,511 (+40.1%), from €6,259 to €8,769
mainly Depreciation (+€7,856) and Net result for the year (+€693)
- Debts after one year -€6,014
down €6,014 (-3.6%), from €165,747 to €159,733
- Gross operating margin +€22,201
up €22,201, from -€5,671 to €16,530
- Depreciation +€6,262
up €6,262 (+393%), from €1,594 to €7,856
- Financial charges +€5,682
up €5,682 (+542%), from €1,048 to €6,730
- Other operating charges +€790
up €790 (+171%), from €461 to €1,251
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 | €237,511 | €232,165 | -€5,345 | -2.3% |
| Fixed assets | 21/28 | €222,509 | €214,653 | -€7,856 | -3.5% |
| Tangible fixed assets | 22/27 | €222,509 | €214,653 | -€7,856 | -3.5% |
| Land and buildings | 22 | €219,101 | €212,233 | -€6,867 | -3.1% |
| Furniture and vehicles | 24 | €3,408 | €2,419 | -€989 | -29.0% |
| Current assets | 29/58 | €15,002 | €17,512 | +€2,511 | +16.7% |
| Amounts receivable within one year | 40/41 | €8,743 | €8,743 | = | 0.0% |
| Trade receivables | 40 | €8,743 | €8,743 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,259 | €8,769 | +€2,511 | +40.1% |
| Total equity and liabilities | 10/49 | €237,511 | €232,165 | -€5,345 | -2.3% |
| Equity | 10/15 | -€4,775 | -€4,082 | +€693 | +14.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,775 | -€8,082 | +€693 | +7.9% |
| Amounts payable | 17/49 | €242,285 | €236,247 | -€6,038 | -2.5% |
| Amounts payable after more than one year | 17 | €165,747 | €159,733 | -€6,014 | -3.6% |
| Other amounts payable | 178/9 | €165,747 | €159,733 | -€6,014 | -3.6% |
| Amounts payable within one year | 42/48 | €76,539 | €76,515 | -€24 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €5,782 | €6,014 | +€233 | +4.0% |
| Trade debts | 44 | €3,451 | €2,989 | -€462 | -13.4% |
| Suppliers | 440/4 | €3,451 | €2,989 | -€462 | -13.4% |
| Taxes, remuneration and social security | 45 | €1,797 | €1,797 | = | 0.0% |
| Taxes | 450/3 | €237 | €237 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,560 | €1,560 | = | 0.0% |
| Other amounts payable | 47/48 | €65,509 | €65,715 | +€206 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,594 | €7,856 | +€6,262 | +393% |
| Other operating charges | 640/8 | €461 | €1,251 | +€790 | +171% |
| Gross operating margin | 9900 | -€5,671 | €16,530 | +€22,201 | |
| Operating profit (loss) | 9901 | -€7,727 | €7,422 | +€15,149 | |
| Financial charges | 65/66B | €1,048 | €6,730 | +€5,682 | +542% |
| Recurring financial charges | 65 | €1,048 | €6,730 | +€5,682 | +542% |
| Profit (loss) for the period before taxes | 9903 | -€8,775 | €693 | +€9,468 | |
| Profit (loss) for the period | 9904 | -€8,775 | €693 | +€9,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,775 | €693 | +€9,468 |
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 16 October 2026 via checked.be.