BK 12 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.
BK 12 TRANS
Largest movements
- Cash -€12,362
down €12,362 (-68.8%), from €17,971 to €5,609
mainly Net result for the year (-€9,760) and Receivables within one year (-€3,208)
- Receivables within one year +€3,208
up €3,208 (+53.0%), from €6,053 to €9,260
- Tangible fixed assets -€1,000
down €1,000 (-25.0%), from €4,000 to €3,000
- Financial fixed assets +€690
up €690 (+4.9%), from €14,000 to €14,690
- Profit (loss) carried forward -€9,760
down €9,760 (-81.7%), from €11,947 to €2,187
- Trade debts +€2,298
up €2,298 (+21.8%), from €10,525 to €12,823
- Tax, wage and social debts -€2,175
down €2,175 (-46.6%), from €4,667 to €2,492
of which Taxes: -€1,368
- Gross operating margin -€18,818
down €18,818 (-93.6%), from €20,106 to €1,288
- Staff costs +€2,969
up €2,969 (+48.6%), from €6,108 to €9,077
- Other operating charges -€289
down €289 (-27.7%), from €1,045 to €755
- Financial charges +€209
up €209 (+3,546%), from €6 to €215
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 | €42,024 | €32,559 | -€9,464 | -22.5% |
| Fixed assets | 21/28 | €18,000 | €17,690 | -€310 | -1.7% |
| Tangible fixed assets | 22/27 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Furniture and vehicles | 24 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Financial fixed assets | 28 | €14,000 | €14,690 | +€690 | +4.9% |
| Current assets | 29/58 | €24,024 | €14,869 | -€9,154 | -38.1% |
| Amounts receivable within one year | 40/41 | €6,053 | €9,260 | +€3,208 | +53.0% |
| Trade receivables | 40 | €6,053 | €9,260 | +€3,208 | +53.0% |
| Cash at bank and in hand | 54/58 | €17,971 | €5,609 | -€12,362 | -68.8% |
| Total equity and liabilities | 10/49 | €42,024 | €32,559 | -€9,464 | -22.5% |
| Equity | 10/15 | €11,947 | €2,187 | -€9,760 | -81.7% |
| Profit (loss) carried forward | 14 | €11,947 | €2,187 | -€9,760 | -81.7% |
| Amounts payable | 17/49 | €30,077 | €30,373 | +€296 | +1.0% |
| Amounts payable within one year | 42/48 | €30,077 | €30,373 | +€296 | +1.0% |
| Trade debts | 44 | €10,525 | €12,823 | +€2,298 | +21.8% |
| Suppliers | 440/4 | €10,525 | €12,823 | +€2,298 | +21.8% |
| Taxes, remuneration and social security | 45 | €4,667 | €2,492 | -€2,175 | -46.6% |
| Taxes | 450/3 | €2,617 | €1,250 | -€1,368 | -52.3% |
| Remuneration and social security | 454/9 | €2,050 | €1,243 | -€808 | -39.4% |
| Other amounts payable | 47/48 | €14,885 | €15,057 | +€173 | +1.2% |
| Remuneration, social security and pensions | 62 | €6,108 | €9,077 | +€2,969 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,045 | €755 | -€289 | -27.7% |
| Gross operating margin | 9900 | €20,106 | €1,288 | -€18,818 | -93.6% |
| Operating profit (loss) | 9901 | €11,953 | -€9,545 | -€21,498 | |
| Financial charges | 65/66B | €6 | €215 | +€209 | +3,546% |
| Recurring financial charges | 65 | €6 | €215 | +€209 | +3,546% |
| Profit (loss) for the period before taxes | 9903 | €11,947 | -€9,760 | -€21,707 | |
| Profit (loss) for the period | 9904 | €11,947 | -€9,760 | -€21,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,947 | -€9,760 | -€21,707 |
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 19 October 2026 via checked.be.