BK AO: 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 AO
Largest movements
- Cash +€59,774
up €59,774 (+340%), from €17,591 to €77,365
mainly Receivables within one year (+€33,002) and Net result for the year (+€17,066)
- Receivables within one year -€33,002
down €33,002 (-76.4%), from €43,216 to €10,214
of which Trade receivables: -€33,218
- Intangible fixed assets -€1,581
down €1,581 (-20.0%), from €7,905 to €6,324
- Profit (loss) carried forward +€17,066
up €17,066 (+62.5%), from €27,292 to €44,358
- Other debts +€15,000
up €15,000 (+227%), from €6,600 to €21,600
- Trade debts -€13,988
down €13,988 (-94.4%), from €14,820 to €832
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€1,113
new in 2025: €1,113
- Gross operating margin +€7,125
up €7,125 (+40.8%), from €17,463 to €24,588
- Taxes +€1,871
up €1,871 (+49.6%), from €3,773 to €5,644
- Depreciation +€1,581
new in 2025: €1,581
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 | €68,712 | €93,902 | +€25,190 | +36.7% |
| Fixed assets | 21/28 | €7,905 | €6,324 | -€1,581 | -20.0% |
| Intangible fixed assets | 21 | €7,905 | €6,324 | -€1,581 | -20.0% |
| Current assets | 29/58 | €60,807 | €87,578 | +€26,771 | +44.0% |
| Amounts receivable within one year | 40/41 | €43,216 | €10,214 | -€33,002 | -76.4% |
| Trade receivables | 40 | €35,970 | €2,752 | -€33,218 | -92.3% |
| Other amounts receivable | 41 | €7,246 | €7,461 | +€215 | +3.0% |
| Cash at bank and in hand | 54/58 | €17,591 | €77,365 | +€59,774 | +340% |
| Total equity and liabilities | 10/49 | €68,712 | €93,902 | +€25,190 | +36.7% |
| Equity | 10/15 | €47,292 | €64,358 | +€17,066 | +36.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,292 | €44,358 | +€17,066 | +62.5% |
| Amounts payable | 17/49 | €21,420 | €29,544 | +€8,124 | +37.9% |
| Amounts payable within one year | 42/48 | €21,420 | €23,544 | +€2,124 | +9.9% |
| Trade debts | 44 | €14,820 | €832 | -€13,988 | -94.4% |
| Suppliers | 440/4 | €14,820 | €832 | -€13,988 | -94.4% |
| Taxes, remuneration and social security | 45 | - | €1,113 | +€1,113 | |
| Taxes | 450/3 | - | €1,113 | +€1,113 | |
| Other amounts payable | 47/48 | €6,600 | €21,600 | +€15,000 | +227% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,581 | +€1,581 | |
| Gross operating margin | 9900 | €17,463 | €24,588 | +€7,125 | +40.8% |
| Operating profit (loss) | 9901 | €17,463 | €23,007 | +€5,544 | +31.7% |
| Financial charges | 65/66B | €114 | €296 | +€182 | +160% |
| Recurring financial charges | 65 | €114 | €296 | +€182 | +160% |
| Profit (loss) for the period before taxes | 9903 | €17,349 | €22,710 | +€5,361 | +30.9% |
| Income taxes | 67/77 | €3,773 | €5,644 | +€1,871 | +49.6% |
| Profit (loss) for the period | 9904 | €13,576 | €17,066 | +€3,490 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,576 | €17,066 | +€3,490 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.