BK ASSISTANCE: 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 ASSISTANCE
Largest movements
- Tangible fixed assets -€3,900
down €3,900 (-35.8%), from €10,897 to €6,997
- Receivables within one year -€2,637
down €2,637 (-27.5%), from €9,588 to €6,951
of which Other amounts receivable: -€5,687
- Cash +€1,337
up €1,337 (+1,412%), from €95 to €1,432
mainly Depreciation (+€3,900) and Receivables within one year (+€2,637)
- Trade debts -€5,118
down €5,118 (-35.3%), from €14,492 to €9,374
- Profit (loss) carried forward -€2,393
down €2,393 (-58.5%), from €4,087 to €1,694
- Tax, wage and social debts +€2,311
new in 2025: €2,311
- Gross operating margin -€4,434
down €4,434 (-48.0%), from €9,236 to €4,802
- Other operating charges -€2,623
down €2,623 (-76.2%), from €3,444 to €820
- Depreciation +€2,296
up €2,296 (+143%), from €1,603 to €3,900
- Taxes +€2,261
new in 2025: €2,261
- Financial charges +€112
up €112 (+110%), from €102 to €214
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 | €20,579 | €15,380 | -€5,199 | -25.3% |
| Fixed assets | 21/28 | €10,897 | €6,997 | -€3,900 | -35.8% |
| Tangible fixed assets | 22/27 | €10,897 | €6,997 | -€3,900 | -35.8% |
| Furniture and vehicles | 24 | €10,897 | €6,997 | -€3,900 | -35.8% |
| Current assets | 29/58 | €9,682 | €8,383 | -€1,300 | -13.4% |
| Amounts receivable within one year | 40/41 | €9,588 | €6,951 | -€2,637 | -27.5% |
| Trade receivables | 40 | €3,527 | €6,577 | +€3,050 | +86.5% |
| Other amounts receivable | 41 | €6,061 | €374 | -€5,687 | -93.8% |
| Cash at bank and in hand | 54/58 | €95 | €1,432 | +€1,337 | +1,412% |
| Total equity and liabilities | 10/49 | €20,579 | €15,380 | -€5,199 | -25.3% |
| Equity | 10/15 | €6,087 | €3,694 | -€2,393 | -39.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,087 | €1,694 | -€2,393 | -58.5% |
| Amounts payable | 17/49 | €14,492 | €11,685 | -€2,807 | -19.4% |
| Amounts payable within one year | 42/48 | €14,492 | €11,685 | -€2,807 | -19.4% |
| Trade debts | 44 | €14,492 | €9,374 | -€5,118 | -35.3% |
| Suppliers | 440/4 | €14,492 | €9,374 | -€5,118 | -35.3% |
| Taxes, remuneration and social security | 45 | - | €2,311 | +€2,311 | |
| Taxes | 450/3 | - | €2,311 | +€2,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €3,900 | +€2,296 | +143% |
| Other operating charges | 640/8 | €3,444 | €820 | -€2,623 | -76.2% |
| Gross operating margin | 9900 | €9,236 | €4,802 | -€4,434 | -48.0% |
| Operating profit (loss) | 9901 | €4,189 | €82 | -€4,107 | -98.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -40.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -40.0% |
| Financial charges | 65/66B | €102 | €214 | +€112 | +110% |
| Recurring financial charges | 65 | €102 | €214 | +€112 | +110% |
| Profit (loss) for the period before taxes | 9903 | €4,087 | -€132 | -€4,219 | |
| Income taxes | 67/77 | - | €2,261 | +€2,261 | |
| Profit (loss) for the period | 9904 | €4,087 | -€2,393 | -€6,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,087 | -€2,393 | -€6,480 |
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 15 October 2026 via checked.be.