BK BUSINESS: 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 BUSINESS
Largest movements
- Receivables within one year -€6,340
no longer reported in 2025 (was €6,340)
- Cash +€4,956
up €4,956 (+198%), from €2,507 to €7,463
mainly Receivables within one year (+€6,340) and Trade debts (+€275)
- Stocks and contracts +€154
up €154 (+72.8%), from €212 to €366
- Profit (loss) carried forward -€1,700
down €1,700 (-41.9%), from €4,059 to €2,359
- Trade debts +€275
new in 2025: €275
- Other debts +€195
new in 2025: €195
- Gross operating margin +€1,906
up €1,906 (+57.5%), from -€3,316 to -€1,410
- Taxes -€675
no longer reported in 2025 (was €675)
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 | €9,059 | €7,829 | -€1,230 | -13.6% |
| Current assets | 29/58 | €9,059 | €7,829 | -€1,230 | -13.6% |
| Stocks and contracts in progress | 3 | €212 | €366 | +€154 | +72.8% |
| Stocks | 30/36 | €212 | €366 | +€154 | +72.8% |
| Amounts receivable within one year | 40/41 | €6,340 | - | -€6,340 | |
| Other amounts receivable | 41 | €6,340 | - | -€6,340 | |
| Cash at bank and in hand | 54/58 | €2,507 | €7,463 | +€4,956 | +198% |
| Total equity and liabilities | 10/49 | €9,059 | €7,829 | -€1,230 | -13.6% |
| Equity | 10/15 | €9,059 | €7,359 | -€1,700 | -18.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,059 | €2,359 | -€1,700 | -41.9% |
| Amounts payable | 17/49 | - | €470 | +€470 | |
| Amounts payable within one year | 42/48 | - | €470 | +€470 | |
| Trade debts | 44 | - | €275 | +€275 | |
| Suppliers | 440/4 | - | €275 | +€275 | |
| Other amounts payable | 47/48 | - | €195 | +€195 | |
| Gross operating margin | 9900 | -€3,316 | -€1,410 | +€1,906 | +57.5% |
| Operating profit (loss) | 9901 | -€3,316 | -€1,410 | +€1,906 | +57.5% |
| Financial charges | 65/66B | €306 | €290 | -€16 | -5.3% |
| Recurring financial charges | 65 | €306 | €290 | -€16 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,622 | -€1,700 | +€1,922 | +53.1% |
| Income taxes | 67/77 | €675 | - | -€675 | |
| Profit (loss) for the period | 9904 | -€4,297 | -€1,700 | +€2,597 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,297 | -€1,700 | +€2,597 | +60.4% |
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 1 November 2026 via checked.be.