BK CONSEIL: 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 CONSEIL
Largest movements
- Receivables within one year +€16,190
up €16,190 (+54.8%), from €29,564 to €45,754
of which Trade receivables: +€9,454
- Profit (loss) carried forward +€95,795
up €95,795 (+21.5%), from €444,989 to €540,784
- Debts after one year -€87,632
down €87,632 (-22.2%), from €394,294 to €306,663
of which Financial debts: -€57,632
- Other debts +€16,494
up €16,494 (+54.1%), from €30,500 to €46,994
- Gross operating margin -€47,625
down €47,625 (-52.8%), from €90,281 to €42,656
- Financial income -€19,541
down €19,541 (-15.0%), from €130,579 to €111,038
- Taxes -€10,477
down €10,477 (-55.3%), from €18,942 to €8,465
- Depreciation -€2,339
down €2,339 (-23.8%), from €9,837 to €7,497
- Other operating charges -€1,901
no longer reported in 2025 (was €1,901)
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.
Cash bridge derived
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 | €950,692 | €966,175 | +€15,482 | +1.6% |
| Fixed assets | 21/28 | €913,786 | €906,289 | -€7,497 | -0.8% |
| Tangible fixed assets | 22/27 | €13,786 | €6,289 | -€7,497 | -54.4% |
| Land and buildings | 22 | €6,626 | €6,289 | -€338 | -5.1% |
| Furniture and vehicles | 24 | €7,160 | - | -€7,160 | |
| Financial fixed assets | 28 | €900,000 | €900,000 | = | 0.0% |
| Current assets | 29/58 | €36,907 | €59,886 | +€22,979 | +62.3% |
| Amounts receivable within one year | 40/41 | €29,564 | €45,754 | +€16,190 | +54.8% |
| Trade receivables | 40 | €1,224 | €10,678 | +€9,454 | +772.3% |
| Other amounts receivable | 41 | €28,340 | €35,076 | +€6,737 | +23.8% |
| Cash at bank and in hand | 54/58 | €5,833 | €13,568 | +€7,735 | +132.6% |
| Deferred charges and accrued income | 490/1 | €1,510 | €564 | -€946 | -62.7% |
| Total equity and liabilities | 10/49 | €950,692 | €966,175 | +€15,482 | +1.6% |
| Equity | 10/15 | €446,489 | €542,284 | +€95,795 | +21.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €444,989 | €540,784 | +€95,795 | +21.5% |
| Amounts payable | 17/49 | €504,204 | €423,891 | -€80,313 | -15.9% |
| Amounts payable after more than one year | 17 | €394,294 | €306,663 | -€87,632 | -22.2% |
| Financial debts | 170/4 | €206,433 | €148,801 | -€57,632 | -27.9% |
| Other amounts payable | 178/9 | €187,861 | €157,861 | -€30,000 | -16.0% |
| Amounts payable within one year | 42/48 | €109,910 | €117,228 | +€7,319 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €69,282 | €62,710 | -€6,571 | -9.5% |
| Trade debts | 44 | €2,674 | €3,646 | +€972 | +36.4% |
| Suppliers | 440/4 | €2,674 | €3,646 | +€972 | +36.4% |
| Taxes, remuneration and social security | 45 | €7,454 | €3,878 | -€3,576 | -48.0% |
| Taxes | 450/3 | €7,454 | €1,478 | -€5,976 | -80.2% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €30,500 | €46,994 | +€16,494 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,837 | €7,497 | -€2,339 | -23.8% |
| Other operating charges | 640/8 | €1,901 | - | -€1,901 | |
| Gross operating margin | 9900 | €90,281 | €42,656 | -€47,625 | -52.8% |
| Operating profit (loss) | 9901 | €78,543 | €35,159 | -€43,384 | -55.2% |
| Financial income | 75/76B | €130,579 | €111,038 | -€19,541 | -15.0% |
| Recurring financial income | 75 | €130,579 | €111,038 | -€19,541 | -15.0% |
| Financial charges | 65/66B | €6,522 | €6,643 | +€120 | +1.8% |
| Recurring financial charges | 65 | €6,522 | €6,643 | +€120 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €202,599 | €139,554 | -€63,045 | -31.1% |
| Income taxes | 67/77 | €18,942 | €8,465 | -€10,477 | -55.3% |
| Profit (loss) for the period | 9904 | €183,658 | €131,089 | -€52,568 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €183,658 | €131,089 | -€52,568 | -28.6% |
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 12 October 2026 via checked.be.