BK DEPANNAGE: 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 DEPANNAGE
Largest movements
- Stocks and contracts +€10,854
up €10,854 (+619%), from €1,753 to €12,607
- Tangible fixed assets -€7,652
down €7,652 (-18.0%), from €42,408 to €34,756
- Deferred charges and accrued income -€5,507
down €5,507 (-53.2%), from €10,356 to €4,849
- Receivables within one year +€5,232
up €5,232 (+89.7%), from €5,832 to €11,064
- Cash +€1,593
up €1,593 (+297%), from €537 to €2,130
mainly Depreciation (+€13,902) and Tax, wage and social debts (+€5,711)
- Tax, wage and social debts +€5,711
up €5,711 (+65.5%), from €8,722 to €14,433
of which Taxes: +€6,411
- Trade debts -€3,730
down €3,730 (-19.8%), from €18,855 to €15,125
- Other debts +€2,442
up €2,442 (+8.3%), from €29,515 to €31,957
- Gross operating margin -€1,023
down €1,023 (-4.8%), from €21,126 to €20,103
- Other operating charges -€872
down €872 (-15.9%), from €5,495 to €4,623
- Depreciation -€239
down €239 (-1.7%), from €14,141 to €13,902
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 | €67,456 | €71,977 | +€4,521 | +6.7% |
| Fixed assets | 21/28 | €48,978 | €41,326 | -€7,652 | -15.6% |
| Tangible fixed assets | 22/27 | €42,408 | €34,756 | -€7,652 | -18.0% |
| Furniture and vehicles | 24 | €42,408 | €34,756 | -€7,652 | -18.0% |
| Financial fixed assets | 28 | €6,570 | €6,570 | = | 0.0% |
| Current assets | 29/58 | €18,478 | €30,651 | +€12,173 | +65.9% |
| Stocks and contracts in progress | 3 | €1,753 | €12,607 | +€10,854 | +619% |
| Stocks | 30/36 | €1,753 | €12,607 | +€10,854 | +619% |
| Amounts receivable within one year | 40/41 | €5,832 | €11,064 | +€5,232 | +89.7% |
| Trade receivables | 40 | €5,832 | €11,064 | +€5,232 | +89.7% |
| Cash at bank and in hand | 54/58 | €537 | €2,130 | +€1,593 | +297% |
| Deferred charges and accrued income | 490/1 | €10,356 | €4,849 | -€5,507 | -53.2% |
| Total equity and liabilities | 10/49 | €67,456 | €71,977 | +€4,521 | +6.7% |
| Equity | 10/15 | €10,364 | €10,463 | +€99 | +1.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,364 | €7,463 | +€99 | +1.3% |
| Amounts payable | 17/49 | €57,092 | €61,514 | +€4,422 | +7.7% |
| Amounts payable within one year | 42/48 | €57,092 | €61,514 | +€4,422 | +7.7% |
| Trade debts | 44 | €18,855 | €15,125 | -€3,730 | -19.8% |
| Suppliers | 440/4 | €18,855 | €15,125 | -€3,730 | -19.8% |
| Taxes, remuneration and social security | 45 | €8,722 | €14,433 | +€5,711 | +65.5% |
| Taxes | 450/3 | €6,022 | €12,433 | +€6,411 | +106% |
| Remuneration and social security | 454/9 | €2,700 | €2,000 | -€700 | -25.9% |
| Other amounts payable | 47/48 | €29,515 | €31,957 | +€2,442 | +8.3% |
| Remuneration, social security and pensions | 62 | €53 | €158 | +€105 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,141 | €13,902 | -€239 | -1.7% |
| Other operating charges | 640/8 | €5,495 | €4,623 | -€872 | -15.9% |
| Gross operating margin | 9900 | €21,126 | €20,103 | -€1,023 | -4.8% |
| Operating profit (loss) | 9901 | €1,437 | €1,421 | -€16 | -1.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €362 | €461 | +€99 | +27.5% |
| Recurring financial charges | 65 | €362 | €461 | +€99 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €1,075 | €962 | -€113 | -10.5% |
| Income taxes | 67/77 | €867 | €863 | -€4 | -0.4% |
| Profit (loss) for the period | 9904 | €208 | €99 | -€109 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €208 | €99 | -€109 | -52.6% |
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 28 October 2026 via checked.be.