BK ENGINEERING: what changed
Two fiscal 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 ENGINEERING
Largest movements
- Receivables within one year +€26,335
up €26,335 (+38.3%), from €68,740 to €95,074
of which Trade receivables: +€24,487
- Cash -€10,489
down €10,489 (-100.0%), from €10,489 to €1
mainly Contributions, distributions and other (-€46,000) and Receivables within one year (-€26,335)
- Tangible fixed assets -€1,153
down €1,153 (-61.6%), from €1,872 to €719
- Trade debts +€8,922
up €8,922 (+33.7%), from €26,447 to €35,369
- Tax, wage and social debts +€8,017
up €8,017 (+114.8%), from €6,983 to €15,000
of which Taxes: +€9,100
- Profit (loss) carried forward -€2,246
down €2,246 (-4.8%), from €46,603 to €44,357
- Turnover -€102,074
no longer reported in 2026 (was €102,074)
- Purchases and services -€69,382
no longer reported in 2026 (was €69,382)
- Gross operating margin +€27,603
up €27,603 (+78.8%), from €35,044 to €62,647
- Taxes +€10,444
up €10,444 (+178.0%), from €5,868 to €16,312
- Staff costs -€8,812
no longer reported in 2026 (was €8,812)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,251 | €95,944 | +€14,693 | +18.1% |
| Fixed assets | 21/28 | €2,022 | €869 | -€1,153 | -57.0% |
| Tangible fixed assets | 22/27 | €1,872 | €719 | -€1,153 | -61.6% |
| Furniture and vehicles | 24 | €1,872 | €719 | -€1,153 | -61.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €79,229 | €95,075 | +€15,846 | +20.0% |
| Amounts receivable within one year | 40/41 | €68,740 | €95,074 | +€26,335 | +38.3% |
| Trade receivables | 40 | €60,832 | €85,319 | +€24,487 | +40.3% |
| Other amounts receivable | 41 | €7,908 | €9,756 | +€1,848 | +23.4% |
| Cash at bank and in hand | 54/58 | €10,489 | €1 | -€10,489 | -100.0% |
| Total equity and liabilities | 10/49 | €81,251 | €95,944 | +€14,693 | +18.1% |
| Equity | 10/15 | €47,803 | €45,557 | -€2,246 | -4.7% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Outside capital | 11 | €1,200 | - | -€1,200 | |
| Other | 1109/19 | €1,200 | - | -€1,200 | |
| Profit (loss) carried forward | 14 | €46,603 | €44,357 | -€2,246 | -4.8% |
| Amounts payable | 17/49 | €33,448 | €50,387 | +€16,939 | +50.6% |
| Amounts payable within one year | 42/48 | €33,448 | €50,387 | +€16,939 | +50.6% |
| Financial debts | 43 | €18 | €18 | = | 0.0% |
| Credit institutions | 430/8 | €18 | €18 | = | 0.0% |
| Trade debts | 44 | €26,447 | €35,369 | +€8,922 | +33.7% |
| Suppliers | 440/4 | €26,447 | €35,369 | +€8,922 | +33.7% |
| Taxes, remuneration and social security | 45 | €6,983 | €15,000 | +€8,017 | +114.8% |
| Taxes | 450/3 | €5,900 | €15,000 | +€9,100 | +154.2% |
| Remuneration and social security | 454/9 | €1,083 | - | -€1,083 | |
| Turnover | 70 | €102,074 | - | -€102,074 | |
| Goods, raw materials, services and sundry goods | 60/61 | €69,382 | - | -€69,382 | |
| Remuneration, social security and pensions | 62 | €8,812 | - | -€8,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,864 | €1,153 | -€710 | -38.1% |
| Other operating charges | 640/8 | €3,694 | €2,393 | -€1,300 | -35.2% |
| Non-recurring operating charges | 66A | - | -€1,083 | -€1,083 | |
| Gross operating margin | 9900 | €35,044 | €62,647 | +€27,603 | +78.8% |
| Operating profit (loss) | 9901 | €20,675 | €60,183 | +€39,508 | +191.1% |
| Financial charges | 65/66B | €165 | €117 | -€48 | -28.9% |
| Recurring financial charges | 65 | €165 | €117 | -€48 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €20,510 | €60,066 | +€39,556 | +192.9% |
| Income taxes | 67/77 | €5,868 | €16,312 | +€10,444 | +178.0% |
| Profit (loss) for the period | 9904 | €14,642 | €43,754 | +€29,112 | +198.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,642 | €43,754 | +€29,112 | +198.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.