BK Enterprises: 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 Enterprises
Largest movements
- Cash +€32,280
up €32,280 (+190.2%), from €16,969 to €49,249
mainly Net result for the year (+€32,405) and Tax, wage and social debts (+€9,176)
- Tangible fixed assets +€2,155
up €2,155 (+167.1%), from €1,289 to €3,444
- Receivables within one year +€823
up €823 (+6.0%), from €13,697 to €14,520
- Profit (loss) carried forward +€28,119
up €28,119 (+250.5%), from €11,227 to €39,346
- Tax, wage and social debts +€9,176
up €9,176 (+61.6%), from €14,891 to €24,066
of which Taxes: +€12,176
- Trade debts -€2,038
down €2,038 (-71.8%), from €2,838 to €801
- Gross operating margin +€29,610
up €29,610 (+203.1%), from €14,581 to €44,192
- Taxes +€7,211
up €7,211 (+221.8%), from €3,252 to €10,462
- Depreciation +€994
up €994 (+2562.0%), from €39 to €1,033
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 | €31,956 | €67,213 | +€35,257 | +110.3% |
| Fixed assets | 21/28 | €1,289 | €3,444 | +€2,155 | +167.1% |
| Tangible fixed assets | 22/27 | €1,289 | €3,444 | +€2,155 | +167.1% |
| Plant, machinery and equipment | 23 | €1,289 | €3,444 | +€2,155 | +167.1% |
| Current assets | 29/58 | €30,666 | €63,769 | +€33,103 | +107.9% |
| Amounts receivable within one year | 40/41 | €13,697 | €14,520 | +€823 | +6.0% |
| Trade receivables | 40 | €13,697 | €14,520 | +€823 | +6.0% |
| Cash at bank and in hand | 54/58 | €16,969 | €49,249 | +€32,280 | +190.2% |
| Total equity and liabilities | 10/49 | €31,956 | €67,213 | +€35,257 | +110.3% |
| Equity | 10/15 | €14,227 | €42,346 | +€28,119 | +197.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,227 | €39,346 | +€28,119 | +250.5% |
| Amounts payable | 17/49 | €17,729 | €24,867 | +€7,138 | +40.3% |
| Amounts payable within one year | 42/48 | €17,729 | €24,867 | +€7,138 | +40.3% |
| Trade debts | 44 | €2,838 | €801 | -€2,038 | -71.8% |
| Suppliers | 440/4 | €2,838 | €801 | -€2,038 | -71.8% |
| Taxes, remuneration and social security | 45 | €14,891 | €24,066 | +€9,176 | +61.6% |
| Taxes | 450/3 | €11,891 | €24,066 | +€12,176 | +102.4% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39 | €1,033 | +€994 | +2562.0% |
| Other operating charges | 640/8 | €50 | €234 | +€184 | +367.8% |
| Gross operating margin | 9900 | €14,581 | €44,192 | +€29,610 | +203.1% |
| Operating profit (loss) | 9901 | €14,492 | €42,924 | +€28,432 | +196.2% |
| Financial charges | 65/66B | €14 | €57 | +€43 | +303.3% |
| Recurring financial charges | 65 | €14 | €57 | +€43 | +303.3% |
| Profit (loss) for the period before taxes | 9903 | €14,478 | €42,867 | +€28,389 | +196.1% |
| Income taxes | 67/77 | €3,252 | €10,462 | +€7,211 | +221.8% |
| Profit (loss) for the period | 9904 | €11,227 | €32,405 | +€21,178 | +188.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,227 | €32,405 | +€21,178 | +188.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.