BK HOLDING: 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 HOLDING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€12,647
down €12,647 (-24.0%), from €52,715 to €40,069
- Accrued charges and deferred income -€10,813
no longer reported in 2024 (was €10,813)
- Tax, wage and social debts +€10,243
up €10,243 (+95.3%), from €10,751 to €20,994
- Short-term financial debts +€9,930
new in 2024: €9,930
- Gross operating margin -€17,271
down €17,271 (-70.8%), from €24,396 to €7,125
- Other operating charges -€4,454
down €4,454 (-83.0%), from €5,365 to €911
- Taxes -€3,405
down €3,405 (-57.4%), from €5,936 to €2,531
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €450,987 | €451,112 | +€125 | 0.0% |
| Fixed assets | 21/28 | €449,910 | €449,910 | = | 0.0% |
| Financial fixed assets | 28 | €449,910 | €449,910 | = | 0.0% |
| Current assets | 29/58 | €1,077 | €1,202 | +€125 | +11.6% |
| Amounts receivable within one year | 40/41 | - | €128 | +€128 | |
| Other amounts receivable | 41 | - | €128 | +€128 | |
| Current investments | 50/53 | €12 | €1 | -€11 | -92.8% |
| Cash at bank and in hand | 54/58 | €159 | €716 | +€557 | +350% |
| Deferred charges and accrued income | 490/1 | €906 | €358 | -€548 | -60.5% |
| Total equity and liabilities | 10/49 | €450,987 | €451,112 | +€125 | 0.0% |
| Equity | 10/15 | €376,024 | €379,533 | +€3,509 | +0.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €330,056 | €333,565 | +€3,509 | +1.1% |
| Distributable reserves | 133 | €330,056 | €333,565 | +€3,509 | +1.1% |
| Profit (loss) carried forward | 14 | €968 | €968 | = | 0.0% |
| Amounts payable | 17/49 | €74,963 | €71,580 | -€3,384 | -4.5% |
| Amounts payable within one year | 42/48 | €64,150 | €71,580 | +€7,430 | +11.6% |
| Financial debts | 43 | - | €9,930 | +€9,930 | |
| Credit institutions | 430/8 | - | €9,930 | +€9,930 | |
| Trade debts | 44 | €683 | €586 | -€97 | -14.2% |
| Suppliers | 440/4 | €683 | €586 | -€97 | -14.2% |
| Taxes, remuneration and social security | 45 | €10,751 | €20,994 | +€10,243 | +95.3% |
| Taxes | 450/3 | €10,751 | €20,994 | +€10,243 | +95.3% |
| Other amounts payable | 47/48 | €52,715 | €40,069 | -€12,647 | -24.0% |
| Accrued charges and deferred income | 492/3 | €10,813 | - | -€10,813 | |
| Other operating charges | 640/8 | €5,365 | €911 | -€4,454 | -83.0% |
| Gross operating margin | 9900 | €24,396 | €7,125 | -€17,271 | -70.8% |
| Operating profit (loss) | 9901 | €19,031 | €6,214 | -€12,816 | -67.3% |
| Financial charges | 65/66B | €98 | €174 | +€76 | +77.1% |
| Recurring financial charges | 65 | €98 | €174 | +€76 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €18,932 | €6,040 | -€12,892 | -68.1% |
| Income taxes | 67/77 | €5,936 | €2,531 | -€3,405 | -57.4% |
| Profit (loss) for the period | 9904 | €12,997 | €3,509 | -€9,487 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,997 | €3,509 | -€9,487 | -73.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.