BK INTERIM: 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 INTERIM
Largest movements
- Receivables within one year +€8,626
up €8,626 (+44.9%), from €19,210 to €27,836
of which Trade receivables: +€8,824
- Tangible fixed assets +€2,415
new in 2024: €2,415
- Trade debts +€8,304
up €8,304 (+146%), from €5,669 to €13,973
- Tax, wage and social debts +€6,627
up €6,627 (+1,130%), from €586 to €7,214
- Other debts -€5,946
down €5,946 (-42.5%), from €14,000 to €8,054
- Profit (loss) carried forward +€1,600
up €1,600 (+52.5%), from -€3,045 to -€1,445
- Short-term financial debts +€456
new in 2024: €456
- Gross operating margin +€4,918
up €4,918, from -€1,136 to €3,782
- Other operating charges +€1,407
new in 2024: €1,407
- Depreciation +€585
new in 2024: €585
- Financial charges +€191
new in 2024: €191
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,210 | €30,251 | +€11,041 | +57.5% |
| Fixed assets | 21/28 | - | €2,415 | +€2,415 | |
| Tangible fixed assets | 22/27 | - | €2,415 | +€2,415 | |
| Furniture and vehicles | 24 | - | €2,415 | +€2,415 | |
| Current assets | 29/58 | €19,210 | €27,836 | +€8,626 | +44.9% |
| Amounts receivable within one year | 40/41 | €19,210 | €27,836 | +€8,626 | +44.9% |
| Trade receivables | 40 | - | €8,824 | +€8,824 | |
| Other amounts receivable | 41 | €19,210 | €19,012 | -€198 | -1.0% |
| Total equity and liabilities | 10/49 | €19,210 | €30,251 | +€11,041 | +57.5% |
| Equity | 10/15 | -€1,045 | €555 | +€1,600 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,045 | -€1,445 | +€1,600 | +52.5% |
| Amounts payable | 17/49 | €20,255 | €29,697 | +€9,441 | +46.6% |
| Amounts payable within one year | 42/48 | €20,255 | €29,697 | +€9,441 | +46.6% |
| Financial debts | 43 | - | €456 | +€456 | |
| Credit institutions | 430/8 | - | €456 | +€456 | |
| Trade debts | 44 | €5,669 | €13,973 | +€8,304 | +146% |
| Suppliers | 440/4 | €5,669 | €13,973 | +€8,304 | +146% |
| Taxes, remuneration and social security | 45 | €586 | €7,214 | +€6,627 | +1,130% |
| Taxes | 450/3 | €586 | €7,214 | +€6,627 | +1,130% |
| Other amounts payable | 47/48 | €14,000 | €8,054 | -€5,946 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €585 | +€585 | |
| Other operating charges | 640/8 | - | €1,407 | +€1,407 | |
| Non-recurring operating charges | 66A | €3,674 | - | -€3,674 | |
| Gross operating margin | 9900 | -€1,136 | €3,782 | +€4,918 | |
| Operating profit (loss) | 9901 | -€4,810 | €1,791 | +€6,601 | |
| Financial charges | 65/66B | - | €191 | +€191 | |
| Recurring financial charges | 65 | - | €191 | +€191 | |
| Profit (loss) for the period before taxes | 9903 | -€4,810 | €1,600 | +€6,410 | |
| Profit (loss) for the period | 9904 | -€4,810 | €1,600 | +€6,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,810 | €1,600 | +€6,410 |
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 16 October 2026 via checked.be.