BK & PARTNERS: 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 & PARTNERS
Largest movements
- Tangible fixed assets -€9,625
down €9,625 (-3.3%), from €288,884 to €279,259
of which Land and buildings: -€8,591
- Cash +€3,568
up €3,568 (+251%), from €1,423 to €4,991
mainly Trade debts (+€17,217) and Depreciation (+€10,824)
- Profit (loss) carried forward -€24,854
down €24,854, from €23,090 to -€1,764
- Trade debts +€17,217
new in 2025: €17,217
- Short-term financial debts +€6,688
new in 2025: €6,688
- Tax, wage and social debts -€3,361
down €3,361 (-59.7%), from €5,633 to €2,272
of which Taxes: -€3,361
- Gross operating margin -€41,788
down €41,788, from €38,845 to -€2,943
- Taxes +€6,302
new in 2025: €6,302
- Staff costs +€2,690
no longer reported in 2025 (was -€2,690)
- Financial charges -€2,091
down €2,091 (-71.0%), from €2,947 to €856
- Other operating charges +€522
up €522 (+15.3%), from €3,407 to €3,929
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 | €299,837 | €293,960 | -€5,877 | -2.0% |
| Fixed assets | 21/28 | €296,482 | €285,658 | -€10,824 | -3.7% |
| Intangible fixed assets | 21 | €4,796 | €3,597 | -€1,199 | -25.0% |
| Tangible fixed assets | 22/27 | €288,884 | €279,259 | -€9,625 | -3.3% |
| Land and buildings | 22 | €287,441 | €278,850 | -€8,591 | -3.0% |
| Furniture and vehicles | 24 | €1,443 | €409 | -€1,034 | -71.7% |
| Financial fixed assets | 28 | €2,802 | €2,802 | = | 0.0% |
| Current assets | 29/58 | €3,355 | €8,302 | +€4,947 | +147% |
| Amounts receivable within one year | 40/41 | €1,621 | €3,000 | +€1,379 | +85.1% |
| Trade receivables | 40 | €1,621 | €3,000 | +€1,379 | +85.1% |
| Cash at bank and in hand | 54/58 | €1,423 | €4,991 | +€3,568 | +251% |
| Deferred charges and accrued income | 490/1 | €311 | €311 | = | 0.0% |
| Total equity and liabilities | 10/49 | €299,837 | €293,960 | -€5,877 | -2.0% |
| Equity | 10/15 | €43,550 | €18,696 | -€24,854 | -57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,090 | -€1,764 | -€24,854 | |
| Amounts payable | 17/49 | €256,287 | €275,264 | +€18,977 | +7.4% |
| Amounts payable after more than one year | 17 | €214,914 | €214,914 | = | 0.0% |
| Financial debts | 170/4 | €214,914 | €214,914 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,373 | €60,286 | +€18,913 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €1,225 | €975 | -€250 | -20.4% |
| Financial debts | 43 | - | €6,688 | +€6,688 | |
| Credit institutions | 430/8 | - | €6,688 | +€6,688 | |
| Trade debts | 44 | - | €17,217 | +€17,217 | |
| Suppliers | 440/4 | - | €17,217 | +€17,217 | |
| Taxes, remuneration and social security | 45 | €5,633 | €2,272 | -€3,361 | -59.7% |
| Taxes | 450/3 | €5,606 | €2,245 | -€3,361 | -60.0% |
| Remuneration and social security | 454/9 | €27 | €27 | = | 0.0% |
| Other amounts payable | 47/48 | €34,515 | €33,134 | -€1,381 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | -€2,690 | - | +€2,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,824 | €10,824 | = | 0.0% |
| Other operating charges | 640/8 | €3,407 | €3,929 | +€522 | +15.3% |
| Gross operating margin | 9900 | €38,845 | -€2,943 | -€41,788 | |
| Operating profit (loss) | 9901 | €27,304 | -€17,696 | -€45,000 | |
| Financial charges | 65/66B | €2,947 | €856 | -€2,091 | -71.0% |
| Recurring financial charges | 65 | €2,947 | €856 | -€2,091 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €24,357 | -€18,552 | -€42,909 | |
| Income taxes | 67/77 | - | €6,302 | +€6,302 | |
| Profit (loss) for the period | 9904 | €24,357 | -€24,854 | -€49,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,357 | -€24,854 | -€49,211 |
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 15 October 2026 via checked.be.