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.
What changed
BK Partners
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€502,250
2024 · €654,084-€151,834
Equity
€1.8m
2024 · €1.7m+€102,250
Cash
€588,020
2024 · €858,376-€270,356
Balance sheet total
€3.0m
2024 · €4.2m-€1.3m
Largest movements
Assets
- Receivables within one year -€1.0m
down €1.0m (-61.0%), from €1.7m to €663,973
of which Trade receivables: -€1.0m
- Cash -€270,356
down €270,356 (-31.5%), from €858,376 to €588,020
mainly Trade debts (-€1.1m) and Contributions, distributions and other (-€400,000)
- Tangible fixed assets +€59,346
up €59,346 (+213%), from €27,919 to €87,266
of which Furniture and vehicles: +€59,609
Equity and liabilities
- Trade debts -€1.1m
down €1.1m (-60.0%), from €1.8m to €702,544
- Other debts -€248,760
down €248,760 (-38.2%), from €651,623 to €402,862
- Tax, wage and social debts -€105,473
down €105,473 (-80.5%), from €130,998 to €25,525
of which Taxes: -€91,876
- Profit (loss) carried forward +€77,137
up €77,137 (+175%), from €44,121 to €121,258
Income statement
- Turnover -€1.1m
down €1.1m (-17.5%), from €6.5m to €5.4m
- Services and other goods -€873,287
down €873,287 (-15.1%), from €5.8m to €4.9m
- Staff costs -€100,658
down €100,658 (-23.7%), from €425,508 to €324,849
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.
Result 2024
€654,084
Turnover
-€1.1m
Other operating income
-€26,462
Services and other goods
+€873,287
Staff costs
+€100,658
Depreciation
-€14,623
Other operating charges
-€6,144
Other operating items
+€11,179
Financial income
-€1,216
Financial charges
-€2,789
Taxes
+€53,214
Result 2025
€502,250
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€158,142
Investment
-€83,256
Financing
-€345,243
Cash 2024
€858,376
From operations (derived)
+€158,142
Net result for the year
+€502,250
Depreciation
+€32,717
Receivables within one year
+€1.0m
Deferred charges and accrued income
-€7,114
Trade debts
-€1.1m
Tax, wage and social debts
-€105,473
Other debts
-€248,760
Accrued charges and deferred income
+€113
Investment (derived)
-€83,256
Investment in fixed assets (net)
-€83,256
Financing
-€345,243
Debts after one year
+€37,600
Current portion of long-term debt
+€17,158
Contributions, distributions and other
-€400,000
Cash 2025
€588,020
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,218,426 | €2,968,153 | -€1.3m | -29.6% |
| Formation expenses | 20 | €26,863 | €18,781 | -€8,082 | -30.1% |
| Fixed assets | 21/28 | €1,628,908 | €1,687,528 | +€58,621 | +3.6% |
| Tangible fixed assets | 22/27 | €27,919 | €87,266 | +€59,346 | +213% |
| Furniture and vehicles | 24 | €11,433 | €71,042 | +€59,609 | +521% |
| Other tangible fixed assets | 26 | €16,486 | €16,224 | -€262 | -1.6% |
| Financial fixed assets | 28 | €1,600,988 | €1,600,263 | -€726 | 0.0% |
| Affiliated companies | 280/1 | €1,598,959 | €1,598,959 | = | 0.0% |
| Participating interests | 280 | €1,598,959 | €1,598,959 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,029 | €1,304 | -€726 | -35.8% |
| Amounts receivable and cash guarantees | 285/8 | €2,029 | €1,304 | -€726 | -35.8% |
| Current assets | 29/58 | €2,562,655 | €1,261,843 | -€1.3m | -50.8% |
| Amounts receivable within one year | 40/41 | €1,701,543 | €663,973 | -€1.0m | -61.0% |
| Trade receivables | 40 | €1,607,429 | €557,879 | -€1.0m | -65.3% |
| Other amounts receivable | 41 | €94,115 | €106,094 | +€11,979 | +12.7% |
| Cash at bank and in hand | 54/58 | €858,376 | €588,020 | -€270,356 | -31.5% |
| Deferred charges and accrued income | 490/1 | €2,736 | €9,850 | +€7,114 | +260% |
| Total equity and liabilities | 10/49 | €4,218,426 | €2,968,153 | -€1.3m | -29.6% |
| Equity | 10/15 | €1,680,072 | €1,782,321 | +€102,250 | +6.1% |
| Contributions | 10/11 | €1,562,976 | €1,562,976 | = | 0.0% |
| Capital | 10 | €1,562,976 | €1,562,976 | = | 0.0% |
| Issued capital | 100 | €1,562,976 | €1,562,976 | = | 0.0% |
| Reserves | 13 | €72,975 | €98,088 | +€25,112 | +34.4% |
| Non-distributable reserves | 130/1 | €72,975 | €98,088 | +€25,112 | +34.4% |
| Legal reserve | 130 | €72,975 | €98,088 | +€25,112 | +34.4% |
| Profit (loss) carried forward | 14 | €44,121 | €121,258 | +€77,137 | +175% |
| Amounts payable | 17/49 | €2,538,355 | €1,185,832 | -€1.4m | -53.3% |
| Amounts payable after more than one year | 17 | - | €37,600 | +€37,600 | |
| Financial debts | 170/4 | - | €37,600 | +€37,600 | |
| Credit institutions | 173 | - | €37,600 | +€37,600 | |
| Amounts payable within one year | 42/48 | €2,538,325 | €1,148,089 | -€1.4m | -54.8% |
| Current portion of amounts payable after more than one year | 42 | - | €17,158 | +€17,158 | |
| Trade debts | 44 | €1,755,704 | €702,544 | -€1.1m | -60.0% |
| Suppliers | 440/4 | €1,755,704 | €702,544 | -€1.1m | -60.0% |
| Taxes, remuneration and social security | 45 | €130,998 | €25,525 | -€105,473 | -80.5% |
| Taxes | 450/3 | €91,876 | - | -€91,876 | |
| Remuneration and social security | 454/9 | €39,122 | €25,525 | -€13,597 | -34.8% |
| Other amounts payable | 47/48 | €651,623 | €402,862 | -€248,760 | -38.2% |
| Accrued charges and deferred income | 492/3 | €30 | €143 | +€113 | +372% |
| Operating income | 70/76A | €6,556,270 | €5,402,048 | -€1.2m | -17.6% |
| Turnover | 70 | €6,523,324 | €5,384,385 | -€1.1m | -17.5% |
| Other operating income | 74 | €32,945 | €6,483 | -€26,462 | -80.3% |
| Non-recurring operating income | 76A | - | €11,179 | +€11,179 | |
| Operating charges | 60/66A | €6,262,772 | €5,309,593 | -€953,179 | -15.2% |
| Services and other goods | 61 | €5,802,228 | €4,928,941 | -€873,287 | -15.1% |
| Remuneration, social security and pensions | 62 | €425,508 | €324,849 | -€100,658 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,094 | €32,717 | +€14,623 | +80.8% |
| Other operating charges | 640/8 | €16,941 | €23,085 | +€6,144 | +36.3% |
| Operating profit (loss) | 9901 | €293,498 | €92,455 | -€201,043 | -68.5% |
| Financial income | 75/76B | €452,288 | €451,072 | -€1,216 | -0.3% |
| Recurring financial income | 75 | €452,288 | €451,072 | -€1,216 | -0.3% |
| Income from financial fixed assets | 750 | €450,000 | €450,000 | = | 0.0% |
| Other financial income | 752/9 | €2,288 | €1,072 | -€1,216 | -53.2% |
| Financial charges | 65/66B | €9,154 | €11,943 | +€2,789 | +30.5% |
| Recurring financial charges | 65 | €9,154 | €11,943 | +€2,789 | +30.5% |
| Debt charges | 650 | €7,137 | €7,764 | +€628 | +8.8% |
| Other financial charges | 652/9 | €2,017 | €4,178 | +€2,161 | +107% |
| Profit (loss) for the period before taxes | 9903 | €736,632 | €531,584 | -€205,048 | -27.8% |
| Income taxes | 67/77 | €82,548 | €29,334 | -€53,214 | -64.5% |
| Taxes | 670/3 | €82,548 | €29,334 | -€53,214 | -64.5% |
| Profit (loss) for the period | 9904 | €654,084 | €502,250 | -€151,834 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €654,084 | €502,250 | -€151,834 | -23.2% |
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 21 October 2026 via checked.be.