Bk Soins: 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 Soins
Largest movements
- Deferred charges and accrued income +€3,823
up €3,823 (+154%), from €2,475 to €6,297
- Receivables within one year +€878
up €878 (+8.7%), from €10,115 to €10,993
of which Trade receivables: +€6,359
- Formation expenses -€259
no longer reported in 2024 (was €259)
- Profit (loss) carried forward +€49,054
up €49,054, from -€49,054 to €0
- Other debts -€27,577
down €27,577 (-84.1%), from €32,800 to €5,223
- Trade debts -€22,866
no longer reported in 2024 (was €22,866)
- Reserves +€5,904
new in 2024: €5,904
- Gross operating margin +€76,292
up €76,292, from -€12,065 to €64,227
- Taxes +€3,316
new in 2024: €3,316
- Other operating charges -€733
down €733 (-20.6%), from €3,554 to €2,821
- Depreciation -€715
down €715 (-73.4%), from €974 to €259
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 | €12,926 | €17,443 | +€4,518 | +34.9% |
| Formation expenses | 20 | €259 | - | -€259 | |
| Current assets | 29/58 | €12,667 | €17,443 | +€4,776 | +37.7% |
| Amounts receivable within one year | 40/41 | €10,115 | €10,993 | +€878 | +8.7% |
| Trade receivables | 40 | €4,631 | €10,990 | +€6,359 | +137% |
| Other amounts receivable | 41 | €5,484 | €4 | -€5,480 | -99.9% |
| Cash at bank and in hand | 54/58 | €78 | €153 | +€75 | +96.9% |
| Deferred charges and accrued income | 490/1 | €2,475 | €6,297 | +€3,823 | +154% |
| Total equity and liabilities | 10/49 | €12,926 | €17,443 | +€4,518 | +34.9% |
| Equity | 10/15 | -€46,054 | €8,904 | +€54,958 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,904 | +€5,904 | |
| Distributable reserves | 133 | - | €5,904 | +€5,904 | |
| Profit (loss) carried forward | 14 | -€49,054 | €0 | +€49,054 | |
| Amounts payable | 17/49 | €58,980 | €8,540 | -€50,440 | -85.5% |
| Amounts payable within one year | 42/48 | €58,980 | €8,540 | -€50,440 | -85.5% |
| Trade debts | 44 | €22,866 | - | -€22,866 | |
| Suppliers | 440/4 | €22,866 | - | -€22,866 | |
| Taxes, remuneration and social security | 45 | €3,313 | €3,316 | +€3 | +0.1% |
| Taxes | 450/3 | €1,196 | €3,316 | +€2,120 | +177% |
| Remuneration and social security | 454/9 | €2,117 | - | -€2,117 | |
| Other amounts payable | 47/48 | €32,800 | €5,223 | -€27,577 | -84.1% |
| Remuneration, social security and pensions | 62 | €62 | €0 | -€62 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | €259 | -€715 | -73.4% |
| Other operating charges | 640/8 | €3,554 | €2,821 | -€733 | -20.6% |
| Non-recurring operating charges | 66A | €2,254 | €2,644 | +€389 | +17.3% |
| Gross operating margin | 9900 | -€12,065 | €64,227 | +€76,292 | |
| Operating profit (loss) | 9901 | -€18,908 | €58,504 | +€77,412 | |
| Financial charges | 65/66B | €206 | €230 | +€24 | +11.6% |
| Recurring financial charges | 65 | €206 | €230 | +€24 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,114 | €58,274 | +€77,388 | |
| Income taxes | 67/77 | - | €3,316 | +€3,316 | |
| Profit (loss) for the period | 9904 | -€19,114 | €54,958 | +€74,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,114 | €54,958 | +€74,072 |
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 14 October 2026 via checked.be.