BK SOL: what changed
Two fiscal 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 SOL
Largest movements
- Tangible fixed assets +€29,660
up €29,660 (+478.7%), from €6,196 to €35,856
of which Furniture and vehicles: +€24,417
- Receivables within one year +€10,945
up €10,945 (+7.0%), from €155,417 to €166,362
of which Other amounts receivable: +€7,434
- Cash +€3,984
up €3,984 (+13.9%), from €28,572 to €32,556
mainly Trade debts (+€27,997) and Net result for the year (+€25,138)
- Deferred charges and accrued income +€3,091
up €3,091 (+128.2%), from €2,410 to €5,501
- Trade debts +€27,997
up €27,997 (+28.0%), from €100,063 to €128,059
- Reserves +€25,138
up €25,138 (+142.0%), from €17,706 to €42,844
of which Distributable reserves: +€25,138
- Tax, wage and social debts -€3,584
down €3,584 (-22.5%), from €15,941 to €12,357
of which Remuneration and social security: -€6,005
- Gross operating margin +€8,546
up €8,546 (+14.6%), from €58,369 to €66,916
- Staff costs -€7,293
down €7,293 (-35.5%), from €20,565 to €13,272
- Write-downs -€5,340
no longer reported in 2022 (was €5,340)
- Depreciation +€4,789
up €4,789 (+214.1%), from €2,237 to €7,026
- Taxes +€4,541
up €4,541 (+59.1%), from €7,689 to €12,230
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,263 | €248,942 | +€47,680 | +23.7% |
| Fixed assets | 21/28 | €14,864 | €44,524 | +€29,660 | +199.5% |
| Tangible fixed assets | 22/27 | €6,196 | €35,856 | +€29,660 | +478.7% |
| Plant, machinery and equipment | 23 | €1,772 | €7,016 | +€5,244 | +295.9% |
| Furniture and vehicles | 24 | €4,424 | €28,840 | +€24,417 | +551.9% |
| Financial fixed assets | 28 | €8,667 | €8,667 | = | 0.0% |
| Current assets | 29/58 | €186,399 | €204,419 | +€18,020 | +9.7% |
| Amounts receivable within one year | 40/41 | €155,417 | €166,362 | +€10,945 | +7.0% |
| Trade receivables | 40 | €152,449 | €155,960 | +€3,511 | +2.3% |
| Other amounts receivable | 41 | €2,968 | €10,402 | +€7,434 | +250.5% |
| Cash at bank and in hand | 54/58 | €28,572 | €32,556 | +€3,984 | +13.9% |
| Deferred charges and accrued income | 490/1 | €2,410 | €5,501 | +€3,091 | +128.2% |
| Total equity and liabilities | 10/49 | €201,263 | €248,942 | +€47,680 | +23.7% |
| Equity | 10/15 | €62,553 | €87,691 | +€25,138 | +40.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,706 | €42,844 | +€25,138 | +142.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,846 | €40,984 | +€25,138 | +158.6% |
| Profit (loss) carried forward | 14 | €38,647 | €38,647 | = | 0.0% |
| Amounts payable | 17/49 | €138,709 | €161,252 | +€22,542 | +16.3% |
| Amounts payable within one year | 42/48 | €138,709 | €161,252 | +€22,542 | +16.3% |
| Trade debts | 44 | €100,063 | €128,059 | +€27,997 | +28.0% |
| Suppliers | 440/4 | €100,063 | €128,059 | +€27,997 | +28.0% |
| Taxes, remuneration and social security | 45 | €15,941 | €12,357 | -€3,584 | -22.5% |
| Taxes | 450/3 | €8,692 | €11,113 | +€2,421 | +27.9% |
| Remuneration and social security | 454/9 | €7,249 | €1,243 | -€6,005 | -82.8% |
| Other amounts payable | 47/48 | €22,706 | €20,836 | -€1,870 | -8.2% |
| Remuneration, social security and pensions | 62 | €20,565 | €13,272 | -€7,293 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,237 | €7,026 | +€4,789 | +214.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,340 | - | -€5,340 | |
| Other operating charges | 640/8 | €4,635 | €8,297 | +€3,662 | +79.0% |
| Non-recurring operating charges | 66A | €774 | €250 | -€524 | -67.7% |
| Gross operating margin | 9900 | €58,369 | €66,916 | +€8,546 | +14.6% |
| Operating profit (loss) | 9901 | €24,819 | €38,071 | +€13,252 | +53.4% |
| Financial income | 75/76B | €1 | €1 | +€0 | +47.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +47.1% |
| Financial charges | 65/66B | €1,285 | €705 | -€580 | -45.1% |
| Recurring financial charges | 65 | €1,285 | €705 | -€580 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €23,535 | €37,367 | +€13,832 | +58.8% |
| Income taxes | 67/77 | €7,689 | €12,230 | +€4,541 | +59.1% |
| Profit (loss) for the period | 9904 | €15,846 | €25,138 | +€9,291 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,846 | €25,138 | +€9,291 | +58.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.