BK SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash -€11,764
down €11,764 (-97.1%), from €12,116 to €351
mainly Receivables within one year (-€8,816) and Investment in fixed assets (net) (-€8,678)
- Receivables within one year +€8,816
up €8,816 (+100.0%), from €8,816 to €17,632
of which Trade receivables: +€7,621
- Tangible fixed assets +€8,107
new in 2025: €8,107
- Reserves +€5,860
up €5,860 (+76.6%), from €7,650 to €13,510
- Trade debts -€3,738
down €3,738 (-44.2%), from €8,463 to €4,725
- Other debts +€3,582
up €3,582 (+237.1%), from €1,511 to €5,093
- Tax, wage and social debts -€500
down €500 (-17.4%), from €2,869 to €2,368
- Gross operating margin -€8,381
down €8,381 (-47.1%), from €17,776 to €9,395
- Depreciation -€1,982
down €1,982 (-77.3%), from €2,563 to €581
- Other operating charges +€503
new in 2025: €503
- Taxes -€500
down €500 (-17.4%), from €2,869 to €2,368
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.
Cash bridge derived
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 | €24,492 | €29,696 | +€5,204 | +21.2% |
| Formation expenses | 20 | €11 | €0 | -€11 | -100.0% |
| Fixed assets | 21/28 | €1,750 | €9,857 | +€8,107 | +463.3% |
| Tangible fixed assets | 22/27 | - | €8,107 | +€8,107 | |
| Furniture and vehicles | 24 | - | €8,107 | +€8,107 | |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €22,731 | €19,839 | -€2,892 | -12.7% |
| Amounts receivable within one year | 40/41 | €8,816 | €17,632 | +€8,816 | +100.0% |
| Trade receivables | 40 | €7,364 | €14,985 | +€7,621 | +103.5% |
| Other amounts receivable | 41 | €1,451 | €2,647 | +€1,195 | +82.4% |
| Cash at bank and in hand | 54/58 | €12,116 | €351 | -€11,764 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,800 | €1,856 | +€56 | +3.1% |
| Total equity and liabilities | 10/49 | €24,492 | €29,696 | +€5,204 | +21.2% |
| Equity | 10/15 | €11,650 | €17,510 | +€5,860 | +50.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,650 | €13,510 | +€5,860 | +76.6% |
| Distributable reserves | 133 | €7,650 | €13,510 | +€5,860 | +76.6% |
| Amounts payable | 17/49 | €12,842 | €12,186 | -€656 | -5.1% |
| Amounts payable within one year | 42/48 | €12,842 | €12,186 | -€656 | -5.1% |
| Trade debts | 44 | €8,463 | €4,725 | -€3,738 | -44.2% |
| Suppliers | 440/4 | €8,463 | €4,725 | -€3,738 | -44.2% |
| Taxes, remuneration and social security | 45 | €2,869 | €2,368 | -€500 | -17.4% |
| Taxes | 450/3 | €2,869 | €2,368 | -€500 | -17.4% |
| Other amounts payable | 47/48 | €1,511 | €5,093 | +€3,582 | +237.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,563 | €581 | -€1,982 | -77.3% |
| Other operating charges | 640/8 | - | €503 | +€503 | |
| Non-recurring operating charges | 66A | €4,680 | €0 | -€4,680 | -100.0% |
| Gross operating margin | 9900 | €17,776 | €9,395 | -€8,381 | -47.1% |
| Operating profit (loss) | 9901 | €10,533 | €8,311 | -€2,222 | -21.1% |
| Financial charges | 65/66B | €15 | €83 | +€68 | +466.4% |
| Recurring financial charges | 65 | €15 | €83 | +€68 | +466.4% |
| Profit (loss) for the period before taxes | 9903 | €10,519 | €8,228 | -€2,290 | -21.8% |
| Income taxes | 67/77 | €2,869 | €2,368 | -€500 | -17.4% |
| Profit (loss) for the period | 9904 | €7,650 | €5,860 | -€1,790 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,650 | €5,860 | -€1,790 | -23.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.