BK TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets -€105,895
down €105,895 (-5.6%), from €1.9m to €1.8m
of which Land and buildings: -€65,409
- Receivables within one year -€22,046
down €22,046 (-47.1%), from €46,764 to €24,718
of which Other amounts receivable: -€20,006
- Short-term financial debts -€261,702
down €261,702 (-100%), from €261,702 to €0
of which Other loans: -€261,702
- Reserves +€128,206
up €128,206 (+16.0%), from €800,183 to €928,389
of which Distributable reserves: +€128,206
- Other debts +€65,481
up €65,481 (+409%), from €16,000 to €81,482
- Debts after one year -€46,234
down €46,234 (-6.4%), from €723,475 to €677,241
- Current portion of long-term debt -€21,915
down €21,915 (-13.3%), from €164,614 to €142,699
- Gross operating margin +€175,298
up €175,298 (+48.8%), from €359,287 to €534,586
- Taxes +€49,197
up €49,197 (+232%), from €21,217 to €70,414
- Depreciation +€22,726
up €22,726 (+14.0%), from €161,975 to €184,701
- Other operating charges +€17,250
up €17,250 (+121%), from €14,307 to €31,557
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 | €2,025,645 | €1,893,897 | -€131,748 | -6.5% |
| Fixed assets | 21/28 | €1,904,583 | €1,799,688 | -€104,895 | -5.5% |
| Tangible fixed assets | 22/27 | €1,904,333 | €1,798,438 | -€105,895 | -5.6% |
| Land and buildings | 22 | €1,656,291 | €1,590,882 | -€65,409 | -3.9% |
| Plant, machinery and equipment | 23 | €35,846 | €28,105 | -€7,741 | -21.6% |
| Furniture and vehicles | 24 | €212,196 | €179,451 | -€32,745 | -15.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €1,250 | +€1,000 | +400% |
| Current assets | 29/58 | €121,062 | €94,209 | -€26,853 | -22.2% |
| Stocks and contracts in progress | 3 | €35,285 | €36,316 | +€1,030 | +2.9% |
| Stocks | 30/36 | €24,081 | €22,065 | -€2,015 | -8.4% |
| Contracts in progress | 37 | €11,205 | €14,250 | +€3,045 | +27.2% |
| Amounts receivable within one year | 40/41 | €46,764 | €24,718 | -€22,046 | -47.1% |
| Trade receivables | 40 | €18,140 | €16,100 | -€2,040 | -11.2% |
| Other amounts receivable | 41 | €28,623 | €8,618 | -€20,006 | -69.9% |
| Cash at bank and in hand | 54/58 | €23,541 | €25,485 | +€1,944 | +8.3% |
| Deferred charges and accrued income | 490/1 | €15,472 | €7,691 | -€7,781 | -50.3% |
| Total equity and liabilities | 10/49 | €2,025,645 | €1,893,897 | -€131,748 | -6.5% |
| Equity | 10/15 | €818,783 | €946,989 | +€128,206 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €800,183 | €928,389 | +€128,206 | +16.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €800,183 | €928,389 | +€128,206 | +16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,206,862 | €946,908 | -€259,954 | -21.5% |
| Amounts payable after more than one year | 17 | €723,475 | €677,241 | -€46,234 | -6.4% |
| Financial debts | 170/4 | €723,475 | €677,241 | -€46,234 | -6.4% |
| Amounts payable within one year | 42/48 | €477,928 | €265,992 | -€211,936 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €164,614 | €142,699 | -€21,915 | -13.3% |
| Financial debts | 43 | €261,702 | €0 | -€261,702 | -100% |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €261,702 | - | -€261,702 | |
| Trade debts | 44 | €29,686 | €30,387 | +€701 | +2.4% |
| Suppliers | 440/4 | €29,686 | €30,387 | +€701 | +2.4% |
| Taxes, remuneration and social security | 45 | €5,925 | €11,424 | +€5,499 | +92.8% |
| Taxes | 450/3 | €1,167 | €1,668 | +€501 | +42.9% |
| Remuneration and social security | 454/9 | €4,758 | €9,757 | +€4,998 | +105% |
| Other amounts payable | 47/48 | €16,000 | €81,482 | +€65,481 | +409% |
| Accrued charges and deferred income | 492/3 | €5,458 | €3,675 | -€1,783 | -32.7% |
| Non-recurring operating income | 76A | €41,547 | €247,506 | +€205,959 | +496% |
| Remuneration, social security and pensions | 62 | €66,987 | €70,261 | +€3,274 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,975 | €184,701 | +€22,726 | +14.0% |
| Other operating charges | 640/8 | €14,307 | €31,557 | +€17,250 | +121% |
| Non-recurring operating charges | 66A | €26,628 | €0 | -€26,628 | -100% |
| Gross operating margin | 9900 | €359,287 | €534,586 | +€175,298 | +48.8% |
| Operating profit (loss) | 9901 | €89,391 | €248,066 | +€158,676 | +178% |
| Financial income | 75/76B | €2,845 | €3,533 | +€688 | +24.2% |
| Recurring financial income | 75 | €2,845 | €3,533 | +€688 | +24.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €18,264 | €21,590 | +€3,326 | +18.2% |
| Recurring financial charges | 65 | €18,264 | €21,590 | +€3,326 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €73,971 | €230,010 | +€156,038 | +211% |
| Income taxes | 67/77 | €21,217 | €70,414 | +€49,197 | +232% |
| Profit (loss) for the period | 9904 | €52,755 | €159,596 | +€106,841 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €52,755 | €159,596 | +€106,841 | +203% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.