BK Trading: 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 Trading
Largest movements
- Receivables within one year +€126,768
up €126,768 (+14.5%), from €874,447 to €1.0m
of which Other amounts receivable: +€83,605
- Intangible fixed assets -€32,120
down €32,120 (-40.3%), from €79,743 to €47,623
- Accrued charges and deferred income +€95,029
up €95,029 (+258%), from €36,861 to €131,890
- Profit (loss) carried forward +€39,290
up €39,290 (+7.5%), from €523,665 to €562,955
- Tax, wage and social debts -€37,854
down €37,854 (-25.6%), from €147,631 to €109,776
of which Taxes: -€39,896
- Gross operating margin -€180,923
down €180,923 (-42.0%), from €430,895 to €249,972
- Taxes -€46,599
down €46,599 (-75.4%), from €61,814 to €15,214
- Staff costs +€22,247
up €22,247 (+37.1%), from €60,012 to €82,259
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 | €1,084,506 | €1,184,116 | +€99,609 | +9.2% |
| Fixed assets | 21/28 | €85,204 | €50,752 | -€34,452 | -40.4% |
| Intangible fixed assets | 21 | €79,743 | €47,623 | -€32,120 | -40.3% |
| Tangible fixed assets | 22/27 | €5,461 | €3,129 | -€2,332 | -42.7% |
| Furniture and vehicles | 24 | €5,461 | €3,129 | -€2,332 | -42.7% |
| Current assets | 29/58 | €999,303 | €1,133,364 | +€134,061 | +13.4% |
| Amounts receivable within one year | 40/41 | €874,447 | €1,001,215 | +€126,768 | +14.5% |
| Trade receivables | 40 | €187,874 | €231,037 | +€43,163 | +23.0% |
| Other amounts receivable | 41 | €686,573 | €770,178 | +€83,605 | +12.2% |
| Cash at bank and in hand | 54/58 | €114,715 | €117,928 | +€3,213 | +2.8% |
| Deferred charges and accrued income | 490/1 | €10,140 | €14,221 | +€4,080 | +40.2% |
| Total equity and liabilities | 10/49 | €1,084,506 | €1,184,116 | +€99,609 | +9.2% |
| Equity | 10/15 | €526,665 | €565,955 | +€39,290 | +7.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523,665 | €562,955 | +€39,290 | +7.5% |
| Amounts payable | 17/49 | €557,841 | €618,160 | +€60,319 | +10.8% |
| Amounts payable within one year | 42/48 | €520,980 | €486,270 | -€34,710 | -6.7% |
| Trade debts | 44 | €287,349 | €287,494 | +€145 | +0.1% |
| Suppliers | 440/4 | €287,349 | €287,494 | +€145 | +0.1% |
| Taxes, remuneration and social security | 45 | €147,631 | €109,776 | -€37,854 | -25.6% |
| Taxes | 450/3 | €139,403 | €99,507 | -€39,896 | -28.6% |
| Remuneration and social security | 454/9 | €8,228 | €10,269 | +€2,041 | +24.8% |
| Other amounts payable | 47/48 | €86,000 | €89,000 | +€3,000 | +3.5% |
| Accrued charges and deferred income | 492/3 | €36,861 | €131,890 | +€95,029 | +258% |
| Remuneration, social security and pensions | 62 | €60,012 | €82,259 | +€22,247 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,942 | €34,452 | -€491 | -1.4% |
| Other operating charges | 640/8 | €505 | €3,897 | +€3,392 | +671% |
| Gross operating margin | 9900 | €430,895 | €249,972 | -€180,923 | -42.0% |
| Operating profit (loss) | 9901 | €335,435 | €129,364 | -€206,071 | -61.4% |
| Financial income | 75/76B | €10,141 | €14,247 | +€4,106 | +40.5% |
| Recurring financial income | 75 | €10,141 | €14,247 | +€4,106 | +40.5% |
| Financial charges | 65/66B | €1,413 | €107 | -€1,306 | -92.4% |
| Recurring financial charges | 65 | €1,413 | €107 | -€1,306 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €344,163 | €143,504 | -€200,659 | -58.3% |
| Income taxes | 67/77 | €61,814 | €15,214 | -€46,599 | -75.4% |
| Profit (loss) for the period | 9904 | €282,350 | €128,290 | -€154,060 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €282,350 | €128,290 | -€154,060 | -54.6% |
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 26 October 2026 via checked.be.