BKA Construct: 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.
BKA Construct
Largest movements
- Receivables within one year -€14,029
down €14,029 (-68.1%), from €20,592 to €6,564
of which Trade receivables: -€13,907
- Stocks and contracts +€10,249
new in 2025: €10,249
- Tangible fixed assets +€2,161
up €2,161 (+10198.4%), from €21 to €2,182
- Trade debts -€3,267
no longer reported in 2025 (was €3,267)
- Other debts +€2,230
up €2,230 (+118.8%), from €1,877 to €4,107
- Tax, wage and social debts -€787
down €787 (-37.7%), from €2,090 to €1,303
- Gross operating margin -€2,337
down €2,337 (-55.9%), from €4,177 to €1,840
- Taxes -€683
down €683 (-58.6%), from €1,166 to €482
- Depreciation +€675
up €675 (+1061.2%), from €64 to €739
- Other operating charges -€52
down €52 (-15.0%), from €347 to €295
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 | €20,829 | €19,198 | -€1,632 | -7.8% |
| Fixed assets | 21/28 | €21 | €2,182 | +€2,161 | +10198.4% |
| Tangible fixed assets | 22/27 | €21 | €2,182 | +€2,161 | +10198.4% |
| Furniture and vehicles | 24 | €21 | €2,182 | +€2,161 | +10198.4% |
| Current assets | 29/58 | €20,808 | €17,015 | -€3,793 | -18.2% |
| Stocks and contracts in progress | 3 | - | €10,249 | +€10,249 | |
| Contracts in progress | 37 | - | €10,249 | +€10,249 | |
| Amounts receivable within one year | 40/41 | €20,592 | €6,564 | -€14,029 | -68.1% |
| Trade receivables | 40 | €19,647 | €5,739 | -€13,907 | -70.8% |
| Other amounts receivable | 41 | €946 | €824 | -€122 | -12.9% |
| Cash at bank and in hand | 54/58 | €216 | €203 | -€12 | -5.8% |
| Total equity and liabilities | 10/49 | €20,829 | €19,198 | -€1,632 | -7.8% |
| Equity | 10/15 | €13,595 | €13,787 | +€192 | +1.4% |
| Contributions | 10/11 | €4,600 | €4,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,995 | €9,187 | +€192 | +2.1% |
| Amounts payable | 17/49 | €7,234 | €5,410 | -€1,824 | -25.2% |
| Amounts payable within one year | 42/48 | €7,234 | €5,410 | -€1,824 | -25.2% |
| Trade debts | 44 | €3,267 | - | -€3,267 | |
| Suppliers | 440/4 | €3,267 | - | -€3,267 | |
| Taxes, remuneration and social security | 45 | €2,090 | €1,303 | -€787 | -37.7% |
| Taxes | 450/3 | €2,090 | €1,303 | -€787 | -37.7% |
| Other amounts payable | 47/48 | €1,877 | €4,107 | +€2,230 | +118.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €739 | +€675 | +1061.2% |
| Other operating charges | 640/8 | €347 | €295 | -€52 | -15.0% |
| Gross operating margin | 9900 | €4,177 | €1,840 | -€2,337 | -55.9% |
| Operating profit (loss) | 9901 | €3,767 | €806 | -€2,960 | -78.6% |
| Financial charges | 65/66B | €138 | €132 | -€6 | -4.6% |
| Recurring financial charges | 65 | €138 | €132 | -€6 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €3,628 | €674 | -€2,954 | -81.4% |
| Income taxes | 67/77 | €1,166 | €482 | -€683 | -58.6% |
| Profit (loss) for the period | 9904 | €2,463 | €192 | -€2,271 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,463 | €192 | -€2,271 | -92.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.