BKAV-BKAV: 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.
BKAV-BKAV
Largest movements
- Receivables within one year +€11,880
up €11,880 (+62.1%), from €19,120 to €31,000
of which Trade receivables: +€14,637
- Cash +€2,683
up €2,683 (+33.9%), from €7,917 to €10,600
mainly Net result for the year (+€18,759) and Depreciation (+€4,895)
- Tangible fixed assets -€1,255
down €1,255 (-7.6%), from €16,429 to €15,173
- Deferred charges and accrued income +€1,154
up €1,154 (+292%), from €396 to €1,550
- Reserves +€18,759
up €18,759 (+66.5%), from €28,191 to €46,950
- Tax, wage and social debts -€3,414
down €3,414 (-33.4%), from €10,210 to €6,795
of which Remuneration and social security: -€2,673
- Trade debts -€882
down €882 (-35.9%), from €2,460 to €1,578
- Gross operating margin -€5,548
down €5,548 (-15.4%), from €35,909 to €30,361
- Depreciation +€4,276
up €4,276 (+691%), from €619 to €4,895
- Taxes -€1,855
down €1,855 (-25.7%), from €7,233 to €5,377
- Financial charges +€1,329
up €1,329 (+269%), from €494 to €1,823
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 | €43,861 | €58,323 | +€14,462 | +33.0% |
| Fixed assets | 21/28 | €16,429 | €15,173 | -€1,255 | -7.6% |
| Tangible fixed assets | 22/27 | €16,429 | €15,173 | -€1,255 | -7.6% |
| Furniture and vehicles | 24 | €16,429 | €15,173 | -€1,255 | -7.6% |
| Current assets | 29/58 | €27,432 | €43,150 | +€15,718 | +57.3% |
| Amounts receivable within one year | 40/41 | €19,120 | €31,000 | +€11,880 | +62.1% |
| Trade receivables | 40 | - | €14,637 | +€14,637 | |
| Other amounts receivable | 41 | €19,120 | €16,363 | -€2,757 | -14.4% |
| Cash at bank and in hand | 54/58 | €7,917 | €10,600 | +€2,683 | +33.9% |
| Deferred charges and accrued income | 490/1 | €396 | €1,550 | +€1,154 | +292% |
| Total equity and liabilities | 10/49 | €43,861 | €58,323 | +€14,462 | +33.0% |
| Equity | 10/15 | €31,191 | €49,950 | +€18,759 | +60.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,191 | €46,950 | +€18,759 | +66.5% |
| Distributable reserves | 133 | €28,191 | €46,950 | +€18,759 | +66.5% |
| Amounts payable | 17/49 | €12,670 | €8,373 | -€4,297 | -33.9% |
| Amounts payable within one year | 42/48 | €12,670 | €8,373 | -€4,297 | -33.9% |
| Trade debts | 44 | €2,460 | €1,578 | -€882 | -35.9% |
| Suppliers | 440/4 | €2,460 | €1,578 | -€882 | -35.9% |
| Taxes, remuneration and social security | 45 | €10,210 | €6,795 | -€3,414 | -33.4% |
| Taxes | 450/3 | €7,536 | €6,795 | -€741 | -9.8% |
| Remuneration and social security | 454/9 | €2,673 | - | -€2,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €619 | €4,895 | +€4,276 | +691% |
| Other operating charges | 640/8 | €247 | €389 | +€142 | +57.2% |
| Gross operating margin | 9900 | €35,909 | €30,361 | -€5,548 | -15.4% |
| Operating profit (loss) | 9901 | €35,043 | €25,078 | -€9,965 | -28.4% |
| Financial income | 75/76B | €875 | €881 | +€7 | +0.8% |
| Recurring financial income | 75 | €875 | €881 | +€7 | +0.8% |
| Financial charges | 65/66B | €494 | €1,823 | +€1,329 | +269% |
| Recurring financial charges | 65 | €494 | €1,823 | +€1,329 | +269% |
| Profit (loss) for the period before taxes | 9903 | €35,424 | €24,136 | -€11,287 | -31.9% |
| Income taxes | 67/77 | €7,233 | €5,377 | -€1,855 | -25.7% |
| Profit (loss) for the period | 9904 | €28,191 | €18,759 | -€9,432 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,191 | €18,759 | -€9,432 | -33.5% |
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 22 October 2026 via checked.be.