BKBS CONSULTANT: 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.
BKBS CONSULTANT
Largest movements
- Tangible fixed assets +€167,253
up €167,253 (+85.1%), from €196,563 to €363,816
of which Land and buildings: +€98,765
- Deferred charges and accrued income +€25,161
up €25,161 (+30,369%), from €83 to €25,244
- Cash -€24,637
down €24,637 (-23.8%), from €103,597 to €78,960
mainly Investment in fixed assets (net) (-€226,095) and Contributions, distributions and other (-€31,834)
- Debts after one year +€60,316
up €60,316 (+38.7%), from €156,039 to €216,355
- Investment grants +€39,585
up €39,585 (+250%), from €15,840 to €55,425
- Current portion of long-term debt +€34,304
up €34,304 (+177%), from €19,416 to €53,720
- Tax, wage and social debts +€21,910
up €21,910 (+134%), from €16,362 to €38,271
of which Taxes: +€22,030
- Other debts -€6,333
down €6,333 (-7.5%), from €84,775 to €78,442
- Depreciation +€52,604
up €52,604 (+652%), from €8,068 to €60,672
- Gross operating margin +€31,155
up €31,155 (+19.2%), from €161,845 to €193,000
- Financial charges -€8,416
down €8,416 (-14.8%), from €56,959 to €48,543
- Taxes -€6,833
down €6,833 (-31.2%), from €21,887 to €15,055
- Financial income +€4,967
up €4,967 (+63,921%), from €8 to €4,974
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 | €326,611 | €488,211 | +€161,599 | +49.5% |
| Fixed assets | 21/28 | €209,471 | €374,894 | +€165,423 | +79.0% |
| Intangible fixed assets | 21 | €12,907 | €10,807 | -€2,100 | -16.3% |
| Tangible fixed assets | 22/27 | €196,563 | €363,816 | +€167,253 | +85.1% |
| Land and buildings | 22 | €183,087 | €281,852 | +€98,765 | +53.9% |
| Plant, machinery and equipment | 23 | - | €11,692 | +€11,692 | |
| Furniture and vehicles | 24 | €5,276 | €70,272 | +€64,996 | +1,232% |
| Assets under construction and advance payments | 27 | €8,200 | €0 | -€8,200 | -100% |
| Financial fixed assets | 28 | - | €270 | +€270 | |
| Current assets | 29/58 | €117,141 | €113,317 | -€3,824 | -3.3% |
| Amounts receivable within one year | 40/41 | €13,461 | €9,113 | -€4,348 | -32.3% |
| Trade receivables | 40 | €13,461 | €9,113 | -€4,348 | -32.3% |
| Cash at bank and in hand | 54/58 | €103,597 | €78,960 | -€24,637 | -23.8% |
| Deferred charges and accrued income | 490/1 | €83 | €25,244 | +€25,161 | +30,369% |
| Total equity and liabilities | 10/49 | €326,611 | €488,211 | +€161,599 | +49.5% |
| Equity | 10/15 | €44,115 | €83,700 | +€39,585 | +89.7% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Reserves | 13 | €26,975 | €26,975 | = | 0.0% |
| Distributable reserves | 133 | €26,975 | €26,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €15,840 | €55,425 | +€39,585 | +250% |
| Amounts payable | 17/49 | €282,496 | €404,511 | +€122,015 | +43.2% |
| Amounts payable after more than one year | 17 | €156,039 | €216,355 | +€60,316 | +38.7% |
| Financial debts | 170/4 | €156,039 | €216,355 | +€60,316 | +38.7% |
| Amounts payable within one year | 42/48 | €125,784 | €186,359 | +€60,575 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €19,416 | €53,720 | +€34,304 | +177% |
| Trade debts | 44 | €5,231 | €10,925 | +€5,695 | +109% |
| Suppliers | 440/4 | €5,231 | €10,925 | +€5,695 | +109% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €16,362 | €38,271 | +€21,910 | +134% |
| Taxes | 450/3 | €16,202 | €38,231 | +€22,030 | +136% |
| Remuneration and social security | 454/9 | €160 | €40 | -€120 | -75.0% |
| Other amounts payable | 47/48 | €84,775 | €78,442 | -€6,333 | -7.5% |
| Accrued charges and deferred income | 492/3 | €673 | €1,797 | +€1,123 | +167% |
| Remuneration, social security and pensions | 62 | - | €1,022 | +€1,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,068 | €60,672 | +€52,604 | +652% |
| Other operating charges | 640/8 | €1,303 | €1,265 | -€39 | -3.0% |
| Gross operating margin | 9900 | €161,845 | €193,000 | +€31,155 | +19.2% |
| Operating profit (loss) | 9901 | €152,474 | €130,042 | -€22,432 | -14.7% |
| Financial income | 75/76B | €8 | €4,974 | +€4,967 | +63,921% |
| Recurring financial income | 75 | €8 | €4,974 | +€4,967 | +63,921% |
| Financial charges | 65/66B | €56,959 | €48,543 | -€8,416 | -14.8% |
| Recurring financial charges | 65 | €56,959 | €48,543 | -€8,416 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €95,522 | €86,473 | -€9,049 | -9.5% |
| Income taxes | 67/77 | €21,887 | €15,055 | -€6,833 | -31.2% |
| Profit (loss) for the period | 9904 | €73,635 | €71,419 | -€2,216 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,635 | €71,419 | -€2,216 | -3.0% |
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 1 November 2026 via checked.be.