BKD TECHNIC: 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.
BKD TECHNIC
Largest movements
- Cash +€22,010
up €22,010 (+189.9%), from €11,589 to €33,599
mainly Receivables within one year (+€17,903) and Trade debts (+€11,836)
- Receivables within one year -€17,903
down €17,903 (-44.7%), from €40,076 to €22,173
of which Trade receivables: -€21,124
- Tangible fixed assets -€3,108
down €3,108 (-18.7%), from €16,605 to €13,497
- Deferred charges and accrued income -€1,366
down €1,366 (-21.6%), from €6,315 to €4,948
- Trade debts +€11,836
up €11,836 (+430.5%), from €2,749 to €14,586
- Tax, wage and social debts -€10,073
down €10,073 (-47.4%), from €21,264 to €11,191
of which Taxes: -€11,628
- Other debts -€2,168
down €2,168 (-22.5%), from €9,650 to €7,482
- Staff costs +€10,898
up €10,898 (+81.4%), from €13,395 to €24,293
- Gross operating margin +€6,956
up €6,956 (+25.0%), from €27,853 to €34,808
- Financial charges -€1,907
down €1,907 (-38.8%), from €4,910 to €3,003
- Other operating charges +€1,294
up €1,294 (+142.1%), from €911 to €2,205
- Taxes -€364
down €364 (-29.7%), from €1,226 to €862
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,153 | €96,786 | -€367 | -0.4% |
| Fixed assets | 21/28 | €16,804 | €13,696 | -€3,108 | -18.5% |
| Tangible fixed assets | 22/27 | €16,605 | €13,497 | -€3,108 | -18.7% |
| Furniture and vehicles | 24 | €16,605 | €13,497 | -€3,108 | -18.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €80,349 | €83,090 | +€2,741 | +3.4% |
| Amounts receivable after more than one year | 29 | €22,370 | €22,370 | = | 0.0% |
| Other amounts receivable | 291 | €22,370 | €22,370 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €40,076 | €22,173 | -€17,903 | -44.7% |
| Trade receivables | 40 | €39,965 | €18,841 | -€21,124 | -52.9% |
| Other amounts receivable | 41 | €111 | €3,332 | +€3,221 | +2911.7% |
| Cash at bank and in hand | 54/58 | €11,589 | €33,599 | +€22,010 | +189.9% |
| Deferred charges and accrued income | 490/1 | €6,315 | €4,948 | -€1,366 | -21.6% |
| Total equity and liabilities | 10/49 | €97,153 | €96,786 | -€367 | -0.4% |
| Equity | 10/15 | €63,490 | €63,527 | +€37 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,290 | €57,327 | +€37 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €55,430 | €57,327 | +€1,897 | +3.4% |
| Amounts payable | 17/49 | €33,663 | €33,259 | -€405 | -1.2% |
| Amounts payable within one year | 42/48 | €33,663 | €33,259 | -€405 | -1.2% |
| Trade debts | 44 | €2,749 | €14,586 | +€11,836 | +430.5% |
| Suppliers | 440/4 | €2,749 | €14,586 | +€11,836 | +430.5% |
| Taxes, remuneration and social security | 45 | €21,264 | €11,191 | -€10,073 | -47.4% |
| Taxes | 450/3 | €16,209 | €4,581 | -€11,628 | -71.7% |
| Remuneration and social security | 454/9 | €5,055 | €6,610 | +€1,555 | +30.8% |
| Other amounts payable | 47/48 | €9,650 | €7,482 | -€2,168 | -22.5% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €13,395 | €24,293 | +€10,898 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,289 | €4,408 | +€119 | +2.8% |
| Other operating charges | 640/8 | €911 | €2,205 | +€1,294 | +142.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,853 | €34,808 | +€6,956 | +25.0% |
| Operating profit (loss) | 9901 | €9,258 | €3,903 | -€5,356 | -57.8% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100.0% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100.0% |
| Financial charges | 65/66B | €4,910 | €3,003 | -€1,907 | -38.8% |
| Recurring financial charges | 65 | €4,910 | €3,003 | -€1,907 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €4,358 | €899 | -€3,458 | -79.4% |
| Income taxes | 67/77 | €1,226 | €862 | -€364 | -29.7% |
| Profit (loss) for the period | 9904 | €3,132 | €37 | -€3,095 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,132 | €37 | -€3,095 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.