BKE50: 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.
BKE50
Largest movements
- Tangible fixed assets -€411,083
down €411,083 (-13.9%), from €3.0m to €2.6m
- Debts after one year -€965,610
down €965,610 (-52.0%), from €1.9m to €892,500
- Current portion of long-term debt +€913,110
up €913,110 (+1739.3%), from €52,500 to €965,610
- Other debts -€328,600
down €328,600 (-37.5%), from €875,448 to €546,848
- Profit (loss) carried forward -€69,745
down €69,745 (-39.9%), from -€174,665 to -€244,410
- Accrued charges and deferred income +€40,606
new in 2024: €40,606
- Financial charges -€23,767
down €23,767 (-21.6%), from €110,129 to €86,362
- Gross operating margin +€15,306
up €15,306 (+21.3%), from €71,767 to €87,072
- Depreciation -€7,133
down €7,133 (-9.9%), from €71,991 to €64,858
- Other operating charges +€4,206
up €4,206 (+292.4%), from €1,439 to €5,645
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 | €2,968,041 | €2,557,617 | -€410,424 | -13.8% |
| Fixed assets | 21/28 | €2,964,597 | €2,553,514 | -€411,083 | -13.9% |
| Tangible fixed assets | 22/27 | €2,964,597 | €2,553,514 | -€411,083 | -13.9% |
| Land and buildings | 22 | €2,964,597 | €2,553,514 | -€411,083 | -13.9% |
| Current assets | 29/58 | €3,443 | €4,103 | +€659 | +19.1% |
| Amounts receivable within one year | 40/41 | €119 | €853 | +€734 | +619.2% |
| Trade receivables | 40 | €119 | €853 | +€734 | +619.2% |
| Cash at bank and in hand | 54/58 | €3,325 | €3,250 | -€75 | -2.2% |
| Total equity and liabilities | 10/49 | €2,968,041 | €2,557,617 | -€410,424 | -13.8% |
| Equity | 10/15 | €175,335 | €105,590 | -€69,745 | -39.8% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,665 | -€244,410 | -€69,745 | -39.9% |
| Amounts payable | 17/49 | €2,792,706 | €2,452,027 | -€340,679 | -12.2% |
| Amounts payable after more than one year | 17 | €1,858,110 | €892,500 | -€965,610 | -52.0% |
| Financial debts | 170/4 | €1,858,110 | €892,500 | -€965,610 | -52.0% |
| Amounts payable within one year | 42/48 | €934,595 | €1,518,921 | +€584,326 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €52,500 | €965,610 | +€913,110 | +1739.3% |
| Trade debts | 44 | €3,938 | €4,644 | +€705 | +17.9% |
| Suppliers | 440/4 | €3,938 | €4,644 | +€705 | +17.9% |
| Advances received on contracts in progress | 46 | €2,709 | €1,819 | -€890 | -32.9% |
| Other amounts payable | 47/48 | €875,448 | €546,848 | -€328,600 | -37.5% |
| Accrued charges and deferred income | 492/3 | - | €40,606 | +€40,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,991 | €64,858 | -€7,133 | -9.9% |
| Other operating charges | 640/8 | €1,439 | €5,645 | +€4,206 | +292.4% |
| Gross operating margin | 9900 | €71,767 | €87,072 | +€15,306 | +21.3% |
| Operating profit (loss) | 9901 | -€1,664 | €16,569 | +€18,233 | |
| Financial income | 75/76B | €121 | €25 | -€96 | -79.3% |
| Recurring financial income | 75 | €121 | €25 | -€96 | -79.3% |
| Financial charges | 65/66B | €110,129 | €86,362 | -€23,767 | -21.6% |
| Recurring financial charges | 65 | €110,129 | €86,362 | -€23,767 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€111,672 | -€69,768 | +€41,904 | +37.5% |
| Income taxes | 67/77 | €23 | -€23 | -€46 | |
| Profit (loss) for the period | 9904 | -€111,695 | -€69,745 | +€41,950 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,695 | -€69,745 | +€41,950 | +37.6% |
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 6 October 2026 via checked.be.