BKeen: 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.
BKeen
Largest movements
- Cash -€53,947
down €53,947 (-98.8%), from €54,620 to €673
- Receivables within one year -€47,910
down €47,910 (-82.7%), from €57,922 to €10,011
of which Trade receivables: -€51,968
- Intangible fixed assets -€4,245
down €4,245 (-78.6%), from €5,402 to €1,157
- Profit (loss) carried forward -€47,456
down €47,456 (-163.1%), from -€29,105 to -€76,561
- Trade debts -€36,793
down €36,793 (-94.0%), from €39,152 to €2,359
- Advances received -€9,866
no longer reported in 2024 (was €9,866)
- Short-term financial debts -€9,037
no longer reported in 2024 (was €9,037)
- Tax, wage and social debts -€3,430
no longer reported in 2024 (was €3,430)
- Gross operating margin -€208,849
down €208,849, from €199,278 to -€9,571
- Financial charges -€2,405
down €2,405 (-93.6%), from €2,571 to €166
- Taxes -€2,039
no longer reported in 2024 (was €2,039)
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,796 | €13,385 | -€107,411 | -88.9% |
| Fixed assets | 21/28 | €7,416 | €2,477 | -€4,938 | -66.6% |
| Intangible fixed assets | 21 | €5,402 | €1,157 | -€4,245 | -78.6% |
| Tangible fixed assets | 22/27 | €1,988 | €1,295 | -€693 | -34.9% |
| Furniture and vehicles | 24 | €1,988 | €1,295 | -€693 | -34.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €113,380 | €10,908 | -€102,472 | -90.4% |
| Amounts receivable within one year | 40/41 | €57,922 | €10,011 | -€47,910 | -82.7% |
| Trade receivables | 40 | €57,549 | €5,581 | -€51,968 | -90.3% |
| Other amounts receivable | 41 | €373 | €4,430 | +€4,057 | +1088.4% |
| Cash at bank and in hand | 54/58 | €54,620 | €673 | -€53,947 | -98.8% |
| Deferred charges and accrued income | 490/1 | €838 | €224 | -€614 | -73.3% |
| Total equity and liabilities | 10/49 | €120,796 | €13,385 | -€107,411 | -88.9% |
| Equity | 10/15 | -€21,045 | -€68,501 | -€47,456 | -225.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,105 | -€76,561 | -€47,456 | -163.1% |
| Amounts payable | 17/49 | €141,841 | €81,886 | -€59,955 | -42.3% |
| Amounts payable within one year | 42/48 | €141,841 | €81,886 | -€59,955 | -42.3% |
| Financial debts | 43 | €9,037 | - | -€9,037 | |
| Credit institutions | 430/8 | €9,037 | - | -€9,037 | |
| Trade debts | 44 | €39,152 | €2,359 | -€36,793 | -94.0% |
| Suppliers | 440/4 | €39,152 | €2,359 | -€36,793 | -94.0% |
| Advances received on contracts in progress | 46 | €9,866 | - | -€9,866 | |
| Taxes, remuneration and social security | 45 | €3,430 | - | -€3,430 | |
| Taxes | 450/3 | €3,430 | - | -€3,430 | |
| Other amounts payable | 47/48 | €80,357 | €79,528 | -€830 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,030 | €2,252 | -€1,778 | -44.1% |
| Other operating charges | 640/8 | €2,736 | €1,214 | -€1,522 | -55.6% |
| Gross operating margin | 9900 | €199,278 | -€9,571 | -€208,849 | |
| Operating profit (loss) | 9901 | €192,512 | -€13,037 | -€205,550 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,571 | €166 | -€2,405 | -93.6% |
| Recurring financial charges | 65 | €2,571 | €166 | -€2,405 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €189,942 | -€13,203 | -€203,145 | |
| Income taxes | 67/77 | €2,039 | - | -€2,039 | |
| Profit (loss) for the period | 9904 | €187,903 | -€13,203 | -€201,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €187,903 | -€13,203 | -€201,106 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.