BKENKEMBER: 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.
BKENKEMBER
Largest movements
- Tangible fixed assets -€2,169
down €2,169 (-31.7%), from €6,834 to €4,664
- Receivables within one year -€168
down €168 (-54.2%), from €311 to €142
of which Other amounts receivable: -€311
- Cash -€109
down €109 (-23.0%), from €475 to €366
mainly Net result for the year (-€3,962) and Trade debts (-€350)
- Profit (loss) carried forward -€3,221
new in 2024: -€3,221
- Other debts +€1,947
up €1,947 (+59.5%), from €3,273 to €5,221
- Reserves -€740
no longer reported in 2024 (was €740)
- Trade debts -€350
down €350 (-23.0%), from €1,523 to €1,173
- Tax, wage and social debts -€83
no longer reported in 2024 (was €83)
- Gross operating margin -€4,477
down €4,477, from €3,178 to -€1,299
- Other operating charges -€107
down €107 (-17.8%), from €600 to €493
- Taxes -€83
no longer reported in 2024 (was €83)
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 | €7,620 | €5,173 | -€2,447 | -32.1% |
| Fixed assets | 21/28 | €6,834 | €4,664 | -€2,169 | -31.7% |
| Tangible fixed assets | 22/27 | €6,834 | €4,664 | -€2,169 | -31.7% |
| Land and buildings | 22 | €6,834 | €4,664 | -€2,169 | -31.7% |
| Current assets | 29/58 | €786 | €508 | -€278 | -35.3% |
| Amounts receivable within one year | 40/41 | €311 | €142 | -€168 | -54.2% |
| Trade receivables | 40 | - | €142 | +€142 | |
| Other amounts receivable | 41 | €311 | - | -€311 | |
| Cash at bank and in hand | 54/58 | €475 | €366 | -€109 | -23.0% |
| Total equity and liabilities | 10/49 | €7,620 | €5,173 | -€2,447 | -32.1% |
| Equity | 10/15 | €2,740 | -€1,221 | -€3,962 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €740 | - | -€740 | |
| Distributable reserves | 133 | €740 | - | -€740 | |
| Profit (loss) carried forward | 14 | - | -€3,221 | -€3,221 | |
| Amounts payable | 17/49 | €4,880 | €6,394 | +€1,514 | +31.0% |
| Amounts payable within one year | 42/48 | €4,880 | €6,394 | +€1,514 | +31.0% |
| Trade debts | 44 | €1,523 | €1,173 | -€350 | -23.0% |
| Suppliers | 440/4 | €1,523 | €1,173 | -€350 | -23.0% |
| Taxes, remuneration and social security | 45 | €83 | - | -€83 | |
| Taxes | 450/3 | €83 | - | -€83 | |
| Other amounts payable | 47/48 | €3,273 | €5,221 | +€1,947 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,169 | €2,169 | = | 0.0% |
| Other operating charges | 640/8 | €600 | €493 | -€107 | -17.8% |
| Gross operating margin | 9900 | €3,178 | -€1,299 | -€4,477 | |
| Operating profit (loss) | 9901 | €408 | -€3,962 | -€4,370 | |
| Profit (loss) for the period before taxes | 9903 | €408 | -€3,962 | -€4,370 | |
| Income taxes | 67/77 | €83 | - | -€83 | |
| Profit (loss) for the period | 9904 | €325 | -€3,962 | -€4,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €325 | -€3,962 | -€4,287 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.