BKES: 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.
BKES
Largest movements
- Cash +€9,285
up €9,285 (+9.4%), from €99,275 to €108,560
mainly Net result for the year (+€53,826) and Depreciation (+€19,939)
- Tangible fixed assets +€6,503
up €6,503 (+3.2%), from €205,244 to €211,747
of which Land and buildings: +€25,007
- Profit (loss) carried forward +€53,826
up €53,826 (+38.8%), from €138,864 to €192,690
- Other debts -€15,772
down €15,772 (-33.3%), from €47,380 to €31,608
- Trade debts -€10,089
down €10,089 (-34.9%), from €28,912 to €18,823
- Debts after one year -€6,919
down €6,919 (-15.2%), from €45,397 to €38,479
- Tax, wage and social debts -€4,769
down €4,769 (-19.6%), from €24,354 to €19,585
of which Taxes: -€3,659
- Taxes -€19,578
no longer reported in 2024 (was €19,578)
- Gross operating margin +€13,545
up €13,545 (+13.6%), from €99,849 to €113,393
- Staff costs -€7,276
down €7,276 (-18.7%), from €38,910 to €31,634
- Other operating charges +€3,036
up €3,036 (+86.1%), from €3,527 to €6,563
- Depreciation +€1,554
up €1,554 (+8.5%), from €18,385 to €19,939
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.
Derived cash bridge
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 | €306,904 | €323,271 | +€16,367 | +5.3% |
| Fixed assets | 21/28 | €205,244 | €211,747 | +€6,503 | +3.2% |
| Tangible fixed assets | 22/27 | €205,244 | €211,747 | +€6,503 | +3.2% |
| Land and buildings | 22 | €163,378 | €188,385 | +€25,007 | +15.3% |
| Plant, machinery and equipment | 23 | €1,416 | €1,001 | -€414 | -29.3% |
| Furniture and vehicles | 24 | €19,952 | €4,335 | -€15,617 | -78.3% |
| Other tangible fixed assets | 26 | €20,498 | €18,026 | -€2,472 | -12.1% |
| Current assets | 29/58 | €101,660 | €111,524 | +€9,864 | +9.7% |
| Amounts receivable within one year | 40/41 | €2,385 | €2,964 | +€579 | +24.3% |
| Trade receivables | 40 | €2,385 | €2,964 | +€579 | +24.3% |
| Cash at bank and in hand | 54/58 | €99,275 | €108,560 | +€9,285 | +9.4% |
| Total equity and liabilities | 10/49 | €306,904 | €323,271 | +€16,367 | +5.3% |
| Equity | 10/15 | €153,124 | €206,950 | +€53,826 | +35.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,864 | €192,690 | +€53,826 | +38.8% |
| Amounts payable | 17/49 | €153,779 | €116,321 | -€37,458 | -24.4% |
| Amounts payable after more than one year | 17 | €45,397 | €38,479 | -€6,919 | -15.2% |
| Financial debts | 170/4 | €45,397 | €38,479 | -€6,919 | -15.2% |
| Amounts payable within one year | 42/48 | €108,382 | €77,842 | -€30,540 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €6,828 | €6,919 | +€91 | +1.3% |
| Trade debts | 44 | €28,912 | €18,823 | -€10,089 | -34.9% |
| Suppliers | 440/4 | €28,912 | €18,823 | -€10,089 | -34.9% |
| Advances received on contracts in progress | 46 | €908 | €908 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €24,354 | €19,585 | -€4,769 | -19.6% |
| Taxes | 450/3 | €11,805 | €8,147 | -€3,659 | -31.0% |
| Remuneration and social security | 454/9 | €12,548 | €11,438 | -€1,110 | -8.8% |
| Other amounts payable | 47/48 | €47,380 | €31,608 | -€15,772 | -33.3% |
| Non-recurring operating income | 76A | - | €823 | +€823 | |
| Remuneration, social security and pensions | 62 | €38,910 | €31,634 | -€7,276 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,385 | €19,939 | +€1,554 | +8.5% |
| Other operating charges | 640/8 | €3,527 | €6,563 | +€3,036 | +86.1% |
| Gross operating margin | 9900 | €99,849 | €113,393 | +€13,545 | +13.6% |
| Operating profit (loss) | 9901 | €39,026 | €55,257 | +€16,231 | +41.6% |
| Financial income | 75/76B | €2 | €2 | -€1 | -30.2% |
| Recurring financial income | 75 | €2 | €2 | -€1 | -30.2% |
| Financial charges | 65/66B | €1,538 | €1,433 | -€104 | -6.8% |
| Recurring financial charges | 65 | €1,538 | €1,433 | -€104 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €37,491 | €53,826 | +€16,335 | +43.6% |
| Income taxes | 67/77 | €19,578 | - | -€19,578 | |
| Profit (loss) for the period | 9904 | €17,913 | €53,826 | +€35,913 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €17,913 | €53,826 | +€35,913 | +200% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.