BKGEST: 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.
BKGEST
Largest movements
- Cash +€6,634
up €6,634 (+14.3%), from €46,398 to €53,032
mainly Net result for the year (+€112,680) and Tax, wage and social debts (+€10,166)
- Tax, wage and social debts +€10,166
up €10,166 (+166.7%), from €6,099 to €16,265
of which Remuneration and social security: +€9,000
- Trade debts -€3,062
down €3,062 (-86.6%), from €3,537 to €475
- Gross operating margin +€1,290
up €1,290 (+2.1%), from €62,730 to €64,020
- Other operating charges -€1,146
down €1,146 (-71.1%), from €1,613 to €467
- Taxes +€774
up €774 (+5.0%), from €15,425 to €16,199
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,858 | €190,099 | +€7,242 | +4.0% |
| Fixed assets | 21/28 | €101,000 | €101,000 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €101,000 | €101,000 | = | 0.0% |
| Current assets | 29/58 | €81,858 | €89,099 | +€7,242 | +8.8% |
| Amounts receivable within one year | 40/41 | €35,460 | €36,067 | +€607 | +1.7% |
| Other amounts receivable | 41 | €35,460 | €36,067 | +€607 | +1.7% |
| Cash at bank and in hand | 54/58 | €46,398 | €53,032 | +€6,634 | +14.3% |
| Total equity and liabilities | 10/49 | €182,858 | €190,099 | +€7,242 | +4.0% |
| Equity | 10/15 | €60,616 | €60,795 | +€180 | +0.3% |
| Contributions | 10/11 | €33,052 | €33,052 | = | 0.0% |
| Reserves | 13 | €24,913 | €24,913 | = | 0.0% |
| Distributable reserves | 133 | €24,913 | €24,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,650 | €2,830 | +€180 | +6.8% |
| Amounts payable | 17/49 | €122,242 | €129,304 | +€7,062 | +5.8% |
| Amounts payable within one year | 42/48 | €122,200 | €129,304 | +€7,104 | +5.8% |
| Trade debts | 44 | €3,537 | €475 | -€3,062 | -86.6% |
| Suppliers | 440/4 | €3,537 | €475 | -€3,062 | -86.6% |
| Taxes, remuneration and social security | 45 | €6,099 | €16,265 | +€10,166 | +166.7% |
| Taxes | 450/3 | €3,099 | €4,265 | +€1,166 | +37.6% |
| Remuneration and social security | 454/9 | €3,000 | €12,000 | +€9,000 | +300.0% |
| Other amounts payable | 47/48 | €112,564 | €112,564 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Other operating charges | 640/8 | €1,613 | €467 | -€1,146 | -71.1% |
| Gross operating margin | 9900 | €62,730 | €64,020 | +€1,290 | +2.1% |
| Operating profit (loss) | 9901 | €61,117 | €63,553 | +€2,436 | +4.0% |
| Financial income | 75/76B | €65,653 | €65,650 | -€3 | 0.0% |
| Recurring financial income | 75 | €65,653 | €65,650 | -€3 | 0.0% |
| Financial charges | 65/66B | €485 | €324 | -€160 | -33.1% |
| Recurring financial charges | 65 | €485 | €324 | -€160 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €126,285 | €128,879 | +€2,594 | +2.1% |
| Income taxes | 67/77 | €15,425 | €16,199 | +€774 | +5.0% |
| Profit (loss) for the period | 9904 | €110,860 | €112,680 | +€1,820 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,860 | €112,680 | +€1,820 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.