BKJCB: 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.
BKJCB
Largest movements
- Cash -€70,239
down €70,239 (-48.6%), from €144,450 to €74,210
mainly Contributions, distributions and other (-€178,904) and Receivables within one year (-€49,367)
- Receivables within one year +€49,367
up €49,367 (+1776.5%), from €2,779 to €52,146
of which Trade receivables: +€51,900
- Tangible fixed assets +€11,268
up €11,268 (+16.9%), from €66,862 to €78,131
of which Other tangible fixed assets: +€68,693
- Debts after one year -€11,000
down €11,000 (-70.3%), from €15,657 to €4,657
- Trade debts +€5,295
up €5,295 (+312.5%), from €1,694 to €6,989
- Tax, wage and social debts +€2,983
up €2,983 (+82.3%), from €3,624 to €6,607
- Other debts -€2,679
down €2,679 (-1.5%), from €181,582 to €178,904
- Gross operating margin -€19,099
down €19,099 (-6.5%), from €293,439 to €274,340
- Other operating charges -€6,004
down €6,004 (-48.0%), from €12,500 to €6,496
- Financial charges -€5,045
down €5,045 (-71.7%), from €7,031 to €1,986
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 | €217,544 | €210,307 | -€7,237 | -3.3% |
| Fixed assets | 21/28 | €66,862 | €80,275 | +€13,413 | +20.1% |
| Intangible fixed assets | 21 | - | €2,144 | +€2,144 | |
| Tangible fixed assets | 22/27 | €66,862 | €78,131 | +€11,268 | +16.9% |
| Furniture and vehicles | 24 | €66,862 | €9,438 | -€57,425 | -85.9% |
| Other tangible fixed assets | 26 | - | €68,693 | +€68,693 | |
| Current assets | 29/58 | €150,682 | €130,032 | -€20,650 | -13.7% |
| Amounts receivable within one year | 40/41 | €2,779 | €52,146 | +€49,367 | +1776.5% |
| Trade receivables | 40 | - | €51,900 | +€51,900 | |
| Other amounts receivable | 41 | €2,779 | €246 | -€2,533 | -91.1% |
| Cash at bank and in hand | 54/58 | €144,450 | €74,210 | -€70,239 | -48.6% |
| Deferred charges and accrued income | 490/1 | €3,453 | €3,675 | +€223 | +6.4% |
| Total equity and liabilities | 10/49 | €217,544 | €210,307 | -€7,237 | -3.3% |
| Equity | 10/15 | €1,860 | €1,860 | = | 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% |
| Amounts payable | 17/49 | €215,684 | €208,447 | -€7,237 | -3.4% |
| Amounts payable after more than one year | 17 | €15,657 | €4,657 | -€11,000 | -70.3% |
| Financial debts | 170/4 | €15,657 | €4,657 | -€11,000 | -70.3% |
| Amounts payable within one year | 42/48 | €197,638 | €203,499 | +€5,861 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €10,738 | €11,000 | +€262 | +2.4% |
| Trade debts | 44 | €1,694 | €6,989 | +€5,295 | +312.5% |
| Suppliers | 440/4 | €1,694 | €6,989 | +€5,295 | +312.5% |
| Taxes, remuneration and social security | 45 | €3,624 | €6,607 | +€2,983 | +82.3% |
| Taxes | 450/3 | €3,624 | €6,607 | +€2,983 | +82.3% |
| Other amounts payable | 47/48 | €181,582 | €178,904 | -€2,679 | -1.5% |
| Accrued charges and deferred income | 492/3 | €2,388 | €290 | -€2,098 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,286 | €29,571 | -€1,716 | -5.5% |
| Other operating charges | 640/8 | €12,500 | €6,496 | -€6,004 | -48.0% |
| Non-recurring operating charges | 66A | €2,415 | €601 | -€1,815 | -75.1% |
| Gross operating margin | 9900 | €293,439 | €274,340 | -€19,099 | -6.5% |
| Operating profit (loss) | 9901 | €247,237 | €237,674 | -€9,564 | -3.9% |
| Financial charges | 65/66B | €7,031 | €1,986 | -€5,045 | -71.7% |
| Recurring financial charges | 65 | €7,031 | €1,986 | -€5,045 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €240,206 | €235,687 | -€4,519 | -1.9% |
| Income taxes | 67/77 | €58,624 | €56,783 | -€1,840 | -3.1% |
| Profit (loss) for the period | 9904 | €181,582 | €178,904 | -€2,679 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €181,582 | €178,904 | -€2,679 | -1.5% |
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 5 October 2026 via checked.be.