BKKM: 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.
BKKM
Largest movements
- Cash -€14,344
down €14,344 (-100.0%), from €14,344 to €0
mainly Debts after one year (-€35,358) and Accrued charges and deferred income (-€18,369)
- Debts after one year -€35,358
down €35,358 (-15.5%), from €227,971 to €192,614
- Reserves +€31,745
up €31,745 (+1047.2%), from €3,031 to €34,776
- Accrued charges and deferred income -€18,369
down €18,369 (-100.0%), from €18,369 to €0
- Gross operating margin +€59,577
up €59,577, from -€787 to €58,791
- Taxes +€24,422
new in 2025: €24,422
- Financial charges +€1,281
up €1,281 (+110.9%), from €1,156 to €2,437
- Other operating charges -€843
down €843 (-81.8%), from €1,030 to €187
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 | €1,348,344 | €1,322,500 | -€25,844 | -1.9% |
| Fixed assets | 21/28 | €641,000 | €641,000 | = | 0.0% |
| Financial fixed assets | 28 | €641,000 | €641,000 | = | 0.0% |
| Current assets | 29/58 | €707,344 | €681,500 | -€25,844 | -3.7% |
| Amounts receivable within one year | 40/41 | €693,000 | €681,500 | -€11,500 | -1.7% |
| Other amounts receivable | 41 | €693,000 | €681,500 | -€11,500 | -1.7% |
| Cash at bank and in hand | 54/58 | €14,344 | €0 | -€14,344 | -100.0% |
| Total equity and liabilities | 10/49 | €1,348,344 | €1,322,500 | -€25,844 | -1.9% |
| Equity | 10/15 | €496,431 | €528,176 | +€31,745 | +6.4% |
| Contributions | 10/11 | €493,400 | €493,400 | = | 0.0% |
| Reserves | 13 | €3,031 | €34,776 | +€31,745 | +1047.2% |
| Distributable reserves | 133 | €3,031 | €34,776 | +€31,745 | +1047.2% |
| Amounts payable | 17/49 | €851,912 | €794,324 | -€57,589 | -6.8% |
| Amounts payable after more than one year | 17 | €227,971 | €192,614 | -€35,358 | -15.5% |
| Financial debts | 170/4 | €227,971 | €192,614 | -€35,358 | -15.5% |
| Amounts payable within one year | 42/48 | €605,572 | €601,710 | -€3,862 | -0.6% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Taxes, remuneration and social security | 45 | €15,984 | €12,122 | -€3,862 | -24.2% |
| Taxes | 450/3 | €15,984 | €12,122 | -€3,862 | -24.2% |
| Other amounts payable | 47/48 | €589,588 | €589,588 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €18,369 | €0 | -€18,369 | -100.0% |
| Other operating charges | 640/8 | €1,030 | €187 | -€843 | -81.8% |
| Gross operating margin | 9900 | -€787 | €58,791 | +€59,577 | |
| Operating profit (loss) | 9901 | -€1,816 | €58,604 | +€60,420 | |
| Financial charges | 65/66B | €1,156 | €2,437 | +€1,281 | +110.9% |
| Recurring financial charges | 65 | €1,156 | €2,437 | +€1,281 | +110.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,972 | €56,167 | +€59,138 | |
| Income taxes | 67/77 | - | €24,422 | +€24,422 | |
| Profit (loss) for the period | 9904 | -€2,972 | €31,745 | +€34,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,972 | €31,745 | +€34,716 |
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 3 October 2026 via checked.be.