BKL: 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.
BKL
Largest movements
- Tangible fixed assets -€17,498
down €17,498 (-27.6%), from €63,332 to €45,834
of which Furniture and vehicles: -€16,412
- Other debts +€19,584
up €19,584 (+227.3%), from €8,617 to €28,201
- Debts after one year -€13,752
down €13,752 (-31.8%), from €43,186 to €29,434
- Tax, wage and social debts -€9,501
down €9,501 (-12.8%), from €74,106 to €64,605
- Reserves -€7,121
down €7,121 (-8.1%), from €87,679 to €80,558
- Trade debts -€6,713
down €6,713 (-6.5%), from €102,487 to €95,774
- Gross operating margin -€71,339
down €71,339 (-81.2%), from €87,820 to €16,482
- Other operating charges -€13,209
down €13,209 (-82.7%), from €15,973 to €2,764
- Staff costs -€9,840
down €9,840 (-100.0%), from €9,840 to €0
- Taxes -€6,517
down €6,517 (-58.9%), from €11,059 to €4,542
- Financial charges -€3,243
down €3,243 (-98.7%), from €3,287 to €44
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 | €331,221 | €314,324 | -€16,896 | -5.1% |
| Fixed assets | 21/28 | €63,332 | €45,834 | -€17,498 | -27.6% |
| Tangible fixed assets | 22/27 | €63,332 | €45,834 | -€17,498 | -27.6% |
| Land and buildings | 22 | €6,833 | €6,010 | -€823 | -12.0% |
| Plant, machinery and equipment | 23 | €785 | €521 | -€263 | -33.6% |
| Furniture and vehicles | 24 | €55,714 | €39,303 | -€16,412 | -29.5% |
| Current assets | 29/58 | €267,889 | €268,490 | +€601 | +0.2% |
| Amounts receivable after more than one year | 29 | €104,000 | €106,000 | +€2,000 | +1.9% |
| Other amounts receivable | 291 | €104,000 | €106,000 | +€2,000 | +1.9% |
| Amounts receivable within one year | 40/41 | €163,619 | €162,438 | -€1,182 | -0.7% |
| Trade receivables | 40 | €126,413 | €142,230 | +€15,817 | +12.5% |
| Other amounts receivable | 41 | €37,206 | €20,207 | -€16,999 | -45.7% |
| Cash at bank and in hand | 54/58 | €269 | €52 | -€217 | -80.6% |
| Total equity and liabilities | 10/49 | €331,221 | €314,324 | -€16,896 | -5.1% |
| Equity | 10/15 | €89,679 | €82,558 | -€7,121 | -7.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €87,679 | €80,558 | -€7,121 | -8.1% |
| Distributable reserves | 133 | €87,679 | €80,558 | -€7,121 | -8.1% |
| Amounts payable | 17/49 | €241,542 | €231,766 | -€9,776 | -4.0% |
| Amounts payable after more than one year | 17 | €43,186 | €29,434 | -€13,752 | -31.8% |
| Financial debts | 170/4 | €43,186 | €29,434 | -€13,752 | -31.8% |
| Amounts payable within one year | 42/48 | €198,356 | €202,333 | +€3,976 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €13,147 | €13,752 | +€606 | +4.6% |
| Trade debts | 44 | €102,487 | €95,774 | -€6,713 | -6.5% |
| Suppliers | 440/4 | €102,487 | €95,774 | -€6,713 | -6.5% |
| Taxes, remuneration and social security | 45 | €74,106 | €64,605 | -€9,501 | -12.8% |
| Taxes | 450/3 | €74,106 | €64,605 | -€9,501 | -12.8% |
| Other amounts payable | 47/48 | €8,617 | €28,201 | +€19,584 | +227.3% |
| Remuneration, social security and pensions | 62 | €9,840 | €0 | -€9,840 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,139 | €20,441 | +€302 | +1.5% |
| Other operating charges | 640/8 | €15,973 | €2,764 | -€13,209 | -82.7% |
| Gross operating margin | 9900 | €87,820 | €16,482 | -€71,339 | -81.2% |
| Operating profit (loss) | 9901 | €41,869 | -€6,723 | -€48,592 | |
| Financial income | 75/76B | €2,933 | €4,188 | +€1,255 | +42.8% |
| Recurring financial income | 75 | €2,933 | €4,188 | +€1,255 | +42.8% |
| Financial charges | 65/66B | €3,287 | €44 | -€3,243 | -98.7% |
| Recurring financial charges | 65 | €3,287 | €44 | -€3,243 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €41,514 | -€2,579 | -€44,094 | |
| Income taxes | 67/77 | €11,059 | €4,542 | -€6,517 | -58.9% |
| Profit (loss) for the period | 9904 | €30,455 | -€7,121 | -€37,576 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,455 | -€7,121 | -€37,576 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.