BKLINE: 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.
BKLINE
Largest movements
- Receivables within one year +€10,248
up €10,248 (+179.1%), from €5,721 to €15,968
of which Trade receivables: +€6,997
- Financial fixed assets +€4,000
new in 2025: €4,000
- Cash -€1,358
down €1,358 (-43.9%), from €3,091 to €1,733
mainly Receivables within one year (-€10,248) and Investment in fixed assets (net) (-€4,000)
- Profit (loss) carried forward +€9,908
up €9,908 (+923.2%), from €1,073 to €10,981
- Other debts +€4,145
up €4,145 (+155.1%), from €2,672 to €6,816
- Tax, wage and social debts -€2,066
no longer reported in 2025 (was €2,066)
- Trade debts +€904
new in 2025: €904
- Gross operating margin +€9,749
up €9,749 (+256.2%), from €3,806 to €13,555
- Taxes +€2,344
up €2,344 (+560.3%), from €418 to €2,762
- Depreciation -€1,601
no longer reported in 2025 (was €1,601)
- Financial charges +€697
up €697 (+617.1%), from €113 to €810
- Other operating charges -€526
down €526 (-87.6%), from €600 to €75
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 | €8,811 | €21,701 | +€12,890 | +146.3% |
| Fixed assets | 21/28 | - | €4,000 | +€4,000 | |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €8,811 | €17,701 | +€8,890 | +100.9% |
| Amounts receivable within one year | 40/41 | €5,721 | €15,968 | +€10,248 | +179.1% |
| Trade receivables | 40 | €5,503 | €12,500 | +€6,997 | +127.1% |
| Other amounts receivable | 41 | €217 | €3,468 | +€3,251 | +1496.9% |
| Cash at bank and in hand | 54/58 | €3,091 | €1,733 | -€1,358 | -43.9% |
| Total equity and liabilities | 10/49 | €8,811 | €21,701 | +€12,890 | +146.3% |
| Equity | 10/15 | €4,073 | €13,981 | +€9,908 | +243.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,073 | €10,981 | +€9,908 | +923.2% |
| Amounts payable | 17/49 | €4,738 | €7,720 | +€2,982 | +62.9% |
| Amounts payable within one year | 42/48 | €4,738 | €7,720 | +€2,982 | +62.9% |
| Trade debts | 44 | - | €904 | +€904 | |
| Suppliers | 440/4 | - | €904 | +€904 | |
| Taxes, remuneration and social security | 45 | €2,066 | - | -€2,066 | |
| Taxes | 450/3 | €2,066 | - | -€2,066 | |
| Other amounts payable | 47/48 | €2,672 | €6,816 | +€4,145 | +155.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | - | -€1,601 | |
| Other operating charges | 640/8 | €600 | €75 | -€526 | -87.6% |
| Gross operating margin | 9900 | €3,806 | €13,555 | +€9,749 | +256.2% |
| Operating profit (loss) | 9901 | €1,605 | €13,480 | +€11,876 | +740.1% |
| Financial charges | 65/66B | €113 | €810 | +€697 | +617.1% |
| Recurring financial charges | 65 | €113 | €810 | +€697 | +617.1% |
| Profit (loss) for the period before taxes | 9903 | €1,492 | €12,670 | +€11,178 | +749.5% |
| Income taxes | 67/77 | €418 | €2,762 | +€2,344 | +560.3% |
| Profit (loss) for the period | 9904 | €1,073 | €9,908 | +€8,835 | +823.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,073 | €9,908 | +€8,835 | +823.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.