BKLNT: what changed
Two financial 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.
BKLNT
Largest movements
- Cash +€38,972
up €38,972 (+222.9%), from €17,483 to €56,456
mainly Net result for the year (+€32,261) and Depreciation (+€22,008)
- Tangible fixed assets -€19,571
down €19,571 (-32.2%), from €60,807 to €41,236
of which Leasing and similar rights: -€13,207
- Current investments +€9,851
up €9,851 (+83.9%), from €11,734 to €21,585
- Receivables within one year -€7,108
down €7,108 (-36.5%), from €19,455 to €12,347
of which Other amounts receivable: -€6,327
- Reserves +€32,261
up €32,261 (+97.1%), from €33,239 to €65,501
of which Distributable reserves: +€32,261
- Debts after one year -€7,329
no longer reported in 2025 (was €7,329)
- Current portion of long-term debt -€6,579
down €6,579 (-47.3%), from €13,909 to €7,329
- Tax, wage and social debts +€4,949
up €4,949 (+61.3%), from €8,070 to €13,019
of which Taxes: +€4,373
- Gross operating margin +€39,601
up €39,601 (+121.0%), from €32,734 to €72,335
- Turnover +€33,702
up €33,702 (+24.0%), from €140,624 to €174,326
- Taxes +€20,122
up €20,122, from -€6,653 to €13,469
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 | €112,731 | €135,019 | +€22,288 | +19.8% |
| Fixed assets | 21/28 | €60,807 | €41,236 | -€19,571 | -32.2% |
| Tangible fixed assets | 22/27 | €60,807 | €41,236 | -€19,571 | -32.2% |
| Plant, machinery and equipment | 23 | €1,023 | €512 | -€512 | -50.0% |
| Furniture and vehicles | 24 | €27,579 | €21,727 | -€5,852 | -21.2% |
| Leasing and similar rights | 25 | €32,204 | €18,997 | -€13,207 | -41.0% |
| Current assets | 29/58 | €51,924 | €93,783 | +€41,859 | +80.6% |
| Stocks and contracts in progress | 3 | €506 | €0 | -€506 | -100.0% |
| Stocks | 30/36 | €506 | €0 | -€506 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,455 | €12,347 | -€7,108 | -36.5% |
| Trade receivables | 40 | €13,129 | €12,347 | -€782 | -6.0% |
| Other amounts receivable | 41 | €6,327 | - | -€6,327 | |
| Current investments | 50/53 | €11,734 | €21,585 | +€9,851 | +83.9% |
| Cash at bank and in hand | 54/58 | €17,483 | €56,456 | +€38,972 | +222.9% |
| Deferred charges and accrued income | 490/1 | €2,745 | €3,395 | +€650 | +23.7% |
| Total equity and liabilities | 10/49 | €112,731 | €135,019 | +€22,288 | +19.8% |
| Equity | 10/15 | €76,620 | €108,882 | +€32,261 | +42.1% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €33,239 | €65,501 | +€32,261 | +97.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €31,380 | €63,641 | +€32,261 | +102.8% |
| Amounts payable | 17/49 | €36,111 | €26,137 | -€9,974 | -27.6% |
| Amounts payable after more than one year | 17 | €7,329 | - | -€7,329 | |
| Financial debts | 170/4 | €7,329 | - | -€7,329 | |
| Amounts payable within one year | 42/48 | €28,782 | €26,137 | -€2,644 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €13,909 | €7,329 | -€6,579 | -47.3% |
| Trade debts | 44 | €5,359 | €4,345 | -€1,014 | -18.9% |
| Suppliers | 440/4 | €5,359 | €4,345 | -€1,014 | -18.9% |
| Taxes, remuneration and social security | 45 | €8,070 | €13,019 | +€4,949 | +61.3% |
| Taxes | 450/3 | €8,020 | €12,392 | +€4,373 | +54.5% |
| Remuneration and social security | 454/9 | €51 | €627 | +€576 | +1139.2% |
| Other amounts payable | 47/48 | €1,443 | €1,443 | = | 0.0% |
| Turnover | 70 | €140,624 | €174,326 | +€33,702 | +24.0% |
| Non-recurring operating income | 76A | €963 | - | -€963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,463 | €22,008 | +€545 | +2.5% |
| Other operating charges | 640/8 | €4,211 | €4,337 | +€126 | +3.0% |
| Gross operating margin | 9900 | €32,734 | €72,335 | +€39,601 | +121.0% |
| Operating profit (loss) | 9901 | €7,060 | €45,990 | +€38,930 | +551.4% |
| Financial income | 75/76B | €31 | €102 | +€71 | +228.9% |
| Recurring financial income | 75 | €31 | €102 | +€71 | +228.9% |
| Financial charges | 65/66B | €694 | €362 | -€332 | -47.9% |
| Recurring financial charges | 65 | €694 | €362 | -€332 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €6,397 | €45,730 | +€39,334 | +614.9% |
| Income taxes | 67/77 | -€6,653 | €13,469 | +€20,122 | |
| Profit (loss) for the period | 9904 | €13,050 | €32,261 | +€19,212 | +147.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,050 | €32,261 | +€19,212 | +147.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.