BKM-MULTISERVICE: 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.
BKM-MULTISERVICE
Largest movements
- Receivables within one year +€11,301
up €11,301 (+17.3%), from €65,414 to €76,715
of which Trade receivables: +€11,301
- Tangible fixed assets -€2,583
down €2,583 (-91.2%), from €2,832 to €249
of which Furniture and vehicles: -€2,367
- Deferred charges and accrued income +€1,027
new in 2025: €1,027
- Profit (loss) carried forward +€12,788
up €12,788 (+27.5%), from €46,551 to €59,339
- Tax, wage and social debts -€3,958
down €3,958 (-22.6%), from €17,547 to €13,589
of which Taxes: -€4,035
- Gross operating margin -€6,479
down €6,479 (-19.4%), from €33,478 to €26,999
- Staff costs +€3,926
new in 2025: €3,926
- Taxes -€2,750
down €2,750 (-35.5%), from €7,750 to €5,000
- Other operating charges +€999
up €999 (+65.0%), from €1,536 to €2,535
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 | €81,755 | €91,054 | +€9,299 | +11.4% |
| Fixed assets | 21/28 | €5,082 | €2,499 | -€2,583 | -50.8% |
| Tangible fixed assets | 22/27 | €2,832 | €249 | -€2,583 | -91.2% |
| Plant, machinery and equipment | 23 | €465 | €249 | -€216 | -46.5% |
| Furniture and vehicles | 24 | €2,367 | €0 | -€2,367 | -100.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €76,673 | €88,555 | +€11,882 | +15.5% |
| Stocks and contracts in progress | 3 | €5,882 | €5,881 | -€1 | 0.0% |
| Stocks | 30/36 | €5,882 | €5,881 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €65,414 | €76,715 | +€11,301 | +17.3% |
| Trade receivables | 40 | €55,768 | €67,069 | +€11,301 | +20.3% |
| Other amounts receivable | 41 | €9,646 | €9,646 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €5,377 | €4,932 | -€445 | -8.3% |
| Deferred charges and accrued income | 490/1 | - | €1,027 | +€1,027 | |
| Total equity and liabilities | 10/49 | €81,755 | €91,054 | +€9,299 | +11.4% |
| Equity | 10/15 | €48,551 | €61,339 | +€12,788 | +26.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,551 | €59,339 | +€12,788 | +27.5% |
| Amounts payable | 17/49 | €33,204 | €29,715 | -€3,489 | -10.5% |
| Amounts payable within one year | 42/48 | €33,204 | €29,715 | -€3,489 | -10.5% |
| Trade debts | 44 | €15,412 | €15,447 | +€35 | +0.2% |
| Suppliers | 440/4 | €15,412 | €15,447 | +€35 | +0.2% |
| Taxes, remuneration and social security | 45 | €17,547 | €13,589 | -€3,958 | -22.6% |
| Taxes | 450/3 | €17,547 | €13,512 | -€4,035 | -23.0% |
| Remuneration and social security | 454/9 | - | €77 | +€77 | |
| Other amounts payable | 47/48 | €244 | €679 | +€435 | +177.7% |
| Remuneration, social security and pensions | 62 | - | €3,926 | +€3,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,551 | €2,584 | +€33 | +1.3% |
| Other operating charges | 640/8 | €1,536 | €2,535 | +€999 | +65.0% |
| Gross operating margin | 9900 | €33,478 | €26,999 | -€6,479 | -19.4% |
| Operating profit (loss) | 9901 | €29,390 | €17,954 | -€11,436 | -38.9% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €154 | €166 | +€12 | +7.6% |
| Recurring financial charges | 65 | €154 | €166 | +€12 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €29,288 | €17,788 | -€11,500 | -39.3% |
| Income taxes | 67/77 | €7,750 | €5,000 | -€2,750 | -35.5% |
| Profit (loss) for the period | 9904 | €21,538 | €12,788 | -€8,750 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,538 | €12,788 | -€8,750 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.