BKMO REST: 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.
BKMO REST
Largest movements
- Tangible fixed assets -€45,250
down €45,250 (-4.7%), from €962,407 to €917,156
of which Other tangible fixed assets: -€40,000
- Current portion of long-term debt -€134,464
down €134,464 (-95.6%), from €140,646 to €6,182
- Profit (loss) carried forward +€53,428
up €53,428 (+214.1%), from €24,957 to €78,385
- Tax, wage and social debts +€23,887
up €23,887 (+28.0%), from €85,213 to €109,099
of which Taxes: +€12,475
- Short-term financial debts -€12,126
no longer reported in 2025 (was €12,126)
- Other debts +€12,000
up €12,000 (+2.2%), from €548,122 to €560,122
- Gross operating margin +€73,170
up €73,170 (+10.3%), from €712,867 to €786,037
- Financial charges -€11,957
no longer reported in 2025 (was €11,957)
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 | €1,130,224 | €1,069,649 | -€60,575 | -5.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €977,576 | €928,076 | -€49,500 | -5.1% |
| Intangible fixed assets | 21 | €15,170 | €10,920 | -€4,250 | -28.0% |
| Tangible fixed assets | 22/27 | €962,407 | €917,156 | -€45,250 | -4.7% |
| Plant, machinery and equipment | 23 | €7,736 | €5,649 | -€2,087 | -27.0% |
| Furniture and vehicles | 24 | €11,206 | €8,042 | -€3,164 | -28.2% |
| Other tangible fixed assets | 26 | €943,466 | €903,466 | -€40,000 | -4.2% |
| Current assets | 29/58 | €152,647 | €141,573 | -€11,075 | -7.3% |
| Stocks and contracts in progress | 3 | €23,442 | €25,236 | +€1,794 | +7.7% |
| Stocks | 30/36 | €23,442 | €25,236 | +€1,794 | +7.7% |
| Amounts receivable within one year | 40/41 | €0 | €692 | +€692 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €692 | +€692 | |
| Cash at bank and in hand | 54/58 | €120,327 | €109,747 | -€10,579 | -8.8% |
| Deferred charges and accrued income | 490/1 | €8,879 | €5,898 | -€2,982 | -33.6% |
| Total equity and liabilities | 10/49 | €1,130,224 | €1,069,649 | -€60,575 | -5.4% |
| Equity | 10/15 | €154,491 | €207,919 | +€53,428 | +34.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €54,534 | €54,534 | = | 0.0% |
| Distributable reserves | 133 | €54,534 | €54,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,957 | €78,385 | +€53,428 | +214.1% |
| Amounts payable | 17/49 | €975,733 | €861,730 | -€114,003 | -11.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €975,733 | €861,730 | -€114,003 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €140,646 | €6,182 | -€134,464 | -95.6% |
| Financial debts | 43 | €12,126 | - | -€12,126 | |
| Credit institutions | 430/8 | €12,126 | - | -€12,126 | |
| Trade debts | 44 | €189,626 | €186,326 | -€3,300 | -1.7% |
| Suppliers | 440/4 | €189,626 | €186,326 | -€3,300 | -1.7% |
| Taxes, remuneration and social security | 45 | €85,213 | €109,099 | +€23,887 | +28.0% |
| Taxes | 450/3 | €10,426 | €22,901 | +€12,475 | +119.7% |
| Remuneration and social security | 454/9 | €74,787 | €86,199 | +€11,412 | +15.3% |
| Other amounts payable | 47/48 | €548,122 | €560,122 | +€12,000 | +2.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €684,390 | €676,926 | -€7,463 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,430 | €49,500 | +€71 | +0.1% |
| Other operating charges | 640/8 | €1,875 | €2,682 | +€807 | +43.0% |
| Gross operating margin | 9900 | €712,867 | €786,037 | +€73,170 | +10.3% |
| Operating profit (loss) | 9901 | -€22,828 | €56,928 | +€79,756 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,957 | - | -€11,957 | |
| Recurring financial charges | 65 | €11,957 | - | -€11,957 | |
| Profit (loss) for the period before taxes | 9903 | -€34,785 | €56,928 | +€91,713 | |
| Income taxes | 67/77 | - | €3,500 | +€3,500 | |
| Profit (loss) for the period | 9904 | -€34,785 | €53,428 | +€88,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,785 | €53,428 | +€88,213 |
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 4 October 2026 via checked.be.