BKN GROUP: 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.
BKN GROUP
Largest movements
- Cash +€2,510
up €2,510 (+36.5%), from €6,873 to €9,383
mainly Net result for the year (+€2,240) and Tax, wage and social debts (+€1,103)
- Receivables within one year +€824
up €824 (+91.4%), from €902 to €1,726
of which Other amounts receivable: +€1,359
- Deferred charges and accrued income +€558
up €558 (+99.8%), from €560 to €1,118
- Stocks and contracts -€215
down €215 (-8.6%), from €2,499 to €2,284
- Profit (loss) carried forward +€2,240
up €2,240 (+193%), from €1,161 to €3,401
- Tax, wage and social debts +€1,103
up €1,103 (+380%), from €290 to €1,393
- Other debts -€692
down €692 (-83.4%), from €830 to €138
- Trade debts +€479
up €479 (+8.1%), from €5,874 to €6,353
- Accrued charges and deferred income +€426
up €426 (+113%), from €379 to €805
- Gross operating margin +€2,820
up €2,820 (+144%), from €1,960 to €4,779
- Taxes +€1,328
up €1,328 (+458%), from €290 to €1,619
- Financial charges +€460
up €460 (+1,591%), from €29 to €489
- Other operating charges -€156
down €156 (-33.4%), from €467 to €311
- Depreciation +€108
up €108 (+840%), from €13 to €121
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.
Derived cash bridge
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 | €12,533 | €16,090 | +€3,556 | +28.4% |
| Fixed assets | 21/28 | €1,700 | €1,579 | -€121 | -7.1% |
| Tangible fixed assets | 22/27 | €1,200 | €1,079 | -€121 | -10.1% |
| Furniture and vehicles | 24 | €1,200 | €1,079 | -€121 | -10.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €10,833 | €14,511 | +€3,678 | +33.9% |
| Stocks and contracts in progress | 3 | €2,499 | €2,284 | -€215 | -8.6% |
| Stocks | 30/36 | €2,499 | €2,284 | -€215 | -8.6% |
| Amounts receivable within one year | 40/41 | €902 | €1,726 | +€824 | +91.4% |
| Trade receivables | 40 | €535 | - | -€535 | |
| Other amounts receivable | 41 | €366 | €1,726 | +€1,359 | +371% |
| Cash at bank and in hand | 54/58 | €6,873 | €9,383 | +€2,510 | +36.5% |
| Deferred charges and accrued income | 490/1 | €560 | €1,118 | +€558 | +99.8% |
| Total equity and liabilities | 10/49 | €12,533 | €16,090 | +€3,556 | +28.4% |
| Equity | 10/15 | €5,161 | €7,401 | +€2,240 | +43.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,161 | €3,401 | +€2,240 | +193% |
| Amounts payable | 17/49 | €7,372 | €8,689 | +€1,316 | +17.9% |
| Amounts payable within one year | 42/48 | €6,994 | €7,884 | +€890 | +12.7% |
| Trade debts | 44 | €5,874 | €6,353 | +€479 | +8.1% |
| Suppliers | 440/4 | €5,874 | €6,353 | +€479 | +8.1% |
| Taxes, remuneration and social security | 45 | €290 | €1,393 | +€1,103 | +380% |
| Taxes | 450/3 | €290 | €1,393 | +€1,103 | +380% |
| Other amounts payable | 47/48 | €830 | €138 | -€692 | -83.4% |
| Accrued charges and deferred income | 492/3 | €379 | €805 | +€426 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13 | €121 | +€108 | +840% |
| Other operating charges | 640/8 | €467 | €311 | -€156 | -33.4% |
| Gross operating margin | 9900 | €1,960 | €4,779 | +€2,820 | +144% |
| Operating profit (loss) | 9901 | €1,480 | €4,347 | +€2,867 | +194% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €29 | €489 | +€460 | +1,591% |
| Recurring financial charges | 65 | €29 | €489 | +€460 | +1,591% |
| Profit (loss) for the period before taxes | 9903 | €1,451 | €3,859 | +€2,408 | +166% |
| Income taxes | 67/77 | €290 | €1,619 | +€1,328 | +458% |
| Profit (loss) for the period | 9904 | €1,161 | €2,240 | +€1,079 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,161 | €2,240 | +€1,079 | +93.0% |
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 13 October 2026 via checked.be.