BKP CONCEPT: 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.
BKP CONCEPT
Largest movements
- Receivables within one year -€10,132
down €10,132 (-62.8%), from €16,141 to €6,009
of which Trade receivables: -€10,809
- Cash +€1,058
up €1,058 (+2.4%), from €44,804 to €45,862
mainly Receivables within one year (+€10,132) and Net result for the year (+€5,135)
- Tangible fixed assets +€982
up €982 (+43.3%), from €2,267 to €3,249
- Trade debts -€12,185
down €12,185 (-97.5%), from €12,498 to €313
- Profit (loss) carried forward +€5,135
up €5,135 (+15.7%), from €32,678 to €37,813
- Gross operating margin -€5,427
down €5,427 (-33.6%), from €16,148 to €10,721
- Depreciation -€1,216
down €1,216 (-54.0%), from €2,252 to €1,037
- Taxes -€1,184
down €1,184 (-41.9%), from €2,828 to €1,645
- Financial charges +€329
up €329 (+19.4%), from €1,701 to €2,030
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 | €65,596 | €58,577 | -€7,019 | -10.7% |
| Fixed assets | 21/28 | €2,267 | €3,249 | +€982 | +43.3% |
| Tangible fixed assets | 22/27 | €2,267 | €3,249 | +€982 | +43.3% |
| Plant, machinery and equipment | 23 | €2,267 | €3,249 | +€982 | +43.3% |
| Current assets | 29/58 | €63,329 | €55,328 | -€8,001 | -12.6% |
| Stocks and contracts in progress | 3 | €1,595 | €2,242 | +€646 | +40.5% |
| Stocks | 30/36 | €1,595 | €2,242 | +€646 | +40.5% |
| Amounts receivable within one year | 40/41 | €16,141 | €6,009 | -€10,132 | -62.8% |
| Trade receivables | 40 | €10,809 | - | -€10,809 | |
| Other amounts receivable | 41 | €5,332 | €6,009 | +€677 | +12.7% |
| Cash at bank and in hand | 54/58 | €44,804 | €45,862 | +€1,058 | +2.4% |
| Deferred charges and accrued income | 490/1 | €788 | €1,215 | +€427 | +54.2% |
| Total equity and liabilities | 10/49 | €65,596 | €58,577 | -€7,019 | -10.7% |
| Equity | 10/15 | €51,278 | €56,413 | +€5,135 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,678 | €37,813 | +€5,135 | +15.7% |
| Amounts payable | 17/49 | €14,318 | €2,164 | -€12,154 | -84.9% |
| Amounts payable within one year | 42/48 | €14,318 | €2,164 | -€12,154 | -84.9% |
| Trade debts | 44 | €12,498 | €313 | -€12,185 | -97.5% |
| Suppliers | 440/4 | €12,498 | €313 | -€12,185 | -97.5% |
| Other amounts payable | 47/48 | €1,820 | €1,851 | +€31 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,252 | €1,037 | -€1,216 | -54.0% |
| Other operating charges | 640/8 | €883 | €906 | +€23 | +2.6% |
| Gross operating margin | 9900 | €16,148 | €10,721 | -€5,427 | -33.6% |
| Operating profit (loss) | 9901 | €13,013 | €8,779 | -€4,234 | -32.5% |
| Financial income | 75/76B | €0 | €30 | +€30 | +304400.0% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +304400.0% |
| Financial charges | 65/66B | €1,701 | €2,030 | +€329 | +19.4% |
| Recurring financial charges | 65 | €1,701 | €2,030 | +€329 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €11,312 | €6,780 | -€4,532 | -40.1% |
| Income taxes | 67/77 | €2,828 | €1,645 | -€1,184 | -41.9% |
| Profit (loss) for the period | 9904 | €8,484 | €5,135 | -€3,349 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,484 | €5,135 | -€3,349 | -39.5% |
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.