BKPS: 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.
What changed
BKPS
NACE 95.290, Repair and maintenance of other personal and household goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€62,689
2024 · €320,470-€257,780
Equity
€1.4m
2024 · €1.3m+€62,689
Cash
€48,581
2024 · €88,236-€39,655
Balance sheet total
€8.3m
2024 · €6.0m+€2.3m
Largest movements
Assets
- Tangible fixed assets +€2.3m
up €2.3m (+44.6%), from €5.1m to €7.4m
of which Land and buildings: +€1.5m
- Receivables within one year +€97,170
up €97,170 (+14.4%), from €674,039 to €771,209
of which Trade receivables: +€95,186
Equity and liabilities
- Current portion of long-term debt +€1.3m
up €1.3m (+97.4%), from €1.3m to €2.6m
- Debts after one year +€767,647
up €767,647 (+25.1%), from €3.1m to €3.8m
- Trade debts +€236,274
up €236,274 (+129.4%), from €182,620 to €418,894
- Other debts +€86,859
up €86,859 (+1870.6%), from €4,643 to €91,502
Income statement
- Depreciation +€273,370
up €273,370 (+27.0%), from €1.0m to €1.3m
- Gross operating margin +€233,917
up €233,917 (+14.3%), from €1.6m to €1.9m
- Staff costs +€120,627
up €120,627 (+131.2%), from €91,914 to €212,541
- Financial charges +€74,194
up €74,194 (+53.2%), from €139,541 to €213,735
of which Financial charges: +€72,535
- Write-downs +€70,909
up €70,909 (+10804.3%), from €656 to €71,565
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.
Result 2024
€320,470
Gross operating margin
+€233,917
Staff costs
-€120,627
Depreciation
-€273,370
Write-downs
-€70,909
Other operating charges
-€4,528
Other operating items
-€4,582
Financial income
+€3
Financial charges
-€74,194
Taxes
+€56,510
Result 2025
€62,689
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.
From operations
+€1.5m
Investment
-€3.6m
Financing
+€2.0m
Cash 2024
€88,236
From operations (derived)
+€1.5m
Net result for the year
+€62,689
Depreciation
+€1.3m
Stocks and contracts
-€10,399
Receivables within one year
-€97,170
Trade debts
+€236,274
Tax, wage and social debts
-€72,440
Other debts
+€86,859
Investment (derived)
-€3.6m
Investment in fixed assets (net)
-€3.6m
Financing
+€2.0m
Debts after one year
+€767,647
Current portion of long-term debt
+€1.3m
Cash 2025
€48,581
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,972,040 | €8,316,853 | +€2.3m | +39.3% |
| Fixed assets | 21/28 | €5,110,532 | €7,387,430 | +€2.3m | +44.6% |
| Tangible fixed assets | 22/27 | €5,108,047 | €7,384,811 | +€2.3m | +44.6% |
| Land and buildings | 22 | €992,793 | €2,531,685 | +€1.5m | +155.0% |
| Plant, machinery and equipment | 23 | €713,989 | €798,263 | +€84,273 | +11.8% |
| Furniture and vehicles | 24 | €154,430 | €125,351 | -€29,079 | -18.8% |
| Leasing and similar rights | 25 | €3,245,416 | €3,929,512 | +€684,097 | +21.1% |
| Other tangible fixed assets | 26 | €1,419 | €0 | -€1,419 | -100.0% |
| Financial fixed assets | 28 | €2,485 | €2,620 | +€135 | +5.4% |
| Current assets | 29/58 | €861,508 | €929,423 | +€67,915 | +7.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €79,234 | €89,633 | +€10,399 | +13.1% |
| Stocks | 30/36 | €79,234 | €89,633 | +€10,399 | +13.1% |
| Amounts receivable within one year | 40/41 | €674,039 | €771,209 | +€97,170 | +14.4% |
| Trade receivables | 40 | €671,384 | €766,570 | +€95,186 | +14.2% |
| Other amounts receivable | 41 | €2,654 | €4,639 | +€1,985 | +74.8% |
| Cash at bank and in hand | 54/58 | €88,236 | €48,581 | -€39,655 | -44.9% |
| Total equity and liabilities | 10/49 | €5,972,040 | €8,316,853 | +€2.3m | +39.3% |
| Equity | 10/15 | €1,307,138 | €1,369,827 | +€62,689 | +4.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,247,138 | €1,309,827 | +€62,689 | +5.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €457 | €457 | = | 0.0% |
| Distributable reserves | 133 | €1,240,681 | €1,303,370 | +€62,689 | +5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,664,902 | €6,947,026 | +€2.3m | +48.9% |
| Amounts payable after more than one year | 17 | €3,063,683 | €3,831,330 | +€767,647 | +25.1% |
| Financial debts | 170/4 | €3,063,683 | €3,831,330 | +€767,647 | +25.1% |
| Amounts payable within one year | 42/48 | €1,601,219 | €3,115,696 | +€1.5m | +94.6% |
| Current portion of amounts payable after more than one year | 42 | €1,297,230 | €2,561,013 | +€1.3m | +97.4% |
| Trade debts | 44 | €182,620 | €418,894 | +€236,274 | +129.4% |
| Suppliers | 440/4 | €182,620 | €418,894 | +€236,274 | +129.4% |
| Taxes, remuneration and social security | 45 | €116,726 | €44,287 | -€72,440 | -62.1% |
| Taxes | 450/3 | €109,347 | €30,406 | -€78,941 | -72.2% |
| Remuneration and social security | 454/9 | €7,379 | €13,880 | +€6,501 | +88.1% |
| Other amounts payable | 47/48 | €4,643 | €91,502 | +€86,859 | +1870.6% |
| Non-recurring operating income | 76A | €559,618 | €691,934 | +€132,317 | +23.6% |
| Remuneration, social security and pensions | 62 | €91,914 | €212,541 | +€120,627 | +131.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,011,923 | €1,285,293 | +€273,370 | +27.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €656 | €71,565 | +€70,909 | +10804.3% |
| Other operating charges | 640/8 | €14,320 | €18,848 | +€4,528 | +31.6% |
| Non-recurring operating charges | 66A | - | €4,582 | +€4,582 | |
| Gross operating margin | 9900 | €1,637,082 | €1,870,999 | +€233,917 | +14.3% |
| Operating profit (loss) | 9901 | €518,269 | €278,170 | -€240,099 | -46.3% |
| Financial income | 75/76B | €1 | €4 | +€3 | +282.6% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +282.6% |
| Financial charges | 65/66B | €139,541 | €213,735 | +€74,194 | +53.2% |
| Recurring financial charges | 65 | €138,883 | €211,418 | +€72,535 | +52.2% |
| Non-recurring financial charges | 66B | €658 | €2,317 | +€1,659 | +252.3% |
| Profit (loss) for the period before taxes | 9903 | €378,729 | €64,439 | -€314,290 | -83.0% |
| Income taxes | 67/77 | €58,259 | €1,749 | -€56,510 | -97.0% |
| Profit (loss) for the period | 9904 | €320,470 | €62,689 | -€257,780 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €320,470 | €62,689 | -€257,780 | -80.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.