BKR TRANS: 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.
BKR TRANS
Largest movements
- Cash +€12,399
up €12,399 (+31.1%), from €39,929 to €52,328
mainly Net result for the year (+€18,520) and Depreciation (+€14,963)
- Tangible fixed assets -€11,013
down €11,013 (-68.6%), from €16,062 to €5,049
of which Leasing and similar rights: -€14,246
- Receivables within one year +€5,486
up €5,486 (+28.0%), from €19,559 to €25,045
of which Trade receivables: +€5,486
- Profit (loss) carried forward +€18,520
up €18,520 (+80.1%), from €23,135 to €41,656
- Short-term financial debts -€15,283
down €15,283 (-91.7%), from €16,660 to €1,377
- Tax, wage and social debts +€3,257
up €3,257 (+22.8%), from €14,277 to €17,534
of which Remuneration and social security: +€5,479
- Trade debts -€995
down €995 (-23.5%), from €4,236 to €3,241
- Depreciation -€1,758
down €1,758 (-10.5%), from €16,721 to €14,963
- Other operating charges -€1,432
down €1,432 (-26.1%), from €5,484 to €4,052
- Gross operating margin -€708
down €708 (-1.6%), from €44,871 to €44,163
- Financial charges -€500
down €500 (-48.9%), from €1,023 to €523
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 | €76,050 | €82,922 | +€6,872 | +9.0% |
| Fixed assets | 21/28 | €16,562 | €5,549 | -€11,013 | -66.5% |
| Tangible fixed assets | 22/27 | €16,062 | €5,049 | -€11,013 | -68.6% |
| Furniture and vehicles | 24 | €1,816 | €5,049 | +€3,233 | +178.0% |
| Leasing and similar rights | 25 | €14,246 | - | -€14,246 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €59,487 | €77,373 | +€17,885 | +30.1% |
| Amounts receivable within one year | 40/41 | €19,559 | €25,045 | +€5,486 | +28.0% |
| Trade receivables | 40 | €19,118 | €24,604 | +€5,486 | +28.7% |
| Other amounts receivable | 41 | €441 | €441 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,929 | €52,328 | +€12,399 | +31.1% |
| Total equity and liabilities | 10/49 | €76,050 | €82,922 | +€6,872 | +9.0% |
| Equity | 10/15 | €34,835 | €53,356 | +€18,520 | +53.2% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,135 | €41,656 | +€18,520 | +80.1% |
| Amounts payable | 17/49 | €41,214 | €29,566 | -€11,648 | -28.3% |
| Amounts payable within one year | 42/48 | €39,614 | €27,166 | -€12,448 | -31.4% |
| Financial debts | 43 | €16,660 | €1,377 | -€15,283 | -91.7% |
| Credit institutions | 430/8 | €16,660 | €1,377 | -€15,283 | -91.7% |
| Trade debts | 44 | €4,236 | €3,241 | -€995 | -23.5% |
| Suppliers | 440/4 | €4,236 | €3,241 | -€995 | -23.5% |
| Taxes, remuneration and social security | 45 | €14,277 | €17,534 | +€3,257 | +22.8% |
| Taxes | 450/3 | €9,777 | €7,556 | -€2,221 | -22.7% |
| Remuneration and social security | 454/9 | €4,500 | €9,979 | +€5,479 | +121.7% |
| Other amounts payable | 47/48 | €4,441 | €5,013 | +€572 | +12.9% |
| Accrued charges and deferred income | 492/3 | €1,600 | €2,400 | +€800 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,721 | €14,963 | -€1,758 | -10.5% |
| Other operating charges | 640/8 | €5,484 | €4,052 | -€1,432 | -26.1% |
| Gross operating margin | 9900 | €44,871 | €44,163 | -€708 | -1.6% |
| Operating profit (loss) | 9901 | €22,666 | €25,148 | +€2,482 | +11.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,023 | €523 | -€500 | -48.9% |
| Recurring financial charges | 65 | €1,023 | €523 | -€500 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €21,643 | €24,625 | +€2,982 | +13.8% |
| Income taxes | 67/77 | €6,076 | €6,105 | +€29 | +0.5% |
| Profit (loss) for the period | 9904 | €15,567 | €18,520 | +€2,953 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,567 | €18,520 | +€2,953 | +19.0% |
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 8 October 2026 via checked.be.