BKRT-INTERIEUR: 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.
BKRT-INTERIEUR
Largest movements
- Intangible fixed assets -€7,500
down €7,500 (-20.0%), from €37,500 to €30,000
- Receivables within one year -€6,953
down €6,953 (-22.2%), from €31,336 to €24,383
of which Trade receivables: -€7,330
- Tangible fixed assets -€1,590
down €1,590 (-2.1%), from €75,418 to €73,828
of which Plant, machinery and equipment: -€1,776
- Profit (loss) carried forward -€10,078
new in 2025: -€10,078
- Tax, wage and social debts -€5,053
down €5,053 (-33.0%), from €15,322 to €10,268
of which Taxes: -€4,053
- Other debts -€1,688
down €1,688 (-7.8%), from €21,519 to €19,830
- Gross operating margin -€26,370
down €26,370 (-93.2%), from €28,294 to €1,924
- Taxes -€5,222
down €5,222 (-79.3%), from €6,584 to €1,362
- Financial charges -€2,337
down €2,337 (-87.5%), from €2,671 to €334
- Other operating charges -€1,510
down €1,510 (-51.5%), from €2,930 to €1,421
- Depreciation -€590
down €590 (-6.1%), from €9,680 to €9,090
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 | €145,950 | €128,636 | -€17,314 | -11.9% |
| Fixed assets | 21/28 | €112,918 | €103,828 | -€9,090 | -8.0% |
| Intangible fixed assets | 21 | €37,500 | €30,000 | -€7,500 | -20.0% |
| Tangible fixed assets | 22/27 | €75,418 | €73,828 | -€1,590 | -2.1% |
| Land and buildings | 22 | €2,047 | €1,978 | -€68 | -3.3% |
| Plant, machinery and equipment | 23 | €1,776 | €0 | -€1,776 | -100.0% |
| Furniture and vehicles | 24 | €1,595 | €1,850 | +€255 | +16.0% |
| Other tangible fixed assets | 26 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €33,032 | €24,808 | -€8,224 | -24.9% |
| Amounts receivable within one year | 40/41 | €31,336 | €24,383 | -€6,953 | -22.2% |
| Trade receivables | 40 | €30,575 | €23,244 | -€7,330 | -24.0% |
| Other amounts receivable | 41 | €761 | €1,138 | +€377 | +49.6% |
| Cash at bank and in hand | 54/58 | €242 | €1 | -€241 | -99.7% |
| Deferred charges and accrued income | 490/1 | €1,455 | €425 | -€1,030 | -70.8% |
| Total equity and liabilities | 10/49 | €145,950 | €128,636 | -€17,314 | -11.9% |
| Equity | 10/15 | €100,882 | €90,804 | -€10,078 | -10.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,882 | €95,882 | = | 0.0% |
| Distributable reserves | 133 | €95,882 | €95,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,078 | -€10,078 | |
| Amounts payable | 17/49 | €45,068 | €37,832 | -€7,236 | -16.1% |
| Amounts payable within one year | 42/48 | €45,068 | €37,832 | -€7,236 | -16.1% |
| Trade debts | 44 | €8,228 | €7,734 | -€494 | -6.0% |
| Suppliers | 440/4 | €8,228 | €7,734 | -€494 | -6.0% |
| Taxes, remuneration and social security | 45 | €15,322 | €10,268 | -€5,053 | -33.0% |
| Taxes | 450/3 | €14,322 | €10,268 | -€4,053 | -28.3% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €21,519 | €19,830 | -€1,688 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,680 | €9,090 | -€590 | -6.1% |
| Other operating charges | 640/8 | €2,930 | €1,421 | -€1,510 | -51.5% |
| Gross operating margin | 9900 | €28,294 | €1,924 | -€26,370 | -93.2% |
| Operating profit (loss) | 9901 | €15,684 | -€8,587 | -€24,270 | |
| Financial income | 75/76B | €17 | €205 | +€188 | +1124.5% |
| Recurring financial income | 75 | €17 | €205 | +€188 | +1124.5% |
| Financial charges | 65/66B | €2,671 | €334 | -€2,337 | -87.5% |
| Recurring financial charges | 65 | €2,671 | €334 | -€2,337 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €13,029 | -€8,716 | -€21,745 | |
| Income taxes | 67/77 | €6,584 | €1,362 | -€5,222 | -79.3% |
| Profit (loss) for the period | 9904 | €6,445 | -€10,078 | -€16,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,445 | -€10,078 | -€16,523 |
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 1 October 2026 via checked.be.