BKS ELEC & SERVICES: 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.
BKS ELEC & SERVICES
Largest movements
- Tangible fixed assets +€66,682
up €66,682 (+85.1%), from €78,336 to €145,017
of which Furniture and vehicles: +€69,129
- Receivables within one year +€17,426
up €17,426 (+8.2%), from €211,664 to €229,090
of which Trade receivables: +€28,547
- Cash +€16,304
up €16,304 (+20.8%), from €78,566 to €94,869
mainly Trade debts (+€80,238) and Debts after one year (+€44,965)
- Trade debts +€80,238
up €80,238 (+260%), from €30,902 to €111,140
- Debts after one year +€44,965
up €44,965 (+185%), from €24,290 to €69,255
- Tax, wage and social debts -€19,828
down €19,828 (-77.5%), from €25,582 to €5,754
of which Taxes: -€20,360
- Current portion of long-term debt +€11,189
up €11,189 (+66.9%), from €16,721 to €27,909
- Other debts -€10,000
down €10,000 (-95.2%), from €10,500 to €500
- Staff costs +€62,497
up €62,497 (+333%), from €18,760 to €81,256
- Gross operating margin +€19,746
up €19,746 (+19.0%), from €103,872 to €123,618
- Depreciation -€17,599
down €17,599 (-38.3%), from €45,976 to €28,377
- Financial income -€10,366
down €10,366 (-83.6%), from €12,397 to €2,030
of which Non-recurring financial income: -€12,397
- Taxes +€3,381
up €3,381 (+23.2%), from €14,579 to €17,960
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 | €368,565 | €468,976 | +€100,411 | +27.2% |
| Fixed assets | 21/28 | €78,336 | €145,017 | +€66,682 | +85.1% |
| Tangible fixed assets | 22/27 | €78,336 | €145,017 | +€66,682 | +85.1% |
| Land and buildings | 22 | €39,150 | €36,703 | -€2,447 | -6.3% |
| Furniture and vehicles | 24 | €39,186 | €108,314 | +€69,129 | +176% |
| Current assets | 29/58 | €290,229 | €323,959 | +€33,730 | +11.6% |
| Amounts receivable within one year | 40/41 | €211,664 | €229,090 | +€17,426 | +8.2% |
| Trade receivables | 40 | €150,128 | €178,676 | +€28,547 | +19.0% |
| Other amounts receivable | 41 | €61,535 | €50,414 | -€11,121 | -18.1% |
| Cash at bank and in hand | 54/58 | €78,566 | €94,869 | +€16,304 | +20.8% |
| Total equity and liabilities | 10/49 | €368,565 | €468,976 | +€100,411 | +27.2% |
| Equity | 10/15 | €260,570 | €254,417 | -€6,153 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,110 | €133,957 | -€6,153 | -4.4% |
| Amounts payable | 17/49 | €107,995 | €214,559 | +€106,564 | +98.7% |
| Amounts payable after more than one year | 17 | €24,290 | €69,255 | +€44,965 | +185% |
| Financial debts | 170/4 | €24,290 | €69,255 | +€44,965 | +185% |
| Amounts payable within one year | 42/48 | €83,705 | €145,304 | +€61,599 | +73.6% |
| Current portion of amounts payable after more than one year | 42 | €16,721 | €27,909 | +€11,189 | +66.9% |
| Trade debts | 44 | €30,902 | €111,140 | +€80,238 | +260% |
| Suppliers | 440/4 | €30,902 | €111,140 | +€80,238 | +260% |
| Taxes, remuneration and social security | 45 | €25,582 | €5,754 | -€19,828 | -77.5% |
| Taxes | 450/3 | €20,920 | €560 | -€20,360 | -97.3% |
| Remuneration and social security | 454/9 | €4,662 | €5,194 | +€532 | +11.4% |
| Other amounts payable | 47/48 | €10,500 | €500 | -€10,000 | -95.2% |
| Non-recurring operating income | 76A | €5,618 | - | -€5,618 | |
| Remuneration, social security and pensions | 62 | €18,760 | €81,256 | +€62,497 | +333% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,976 | €28,377 | -€17,599 | -38.3% |
| Other operating charges | 640/8 | €6,145 | €3,465 | -€2,680 | -43.6% |
| Gross operating margin | 9900 | €103,872 | €123,618 | +€19,746 | +19.0% |
| Operating profit (loss) | 9901 | €32,991 | €10,520 | -€22,471 | -68.1% |
| Financial income | 75/76B | €12,397 | €2,030 | -€10,366 | -83.6% |
| Recurring financial income | 75 | €12,397 | €2,030 | -€10,366 | -83.6% |
| Non-recurring financial income | 76B | €12,397 | - | -€12,397 | |
| Financial charges | 65/66B | €1,070 | €742 | -€328 | -30.6% |
| Recurring financial charges | 65 | €1,070 | €742 | -€328 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €44,317 | €11,808 | -€32,510 | -73.4% |
| Income taxes | 67/77 | €14,579 | €17,960 | +€3,381 | +23.2% |
| Profit (loss) for the period | 9904 | €29,738 | -€6,153 | -€35,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,738 | -€6,153 | -€35,891 |
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 24 October 2026 via checked.be.