BKS FINANCE: what changed
BKS FINANCE
Largest movements
- Cash +€32,964
up €32,964 (+38,290%), from €86 to €33,050
mainly Net result for the year (+€67,930) and Short-term financial debts (+€8,249)
- Receivables within one year +€15,359
up €15,359 (+189%), from €8,140 to €23,498
of which Other amounts receivable: +€23,498
- Tangible fixed assets +€6,823
up €6,823 (+102%), from €6,690 to €13,513
of which Furniture and vehicles: +€4,728
- Deferred charges and accrued income -€786
down €786 (-41.4%), from €1,900 to €1,114
- Profit (loss) carried forward +€67,930
up €67,930, from -€27,824 to €40,106
- Tax, wage and social debts -€12,045
down €12,045 (-61.8%), from €19,482 to €7,437
of which Remuneration and social security: -€13,817
- Short-term financial debts +€8,249
new in 2025: €8,249
- Other debts -€7,436
down €7,436 (-46.8%), from €15,891 to €8,455
- Trade debts -€2,339
down €2,339 (-54.8%), from €4,267 to €1,928
- Gross operating margin +€120,849
up €120,849, from -€25,634 to €95,215
- Taxes +€12,998
up €12,998 (+7,971%), from €163 to €13,161
- Staff costs +€8,565
new in 2025: €8,565
- Other operating charges +€1,899
up €1,899 (+246%), from €772 to €2,671
- Depreciation +€1,858
up €1,858 (+151%), from €1,229 to €3,087
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,816 | €71,175 | +€54,359 | +323% |
| Fixed assets | 21/28 | €6,690 | €13,513 | +€6,823 | +102% |
| Tangible fixed assets | 22/27 | €6,690 | €13,513 | +€6,823 | +102% |
| Plant, machinery and equipment | 23 | €3,872 | €2,980 | -€892 | -23.0% |
| Furniture and vehicles | 24 | €2,818 | €7,547 | +€4,728 | +168% |
| Other tangible fixed assets | 26 | - | €2,986 | +€2,986 | |
| Current assets | 29/58 | €10,126 | €57,662 | +€47,536 | +469% |
| Amounts receivable within one year | 40/41 | €8,140 | €23,498 | +€15,359 | +189% |
| Trade receivables | 40 | €8,140 | - | -€8,140 | |
| Other amounts receivable | 41 | - | €23,498 | +€23,498 | |
| Cash at bank and in hand | 54/58 | €86 | €33,050 | +€32,964 | +38,290% |
| Deferred charges and accrued income | 490/1 | €1,900 | €1,114 | -€786 | -41.4% |
| Total equity and liabilities | 10/49 | €16,816 | €71,175 | +€54,359 | +323% |
| Equity | 10/15 | -€22,824 | €45,106 | +€67,930 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,824 | €40,106 | +€67,930 | |
| Amounts payable | 17/49 | €39,641 | €26,069 | -€13,571 | -34.2% |
| Amounts payable within one year | 42/48 | €39,641 | €26,069 | -€13,571 | -34.2% |
| Financial debts | 43 | - | €8,249 | +€8,249 | |
| Credit institutions | 430/8 | - | €8,249 | +€8,249 | |
| Trade debts | 44 | €4,267 | €1,928 | -€2,339 | -54.8% |
| Suppliers | 440/4 | €4,267 | €1,928 | -€2,339 | -54.8% |
| Taxes, remuneration and social security | 45 | €19,482 | €7,437 | -€12,045 | -61.8% |
| Taxes | 450/3 | €4,705 | €6,476 | +€1,771 | +37.6% |
| Remuneration and social security | 454/9 | €14,777 | €960 | -€13,817 | -93.5% |
| Other amounts payable | 47/48 | €15,891 | €8,455 | -€7,436 | -46.8% |
| Remuneration, social security and pensions | 62 | - | €8,565 | +€8,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €3,087 | +€1,858 | +151% |
| Other operating charges | 640/8 | €772 | €2,671 | +€1,899 | +246% |
| Gross operating margin | 9900 | -€25,634 | €95,215 | +€120,849 | |
| Operating profit (loss) | 9901 | -€27,634 | €80,892 | +€108,527 | |
| Financial income | 75/76B | €35 | €621 | +€587 | +1,698% |
| Recurring financial income | 75 | €35 | €621 | +€587 | +1,698% |
| Financial charges | 65/66B | €61 | €423 | +€361 | +590% |
| Recurring financial charges | 65 | €61 | €423 | +€361 | +590% |
| Profit (loss) for the period before taxes | 9903 | -€27,661 | €81,091 | +€108,752 | |
| Income taxes | 67/77 | €163 | €13,161 | +€12,998 | +7,971% |
| Profit (loss) for the period | 9904 | -€27,824 | €67,930 | +€95,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,824 | €67,930 | +€95,754 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.