BKS MANAGEMENT: 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.
BKS MANAGEMENT
Largest movements
- Cash -€317,483
down €317,483 (-28.3%), from €1.1m to €804,350
mainly Tax, wage and social debts (-€438,348) and Trade debts (-€104,233)
- Receivables within one year -€288,197
down €288,197 (-79.7%), from €361,680 to €73,483
of which Trade receivables: -€342,069
- Tangible fixed assets -€34,262
down €34,262 (-34.9%), from €98,231 to €63,969
- Tax, wage and social debts -€438,348
down €438,348 (-99.9%), from €438,892 to €543
- Trade debts -€104,233
down €104,233 (-95.8%), from €108,800 to €4,567
- Profit (loss) carried forward -€94,667
down €94,667 (-21.5%), from €440,125 to €345,457
- Gross operating margin -€1.3m
down €1.3m, from €1.2m to -€55,305
- Taxes -€140,708
down €140,708 (-99.8%), from €141,002 to €293
- Depreciation +€29,696
up €29,696 (+650.4%), from €4,566 to €34,262
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 | €1,606,999 | €969,750 | -€637,249 | -39.7% |
| Fixed assets | 21/28 | €123,231 | €88,969 | -€34,262 | -27.8% |
| Tangible fixed assets | 22/27 | €98,231 | €63,969 | -€34,262 | -34.9% |
| Furniture and vehicles | 24 | €98,231 | €63,969 | -€34,262 | -34.9% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €1,483,768 | €880,782 | -€602,987 | -40.6% |
| Amounts receivable within one year | 40/41 | €361,680 | €73,483 | -€288,197 | -79.7% |
| Trade receivables | 40 | €342,069 | €0 | -€342,069 | -100.0% |
| Other amounts receivable | 41 | €19,611 | €73,483 | +€53,872 | +274.7% |
| Cash at bank and in hand | 54/58 | €1,121,833 | €804,350 | -€317,483 | -28.3% |
| Deferred charges and accrued income | 490/1 | €255 | €2,948 | +€2,694 | +1057.1% |
| Total equity and liabilities | 10/49 | €1,606,999 | €969,750 | -€637,249 | -39.7% |
| Equity | 10/15 | €458,725 | €364,057 | -€94,667 | -20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €440,125 | €345,457 | -€94,667 | -21.5% |
| Amounts payable | 17/49 | €1,148,275 | €605,693 | -€542,582 | -47.3% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €548,275 | €5,693 | -€542,582 | -99.0% |
| Trade debts | 44 | €108,800 | €4,567 | -€104,233 | -95.8% |
| Suppliers | 440/4 | €108,800 | €4,567 | -€104,233 | -95.8% |
| Taxes, remuneration and social security | 45 | €438,892 | €543 | -€438,348 | -99.9% |
| Taxes | 450/3 | €438,892 | €543 | -€438,348 | -99.9% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,566 | €34,262 | +€29,696 | +650.4% |
| Other operating charges | 640/8 | €438 | €1,661 | +€1,223 | +279.0% |
| Gross operating margin | 9900 | €1,199,481 | -€55,305 | -€1.3m | |
| Operating profit (loss) | 9901 | €1,194,477 | -€91,228 | -€1.3m | |
| Financial income | 75/76B | €594 | €1,008 | +€413 | +69.6% |
| Recurring financial income | 75 | €594 | €1,008 | +€413 | +69.6% |
| Financial charges | 65/66B | €243 | €3,320 | +€3,077 | +1268.2% |
| Recurring financial charges | 65 | €243 | €3,320 | +€3,077 | +1268.2% |
| Profit (loss) for the period before taxes | 9903 | €1,194,829 | -€93,541 | -€1.3m | |
| Income taxes | 67/77 | €141,002 | €293 | -€140,708 | -99.8% |
| Profit (loss) for the period | 9904 | €1,053,827 | -€93,834 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,053,827 | -€93,834 | -€1.1m |
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 3 October 2026 via checked.be.