BKSanté: 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.
BKSanté
Largest movements
- Tangible fixed assets +€18,254
up €18,254 (+21.9%), from €83,282 to €101,537
of which Plant, machinery and equipment: +€20,214
- Cash +€16,674
up €16,674 (+33.4%), from €49,907 to €66,581
mainly Net result for the year (+€46,151) and Other debts (+€35,024)
- Profit (loss) carried forward -€60,313
down €60,313 (-100%), from €60,313 to €0
- Reserves +€46,151
up €46,151 (+244%), from €18,936 to €65,087
of which Distributable reserves: +€41,990
- Other debts +€35,024
up €35,024 (+1,102%), from €3,178 to €38,202
- Debts after one year +€15,382
up €15,382 (+85.4%), from €18,008 to €33,391
- Contributions -€11,000
down €11,000 (-88.7%), from €12,400 to €1,400
- Staff costs -€60,310
down €60,310 (-100%), from €60,310 to €0
- Gross operating margin -€13,179
down €13,179 (-13.1%), from €100,475 to €87,296
- Taxes +€12,283
up €12,283 (+161%), from €7,606 to €19,890
- Depreciation +€2,471
up €2,471 (+18.4%), from €13,425 to €15,896
- Financial charges +€1,103
up €1,103 (+29.1%), from €3,786 to €4,889
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 | €135,589 | €172,191 | +€36,603 | +27.0% |
| Fixed assets | 21/28 | €83,532 | €101,787 | +€18,254 | +21.9% |
| Tangible fixed assets | 22/27 | €83,282 | €101,537 | +€18,254 | +21.9% |
| Plant, machinery and equipment | 23 | €76,660 | €96,874 | +€20,214 | +26.4% |
| Furniture and vehicles | 24 | €6,623 | €4,663 | -€1,960 | -29.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €52,056 | €70,405 | +€18,348 | +35.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,615 | +€1,615 | |
| Trade receivables | 40 | - | €1,615 | +€1,615 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €49,907 | €66,581 | +€16,674 | +33.4% |
| Deferred charges and accrued income | 490/1 | €2,149 | €2,208 | +€59 | +2.8% |
| Total equity and liabilities | 10/49 | €135,589 | €172,191 | +€36,603 | +27.0% |
| Equity | 10/15 | €91,649 | €66,487 | -€25,162 | -27.5% |
| Contributions | 10/11 | €12,400 | €1,400 | -€11,000 | -88.7% |
| Reserves | 13 | €18,936 | €65,087 | +€46,151 | +244% |
| Non-distributable reserves | 130/1 | - | €4,161 | +€4,161 | |
| Reserves not available under the articles | 1311 | - | €4,161 | +€4,161 | |
| Distributable reserves | 133 | €18,936 | €60,926 | +€41,990 | +222% |
| Profit (loss) carried forward | 14 | €60,313 | €0 | -€60,313 | -100% |
| Amounts payable | 17/49 | €43,939 | €105,705 | +€61,765 | +141% |
| Amounts payable after more than one year | 17 | €18,008 | €33,391 | +€15,382 | +85.4% |
| Financial debts | 170/4 | €18,008 | €33,391 | +€15,382 | +85.4% |
| Amounts payable within one year | 42/48 | €24,388 | €69,942 | +€45,555 | +187% |
| Current portion of amounts payable after more than one year | 42 | €13,441 | €16,618 | +€3,176 | +23.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €999 | €1,299 | +€300 | +30.0% |
| Suppliers | 440/4 | €999 | €1,299 | +€300 | +30.0% |
| Taxes, remuneration and social security | 45 | €6,770 | €13,824 | +€7,054 | +104% |
| Taxes | 450/3 | €2,579 | €13,824 | +€11,245 | +436% |
| Remuneration and social security | 454/9 | €4,191 | €0 | -€4,191 | -100% |
| Other amounts payable | 47/48 | €3,178 | €38,202 | +€35,024 | +1,102% |
| Accrued charges and deferred income | 492/3 | €1,543 | €2,371 | +€828 | +53.7% |
| Remuneration, social security and pensions | 62 | €60,310 | €0 | -€60,310 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,425 | €15,896 | +€2,471 | +18.4% |
| Other operating charges | 640/8 | €667 | €691 | +€23 | +3.5% |
| Gross operating margin | 9900 | €100,475 | €87,296 | -€13,179 | -13.1% |
| Operating profit (loss) | 9901 | €26,073 | €70,710 | +€44,637 | +171% |
| Financial income | 75/76B | €95 | €220 | +€125 | +132% |
| Recurring financial income | 75 | €95 | €220 | +€125 | +132% |
| Financial charges | 65/66B | €3,786 | €4,889 | +€1,103 | +29.1% |
| Recurring financial charges | 65 | €3,786 | €4,889 | +€1,103 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €22,381 | €66,041 | +€43,660 | +195% |
| Income taxes | 67/77 | €7,606 | €19,890 | +€12,283 | +161% |
| Profit (loss) for the period | 9904 | €14,775 | €46,151 | +€31,376 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €14,775 | €46,151 | +€31,376 | +212% |
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 19 October 2026 via checked.be.