BMB VAN dER KERKEN: 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.
BMB VAN dER KERKEN
Largest movements
- Deferred charges and accrued income +€19,022
up €19,022 (+177%), from €10,755 to €29,777
- Current investments -€14,972
down €14,972 (-18.8%), from €79,722 to €64,750
- Receivables within one year -€10,938
down €10,938 (-34.8%), from €31,387 to €20,449
of which Trade receivables: -€10,374
- Other debts +€26,323
up €26,323 (+47.3%), from €55,658 to €81,981
- Tax, wage and social debts -€19,606
down €19,606 (-79.1%), from €24,785 to €5,179
- Trade debts -€13,703
down €13,703 (-63.3%), from €21,635 to €7,932
- Debts after one year -€6,839
down €6,839 (-13.4%), from €50,931 to €44,092
- Financial income +€3,887
up €3,887 (+2,542%), from €153 to €4,040
- Gross operating margin -€3,086
down €3,086 (-9.8%), from €31,599 to €28,513
- Financial charges -€1,046
down €1,046 (-26.5%), from €3,942 to €2,897
- Taxes -€865
down €865 (-4.2%), from €20,517 to €19,652
- Other operating charges -€434
down €434 (-17.3%), from €2,500 to €2,067
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 | €384,044 | €372,506 | -€11,538 | -3.0% |
| Fixed assets | 21/28 | €261,880 | €257,530 | -€4,351 | -1.7% |
| Tangible fixed assets | 22/27 | €126,193 | €122,773 | -€3,421 | -2.7% |
| Land and buildings | 22 | €66,715 | €62,732 | -€3,982 | -6.0% |
| Furniture and vehicles | 24 | €59,478 | €60,040 | +€562 | +0.9% |
| Financial fixed assets | 28 | €135,687 | €134,757 | -€930 | -0.7% |
| Current assets | 29/58 | €122,164 | €114,976 | -€7,188 | -5.9% |
| Amounts receivable within one year | 40/41 | €31,387 | €20,449 | -€10,938 | -34.8% |
| Trade receivables | 40 | €16,595 | €6,221 | -€10,374 | -62.5% |
| Other amounts receivable | 41 | €14,792 | €14,228 | -€565 | -3.8% |
| Current investments | 50/53 | €79,722 | €64,750 | -€14,972 | -18.8% |
| Cash at bank and in hand | 54/58 | €300 | - | -€300 | |
| Deferred charges and accrued income | 490/1 | €10,755 | €29,777 | +€19,022 | +177% |
| Total equity and liabilities | 10/49 | €384,044 | €372,506 | -€11,538 | -3.0% |
| Equity | 10/15 | €209,009 | €211,355 | +€2,346 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,525 | €4,525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,525 | €4,525 | = | 0.0% |
| Legal reserve | 130 | €4,525 | €4,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,484 | €144,829 | +€2,346 | +1.6% |
| Provisions and deferred taxes | 16 | €11,250 | €11,250 | = | 0.0% |
| Deferred taxes | 168 | €11,250 | €11,250 | = | 0.0% |
| Amounts payable | 17/49 | €163,785 | €149,901 | -€13,884 | -8.5% |
| Amounts payable after more than one year | 17 | €50,931 | €44,092 | -€6,839 | -13.4% |
| Financial debts | 170/4 | €50,931 | €44,092 | -€6,839 | -13.4% |
| Amounts payable within one year | 42/48 | €112,854 | €105,809 | -€7,045 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €6,555 | €6,839 | +€284 | +4.3% |
| Financial debts | 43 | €4,220 | €3,877 | -€343 | -8.1% |
| Credit institutions | 430/8 | €4,220 | €3,877 | -€343 | -8.1% |
| Trade debts | 44 | €21,635 | €7,932 | -€13,703 | -63.3% |
| Suppliers | 440/4 | €21,635 | €7,932 | -€13,703 | -63.3% |
| Taxes, remuneration and social security | 45 | €24,785 | €5,179 | -€19,606 | -79.1% |
| Taxes | 450/3 | €24,785 | €5,179 | -€19,606 | -79.1% |
| Other amounts payable | 47/48 | €55,658 | €81,981 | +€26,323 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,477 | €5,592 | +€115 | +2.1% |
| Other operating charges | 640/8 | €2,500 | €2,067 | -€434 | -17.3% |
| Gross operating margin | 9900 | €31,599 | €28,513 | -€3,086 | -9.8% |
| Operating profit (loss) | 9901 | €23,622 | €20,855 | -€2,767 | -11.7% |
| Financial income | 75/76B | €153 | €4,040 | +€3,887 | +2,542% |
| Recurring financial income | 75 | €153 | €4,040 | +€3,887 | +2,542% |
| Financial charges | 65/66B | €3,942 | €2,897 | -€1,046 | -26.5% |
| Recurring financial charges | 65 | €3,942 | €2,897 | -€1,046 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €19,832 | €21,998 | +€2,165 | +10.9% |
| Income taxes | 67/77 | €20,517 | €19,652 | -€865 | -4.2% |
| Profit (loss) for the period | 9904 | -€685 | €2,346 | +€3,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€685 | €2,346 | +€3,030 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.