BMC Knokke: 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.
BMC Knokke
Largest movements
- Tangible fixed assets -€48,458
down €48,458 (-4.9%), from €985,165 to €936,706
of which Land and buildings: -€38,424
- Debts after one year -€151,605
down €151,605 (-10.9%), from €1.4m to €1.2m
of which Financial debts: -€151,605
- Other debts +€72,750
up €72,750 (+19.5%), from €373,108 to €445,858
- Current portion of long-term debt +€49,524
up €49,524 (+65.4%), from €75,705 to €125,229
- Profit (loss) carried forward -€15,374
down €15,374 (-1.7%), from -€898,887 to -€914,261
- Gross operating margin +€12,863
up €12,863 (+24.1%), from €53,381 to €66,244
- Depreciation -€3,923
down €3,923 (-7.5%), from €52,381 to €48,458
- Financial charges -€2,838
down €2,838 (-9.0%), from €31,479 to €28,641
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 | €991,349 | €939,185 | -€52,164 | -5.3% |
| Fixed assets | 21/28 | €985,165 | €936,706 | -€48,458 | -4.9% |
| Tangible fixed assets | 22/27 | €985,165 | €936,706 | -€48,458 | -4.9% |
| Land and buildings | 22 | €975,130 | €936,706 | -€38,424 | -3.9% |
| Plant, machinery and equipment | 23 | €7,979 | - | -€7,979 | |
| Furniture and vehicles | 24 | €2,056 | - | -€2,056 | |
| Current assets | 29/58 | €6,184 | €2,479 | -€3,705 | -59.9% |
| Amounts receivable within one year | 40/41 | €5,126 | €2,096 | -€3,029 | -59.1% |
| Trade receivables | 40 | €5,126 | €1,967 | -€3,159 | -61.6% |
| Other amounts receivable | 41 | - | €129 | +€129 | |
| Cash at bank and in hand | 54/58 | €152 | €331 | +€179 | +118% |
| Deferred charges and accrued income | 490/1 | €906 | €51 | -€855 | -94.3% |
| Total equity and liabilities | 10/49 | €991,349 | €939,185 | -€52,164 | -5.3% |
| Equity | 10/15 | -€878,427 | -€893,801 | -€15,374 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€898,887 | -€914,261 | -€15,374 | -1.7% |
| Amounts payable | 17/49 | €1,869,776 | €1,832,986 | -€36,790 | -2.0% |
| Amounts payable after more than one year | 17 | €1,389,165 | €1,237,560 | -€151,605 | -10.9% |
| Financial debts | 170/4 | €389,165 | €237,560 | -€151,605 | -39.0% |
| Other amounts payable | 178/9 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €474,360 | €595,426 | +€121,066 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €75,705 | €125,229 | +€49,524 | +65.4% |
| Financial debts | 43 | €19,283 | €19,624 | +€340 | +1.8% |
| Credit institutions | 430/8 | €19,283 | €19,624 | +€340 | +1.8% |
| Trade debts | 44 | €1,610 | €288 | -€1,323 | -82.1% |
| Suppliers | 440/4 | €1,610 | €288 | -€1,323 | -82.1% |
| Taxes, remuneration and social security | 45 | €4,653 | €4,427 | -€226 | -4.9% |
| Taxes | 450/3 | €4,653 | €4,427 | -€226 | -4.9% |
| Other amounts payable | 47/48 | €373,108 | €445,858 | +€72,750 | +19.5% |
| Accrued charges and deferred income | 492/3 | €6,250 | - | -€6,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,381 | €48,458 | -€3,923 | -7.5% |
| Other operating charges | 640/8 | €4,368 | €4,519 | +€151 | +3.5% |
| Gross operating margin | 9900 | €53,381 | €66,244 | +€12,863 | +24.1% |
| Operating profit (loss) | 9901 | -€3,368 | €13,267 | +€16,635 | |
| Financial charges | 65/66B | €31,479 | €28,641 | -€2,838 | -9.0% |
| Recurring financial charges | 65 | €31,479 | €28,641 | -€2,838 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,847 | -€15,374 | +€19,473 | +55.9% |
| Profit (loss) for the period | 9904 | -€34,847 | -€15,374 | +€19,473 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,847 | -€15,374 | +€19,473 | +55.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.