Bouwonderneming BKMS: 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.
Bouwonderneming BKMS
Largest movements
- Cash -€478,396
down €478,396 (-74.7%), from €640,712 to €162,316
mainly Investment in fixed assets (net) (-€489,656) and Debts after one year (-€173,235)
- Tangible fixed assets +€283,712
up €283,712 (+9.2%), from €3.1m to €3.4m
of which Land and buildings: +€250,686
- Financial fixed assets +€55,000
up €55,000 (+2,180%), from €2,523 to €57,523
- Debts after one year -€173,235
down €173,235 (-9.2%), from €1.9m to €1.7m
- Other debts -€98,459
down €98,459 (-16.6%), from €591,547 to €493,088
- Reserves +€74,223
up €74,223 (+5.0%), from €1.5m to €1.6m
of which Distributable reserves: +€74,223
- Tax, wage and social debts +€58,670
up €58,670 (+136%), from €43,205 to €101,875
- Other operating charges -€178,120
down €178,120 (-92.0%), from €193,596 to €15,476
- Financial charges +€44,105
up €44,105 (+55.6%), from €79,374 to €123,479
- Gross operating margin -€39,850
down €39,850 (-8.4%), from €475,233 to €435,383
- Taxes +€27,710
up €27,710 (+118%), from €23,556 to €51,265
- Staff costs +€19,775
new in 2025: €19,775
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 | €4,379,373 | €4,238,143 | -€141,230 | -3.2% |
| Fixed assets | 21/28 | €3,071,648 | €3,410,360 | +€338,712 | +11.0% |
| Tangible fixed assets | 22/27 | €3,069,125 | €3,352,837 | +€283,712 | +9.2% |
| Land and buildings | 22 | €2,887,152 | €3,137,838 | +€250,686 | +8.7% |
| Plant, machinery and equipment | 23 | €91,945 | €113,354 | +€21,410 | +23.3% |
| Furniture and vehicles | 24 | €90,029 | €101,646 | +€11,617 | +12.9% |
| Financial fixed assets | 28 | €2,523 | €57,523 | +€55,000 | +2,180% |
| Current assets | 29/58 | €1,307,725 | €827,783 | -€479,942 | -36.7% |
| Amounts receivable within one year | 40/41 | €657,408 | €661,698 | +€4,289 | +0.7% |
| Trade receivables | 40 | €605,762 | €648,534 | +€42,772 | +7.1% |
| Other amounts receivable | 41 | €51,646 | €13,164 | -€38,482 | -74.5% |
| Cash at bank and in hand | 54/58 | €640,712 | €162,316 | -€478,396 | -74.7% |
| Deferred charges and accrued income | 490/1 | €9,605 | €3,770 | -€5,836 | -60.8% |
| Total equity and liabilities | 10/49 | €4,379,373 | €4,238,143 | -€141,230 | -3.2% |
| Equity | 10/15 | €1,545,241 | €1,619,464 | +€74,223 | +4.8% |
| Contributions | 10/11 | €18,277 | €18,277 | = | 0.0% |
| Reserves | 13 | €1,482,275 | €1,556,498 | +€74,223 | +5.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,269 | €7,269 | = | 0.0% |
| Distributable reserves | 133 | €1,473,106 | €1,547,329 | +€74,223 | +5.0% |
| Profit (loss) carried forward | 14 | €44,689 | €44,689 | = | 0.0% |
| Amounts payable | 17/49 | €2,834,132 | €2,618,679 | -€215,453 | -7.6% |
| Amounts payable after more than one year | 17 | €1,878,542 | €1,705,307 | -€173,235 | -9.2% |
| Financial debts | 170/4 | €1,878,542 | €1,705,307 | -€173,235 | -9.2% |
| Amounts payable within one year | 42/48 | €955,590 | €912,570 | -€43,021 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €166,653 | €173,235 | +€6,581 | +3.9% |
| Financial debts | 43 | - | €441 | +€441 | |
| Credit institutions | 430/8 | - | €441 | +€441 | |
| Trade debts | 44 | €154,185 | €143,932 | -€10,253 | -6.7% |
| Suppliers | 440/4 | €154,185 | €143,932 | -€10,253 | -6.7% |
| Taxes, remuneration and social security | 45 | €43,205 | €101,875 | +€58,670 | +136% |
| Taxes | 450/3 | €43,205 | €101,875 | +€58,670 | +136% |
| Other amounts payable | 47/48 | €591,547 | €493,088 | -€98,459 | -16.6% |
| Accrued charges and deferred income | 492/3 | - | €802 | +€802 | |
| Non-recurring operating income | 76A | - | €246,358 | +€246,358 | |
| Remuneration, social security and pensions | 62 | - | €19,775 | +€19,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,875 | €150,944 | -€13,931 | -8.4% |
| Other operating charges | 640/8 | €193,596 | €15,476 | -€178,120 | -92.0% |
| Non-recurring operating charges | 66A | - | €4,271 | +€4,271 | |
| Gross operating margin | 9900 | €475,233 | €435,383 | -€39,850 | -8.4% |
| Operating profit (loss) | 9901 | €116,762 | €244,917 | +€128,154 | +110% |
| Financial income | 75/76B | €11,124 | €4,051 | -€7,074 | -63.6% |
| Recurring financial income | 75 | €11,124 | €4,051 | -€7,074 | -63.6% |
| Financial charges | 65/66B | €79,374 | €123,479 | +€44,105 | +55.6% |
| Recurring financial charges | 65 | €79,374 | €123,479 | +€44,105 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €48,513 | €125,488 | +€76,975 | +159% |
| Income taxes | 67/77 | €23,556 | €51,265 | +€27,710 | +118% |
| Profit (loss) for the period | 9904 | €24,958 | €74,223 | +€49,265 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €24,958 | €74,223 | +€49,265 | +197% |
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 14 October 2026 via checked.be.