BSK LOGISTICS: 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.
BSK LOGISTICS
Largest movements
- Tangible fixed assets -€1,076
down €1,076 (-55.3%), from €1,947 to €870
- Cash -€572
down €572 (-99.4%), from €576 to €4
mainly Net result for the year (-€6,763) and Accrued charges and deferred income (-€981)
- Receivables within one year -€205
no longer reported in 2025 (was €205)
- Deferred charges and accrued income -€99
no longer reported in 2025 (was €99)
- Profit (loss) carried forward -€6,763
down €6,763 (-44.1%), from -€15,327 to -€22,090
- Trade debts +€3,455
up €3,455 (+189.6%), from €1,822 to €5,277
- Other debts +€1,860
up €1,860 (+42.8%), from €4,350 to €6,210
- Accrued charges and deferred income -€981
no longer reported in 2025 (was €981)
- Tax, wage and social debts +€476
up €476 (+9.5%), from €5,000 to €5,476
of which Taxes: +€3,476
- Gross operating margin +€7,726
up €7,726 (+59.6%), from -€12,964 to -€5,237
- Depreciation -€1,097
down €1,097 (-50.5%), from €2,174 to €1,076
- Financial charges +€280
up €280 (+147.4%), from €190 to €470
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 | €2,826 | €874 | -€1,953 | -69.1% |
| Fixed assets | 21/28 | €1,947 | €870 | -€1,076 | -55.3% |
| Tangible fixed assets | 22/27 | €1,947 | €870 | -€1,076 | -55.3% |
| Other tangible fixed assets | 26 | €1,947 | €870 | -€1,076 | -55.3% |
| Current assets | 29/58 | €880 | €4 | -€876 | -99.6% |
| Amounts receivable within one year | 40/41 | €205 | - | -€205 | |
| Other amounts receivable | 41 | €205 | - | -€205 | |
| Cash at bank and in hand | 54/58 | €576 | €4 | -€572 | -99.4% |
| Deferred charges and accrued income | 490/1 | €99 | - | -€99 | |
| Total equity and liabilities | 10/49 | €2,826 | €874 | -€1,953 | -69.1% |
| Equity | 10/15 | -€9,327 | -€16,090 | -€6,763 | -72.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,327 | -€22,090 | -€6,763 | -44.1% |
| Amounts payable | 17/49 | €12,153 | €16,964 | +€4,811 | +39.6% |
| Amounts payable within one year | 42/48 | €11,172 | €16,964 | +€5,791 | +51.8% |
| Trade debts | 44 | €1,822 | €5,277 | +€3,455 | +189.6% |
| Suppliers | 440/4 | €1,822 | €5,277 | +€3,455 | +189.6% |
| Taxes, remuneration and social security | 45 | €5,000 | €5,476 | +€476 | +9.5% |
| Taxes | 450/3 | €2,000 | €5,476 | +€3,476 | +173.8% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €4,350 | €6,210 | +€1,860 | +42.8% |
| Accrued charges and deferred income | 492/3 | €981 | - | -€981 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,174 | €1,076 | -€1,097 | -50.5% |
| Gross operating margin | 9900 | -€12,964 | -€5,237 | +€7,726 | +59.6% |
| Operating profit (loss) | 9901 | -€15,137 | -€6,314 | +€8,823 | +58.3% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €190 | €470 | +€280 | +147.4% |
| Recurring financial charges | 65 | €190 | €470 | +€280 | +147.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,327 | -€6,763 | +€8,564 | +55.9% |
| Profit (loss) for the period | 9904 | -€15,327 | -€6,763 | +€8,564 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,327 | -€6,763 | +€8,564 | +55.9% |
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 7 October 2026 via checked.be.