BSK Management & Service: 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.
BSK Management & Service
Largest movements
- Cash +€233,904
new in 2025: €233,904
mainly Net result for the year (+€602,463) and Other debts (+€160,000)
- Current investments -€62,155
no longer reported in 2025 (was €62,155)
- Profit (loss) carried forward +€242,463
up €242,463 (+25.1%), from €966,834 to €1.2m
- Tax, wage and social debts -€209,671
down €209,671 (-85.0%), from €246,813 to €37,142
of which Taxes: -€209,154
- Other debts +€160,000
up €160,000 (+80.0%), from €200,030 to €360,030
- Gross operating margin -€32,132
down €32,132 (-3.4%), from €951,800 to €919,668
- Staff costs +€26,815
up €26,815 (+32.1%), from €83,550 to €110,365
- Taxes -€13,482
down €13,482 (-6.4%), from €211,592 to €198,111
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 | €1,775,131 | €1,963,170 | +€188,039 | +10.6% |
| Fixed assets | 21/28 | €1,679,111 | €1,687,823 | +€8,712 | +0.5% |
| Tangible fixed assets | 22/27 | €9,111 | €5,323 | -€3,788 | -41.6% |
| Furniture and vehicles | 24 | €9,111 | €5,323 | -€3,788 | -41.6% |
| Financial fixed assets | 28 | €1,670,000 | €1,682,500 | +€12,500 | +0.7% |
| Current assets | 29/58 | €96,019 | €275,346 | +€179,327 | +187% |
| Amounts receivable within one year | 40/41 | €32,957 | €40,366 | +€7,409 | +22.5% |
| Trade receivables | 40 | €32,782 | €38,477 | +€5,695 | +17.4% |
| Other amounts receivable | 41 | €175 | €1,889 | +€1,715 | +982% |
| Current investments | 50/53 | €62,155 | - | -€62,155 | |
| Cash at bank and in hand | 54/58 | - | €233,904 | +€233,904 | |
| Deferred charges and accrued income | 490/1 | €908 | €1,076 | +€168 | +18.6% |
| Total equity and liabilities | 10/49 | €1,775,131 | €1,963,170 | +€188,039 | +10.6% |
| Equity | 10/15 | €1,321,834 | €1,564,298 | +€242,463 | +18.3% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €966,834 | €1,209,298 | +€242,463 | +25.1% |
| Amounts payable | 17/49 | €453,296 | €398,872 | -€54,424 | -12.0% |
| Amounts payable within one year | 42/48 | €448,152 | €398,872 | -€49,281 | -11.0% |
| Trade debts | 44 | €1,309 | €1,699 | +€390 | +29.8% |
| Suppliers | 440/4 | €1,309 | €1,699 | +€390 | +29.8% |
| Taxes, remuneration and social security | 45 | €246,813 | €37,142 | -€209,671 | -85.0% |
| Taxes | 450/3 | €228,760 | €19,606 | -€209,154 | -91.4% |
| Remuneration and social security | 454/9 | €18,053 | €17,536 | -€517 | -2.9% |
| Other amounts payable | 47/48 | €200,030 | €360,030 | +€160,000 | +80.0% |
| Accrued charges and deferred income | 492/3 | €5,144 | - | -€5,144 | |
| Remuneration, social security and pensions | 62 | €83,550 | €110,365 | +€26,815 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €3,788 | = | 0.0% |
| Other operating charges | 640/8 | €988 | €1,545 | +€557 | +56.3% |
| Gross operating margin | 9900 | €951,800 | €919,668 | -€32,132 | -3.4% |
| Operating profit (loss) | 9901 | €863,474 | €803,970 | -€59,504 | -6.9% |
| Financial income | 75/76B | €0 | €2,040 | +€2,040 | +680,060% |
| Recurring financial income | 75 | €0 | €2,040 | +€2,040 | +680,060% |
| Financial charges | 65/66B | €5,349 | €5,436 | +€88 | +1.6% |
| Recurring financial charges | 65 | €5,349 | €5,436 | +€88 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €858,125 | €800,574 | -€57,551 | -6.7% |
| Income taxes | 67/77 | €211,592 | €198,111 | -€13,482 | -6.4% |
| Profit (loss) for the period | 9904 | €646,533 | €602,463 | -€44,070 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €646,533 | €602,463 | -€44,070 | -6.8% |
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 28 October 2026 via checked.be.