B-K-C: 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.
B-K-C
Largest movements
- Receivables within one year +€45,090
up €45,090 (+584%), from €7,718 to €52,808
of which Trade receivables: +€47,344
- Tangible fixed assets -€43,599
down €43,599 (-94.2%), from €46,285 to €2,686
of which Furniture and vehicles: -€43,348
- Tax, wage and social debts +€6,056
up €6,056 (+400%), from €1,515 to €7,571
- Debts after one year -€4,914
down €4,914 (-7.1%), from €69,362 to €64,448
- Profit (loss) carried forward +€1,051
up €1,051 (+2.8%), from -€37,002 to -€35,951
- Gross operating margin +€11,117
up €11,117, from -€6,005 to €5,113
- Depreciation -€1,226
down €1,226 (-49.7%), from €2,469 to €1,243
- Other operating charges -€374
down €374 (-20.8%), from €1,798 to €1,424
- Financial charges +€261
up €261 (+147%), from €177 to €438
- Taxes -€107
down €107 (-13.9%), from €770 to €663
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 | €54,300 | €56,182 | +€1,882 | +3.5% |
| Fixed assets | 21/28 | €46,285 | €2,686 | -€43,599 | -94.2% |
| Tangible fixed assets | 22/27 | €46,285 | €2,686 | -€43,599 | -94.2% |
| Plant, machinery and equipment | 23 | €2,937 | €2,686 | -€251 | -8.6% |
| Furniture and vehicles | 24 | €43,348 | - | -€43,348 | |
| Current assets | 29/58 | €8,015 | €53,496 | +€45,481 | +567% |
| Amounts receivable within one year | 40/41 | €7,718 | €52,808 | +€45,090 | +584% |
| Trade receivables | 40 | €1,715 | €49,059 | +€47,344 | +2,760% |
| Other amounts receivable | 41 | €6,003 | €3,749 | -€2,254 | -37.6% |
| Cash at bank and in hand | 54/58 | €297 | €132 | -€165 | -55.6% |
| Deferred charges and accrued income | 490/1 | - | €556 | +€556 | |
| Total equity and liabilities | 10/49 | €54,300 | €56,182 | +€1,882 | +3.5% |
| Equity | 10/15 | -€18,402 | -€17,351 | +€1,051 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,002 | -€35,951 | +€1,051 | +2.8% |
| Amounts payable | 17/49 | €72,703 | €73,533 | +€830 | +1.1% |
| Amounts payable after more than one year | 17 | €69,362 | €64,448 | -€4,914 | -7.1% |
| Other amounts payable | 178/9 | €69,362 | €64,448 | -€4,914 | -7.1% |
| Amounts payable within one year | 42/48 | €3,329 | €9,073 | +€5,744 | +173% |
| Trade debts | 44 | €1,813 | €1,502 | -€311 | -17.2% |
| Suppliers | 440/4 | €1,813 | €1,502 | -€311 | -17.2% |
| Taxes, remuneration and social security | 45 | €1,515 | €7,571 | +€6,056 | +400% |
| Taxes | 450/3 | €1,515 | €7,571 | +€6,056 | +400% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Non-recurring operating income | 76A | €207 | €13,474 | +€13,268 | +6,422% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,469 | €1,243 | -€1,226 | -49.7% |
| Other operating charges | 640/8 | €1,798 | €1,424 | -€374 | -20.8% |
| Non-recurring operating charges | 66A | - | €333 | +€333 | |
| Gross operating margin | 9900 | -€6,005 | €5,113 | +€11,117 | |
| Operating profit (loss) | 9901 | -€10,272 | €2,112 | +€12,384 | |
| Financial income | 75/76B | €0 | €40 | +€40 | +18,286% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +18,286% |
| Financial charges | 65/66B | €177 | €438 | +€261 | +147% |
| Recurring financial charges | 65 | €177 | €438 | +€261 | +147% |
| Profit (loss) for the period before taxes | 9903 | -€10,449 | €1,715 | +€12,164 | |
| Income taxes | 67/77 | €770 | €663 | -€107 | -13.9% |
| Profit (loss) for the period | 9904 | -€11,219 | €1,051 | +€12,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,219 | €1,051 | +€12,270 |
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 18 October 2026 via checked.be.