Alkaru Consulting: 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.
Alkaru Consulting
Largest movements
- Receivables within one year -€21,016
down €21,016 (-55.2%), from €38,077 to €17,061
of which Other amounts receivable: -€23,323
- Cash +€7,618
up €7,618 (+55.4%), from €13,749 to €21,368
mainly Net result for the year (+€26,141) and Receivables within one year (+€21,016)
- Deferred charges and accrued income -€4,743
down €4,743 (-98.1%), from €4,836 to €93
- Tangible fixed assets -€2,286
down €2,286 (-65.8%), from €3,472 to €1,186
of which Furniture and vehicles: -€1,422
- Other debts -€22,868
down €22,868 (-100.0%), from €22,878 to €10
- Tax, wage and social debts +€4,101
up €4,101 (+64.2%), from €6,390 to €10,490
- Debts after one year -€3,088
down €3,088 (-79.8%), from €3,868 to €780
- Reserves +€2,441
up €2,441 (+131%), from €1,860 to €4,301
of which Distributable reserves: +€2,441
- Trade debts -€1,063
down €1,063 (-30.3%), from €3,501 to €2,439
- Gross operating margin +€16,048
up €16,048 (+56.0%), from €28,636 to €44,685
- Taxes +€8,835
up €8,835 (+17,122%), from €52 to €8,887
- Financial charges +€2,254
up €2,254 (+55.9%), from €4,032 to €6,287
- Financial income -€1,584
no longer reported in 2025 (was €1,584)
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 | €60,134 | €39,708 | -€20,426 | -34.0% |
| Fixed assets | 21/28 | €3,472 | €1,186 | -€2,286 | -65.8% |
| Tangible fixed assets | 22/27 | €3,472 | €1,186 | -€2,286 | -65.8% |
| Furniture and vehicles | 24 | €1,422 | - | -€1,422 | |
| Other tangible fixed assets | 26 | €2,050 | €1,186 | -€863 | -42.1% |
| Current assets | 29/58 | €56,662 | €38,522 | -€18,140 | -32.0% |
| Amounts receivable within one year | 40/41 | €38,077 | €17,061 | -€21,016 | -55.2% |
| Trade receivables | 40 | €14,754 | €17,061 | +€2,307 | +15.6% |
| Other amounts receivable | 41 | €23,323 | - | -€23,323 | |
| Cash at bank and in hand | 54/58 | €13,749 | €21,368 | +€7,618 | +55.4% |
| Deferred charges and accrued income | 490/1 | €4,836 | €93 | -€4,743 | -98.1% |
| Total equity and liabilities | 10/49 | €60,134 | €39,708 | -€20,426 | -34.0% |
| Equity | 10/15 | €20,460 | €22,901 | +€2,441 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €4,301 | +€2,441 | +131% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €2,441 | +€2,441 | |
| Amounts payable | 17/49 | €39,674 | €16,807 | -€22,867 | -57.6% |
| Amounts payable after more than one year | 17 | €3,868 | €780 | -€3,088 | -79.8% |
| Financial debts | 170/4 | €3,868 | €780 | -€3,088 | -79.8% |
| Amounts payable within one year | 42/48 | €35,805 | €16,027 | -€19,778 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €3,037 | €3,088 | +€51 | +1.7% |
| Trade debts | 44 | €3,501 | €2,439 | -€1,063 | -30.3% |
| Suppliers | 440/4 | €3,501 | €2,439 | -€1,063 | -30.3% |
| Taxes, remuneration and social security | 45 | €6,390 | €10,490 | +€4,101 | +64.2% |
| Taxes | 450/3 | €6,390 | €10,490 | +€4,101 | +64.2% |
| Other amounts payable | 47/48 | €22,878 | €10 | -€22,868 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,355 | €2,286 | -€69 | -2.9% |
| Other operating charges | 640/8 | €903 | €1,085 | +€182 | +20.1% |
| Gross operating margin | 9900 | €28,636 | €44,685 | +€16,048 | +56.0% |
| Operating profit (loss) | 9901 | €25,378 | €41,314 | +€15,936 | +62.8% |
| Financial income | 75/76B | €1,584 | - | -€1,584 | |
| Recurring financial income | 75 | €1,584 | - | -€1,584 | |
| Financial charges | 65/66B | €4,032 | €6,287 | +€2,254 | +55.9% |
| Recurring financial charges | 65 | €4,032 | €6,287 | +€2,254 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | €22,929 | €35,027 | +€12,098 | +52.8% |
| Income taxes | 67/77 | €52 | €8,887 | +€8,835 | +17,122% |
| Profit (loss) for the period | 9904 | €22,878 | €26,141 | +€3,263 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,878 | €26,141 | +€3,263 | +14.3% |
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 25 October 2026 via checked.be.