B & K CONSULT: 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 CONSULT
Largest movements
- Cash +€63,924
up €63,924 (+59.6%), from €107,222 to €171,146
mainly Net result for the year (+€68,628) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€45,468
up €45,468 (+68.3%), from €66,585 to €112,053
of which Trade receivables: +€54,650
- Tangible fixed assets +€27,799
up €27,799 (+93.8%), from €29,636 to €57,435
of which Land and buildings: +€38,555
- Profit (loss) carried forward +€68,628
up €68,628 (+22.4%), from €306,776 to €375,404
- Trade debts +€33,681
up €33,681 (+168%), from €20,004 to €53,684
- Debts after one year -€9,019
no longer reported in 2025 (was €9,019)
- Gross operating margin +€6,310
up €6,310 (+6.4%), from €99,073 to €105,383
- Taxes -€1,230
down €1,230 (-5.9%), from €20,780 to €19,550
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 | €546,842 | €634,034 | +€87,192 | +15.9% |
| Fixed assets | 21/28 | €321,496 | €349,295 | +€27,799 | +8.6% |
| Tangible fixed assets | 22/27 | €29,636 | €57,435 | +€27,799 | +93.8% |
| Land and buildings | 22 | - | €38,555 | +€38,555 | |
| Furniture and vehicles | 24 | €3,534 | €7,693 | +€4,159 | +118% |
| Leasing and similar rights | 25 | €26,102 | €11,187 | -€14,916 | -57.1% |
| Financial fixed assets | 28 | €291,860 | €291,860 | = | 0.0% |
| Current assets | 29/58 | €225,345 | €284,739 | +€59,394 | +26.4% |
| Amounts receivable within one year | 40/41 | €66,585 | €112,053 | +€45,468 | +68.3% |
| Trade receivables | 40 | €47,066 | €101,716 | +€54,650 | +116% |
| Other amounts receivable | 41 | €19,520 | €10,337 | -€9,182 | -47.0% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €107,222 | €171,146 | +€63,924 | +59.6% |
| Deferred charges and accrued income | 490/1 | €1,538 | €1,539 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €546,842 | €634,034 | +€87,192 | +15.9% |
| Equity | 10/15 | €328,776 | €397,404 | +€68,628 | +20.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,776 | €375,404 | +€68,628 | +22.4% |
| Amounts payable | 17/49 | €218,066 | €236,630 | +€18,564 | +8.5% |
| Amounts payable after more than one year | 17 | €9,019 | - | -€9,019 | |
| Financial debts | 170/4 | €9,019 | - | -€9,019 | |
| Amounts payable within one year | 42/48 | €209,047 | €236,630 | +€27,583 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €15,040 | €8,985 | -€6,055 | -40.3% |
| Trade debts | 44 | €20,004 | €53,684 | +€33,681 | +168% |
| Suppliers | 440/4 | €20,004 | €53,684 | +€33,681 | +168% |
| Taxes, remuneration and social security | 45 | €23,631 | €23,589 | -€42 | -0.2% |
| Taxes | 450/3 | €23,631 | €23,449 | -€182 | -0.8% |
| Remuneration and social security | 454/9 | - | €140 | +€140 | |
| Other amounts payable | 47/48 | €150,372 | €150,372 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,147 | €16,100 | +€953 | +6.3% |
| Other operating charges | 640/8 | €877 | €1,709 | +€833 | +95.0% |
| Gross operating margin | 9900 | €99,073 | €105,383 | +€6,310 | +6.4% |
| Operating profit (loss) | 9901 | €83,049 | €87,574 | +€4,525 | +5.4% |
| Financial income | 75/76B | €654 | €995 | +€341 | +52.2% |
| Recurring financial income | 75 | €654 | €995 | +€341 | +52.2% |
| Financial charges | 65/66B | €585 | €392 | -€193 | -32.9% |
| Recurring financial charges | 65 | €585 | €392 | -€193 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €83,119 | €88,177 | +€5,059 | +6.1% |
| Income taxes | 67/77 | €20,780 | €19,550 | -€1,230 | -5.9% |
| Profit (loss) for the period | 9904 | €62,339 | €68,628 | +€6,289 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,339 | €68,628 | +€6,289 | +10.1% |
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.