BK CONSULT: 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.
BK CONSULT
Largest movements
- Financial fixed assets -€52,037
no longer reported in 2025 (was €52,037)
- Cash +€11,197
up €11,197 (+315.9%), from €3,545 to €14,742
mainly Investment in fixed assets (net) (+€52,037) and Tax, wage and social debts (+€3,000)
- Profit (loss) carried forward -€43,652
down €43,652 (-12509.1%), from -€349 to -€44,001
- Tax, wage and social debts +€3,000
new in 2025: €3,000
- Financial charges +€52,028
up €52,028 (+97376.7%), from €53 to €52,082
of which Non-recurring financial charges: +€52,037
- Gross operating margin +€14,038
up €14,038, from -€2,209 to €11,830
- Taxes +€3,000
new in 2025: €3,000
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 | €55,582 | €14,742 | -€40,839 | -73.5% |
| Fixed assets | 21/28 | €52,037 | - | -€52,037 | |
| Financial fixed assets | 28 | €52,037 | - | -€52,037 | |
| Current assets | 29/58 | €3,545 | €14,742 | +€11,197 | +315.9% |
| Cash at bank and in hand | 54/58 | €3,545 | €14,742 | +€11,197 | +315.9% |
| Total equity and liabilities | 10/49 | €55,582 | €14,742 | -€40,839 | -73.5% |
| Equity | 10/15 | €21,651 | -€22,001 | -€43,652 | |
| 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 | -€349 | -€44,001 | -€43,652 | -12509.1% |
| Amounts payable | 17/49 | €33,931 | €36,743 | +€2,812 | +8.3% |
| Amounts payable within one year | 42/48 | €33,931 | €36,743 | +€2,812 | +8.3% |
| Trade debts | 44 | €188 | - | -€188 | |
| Suppliers | 440/4 | €188 | - | -€188 | |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €33,743 | €33,743 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,209 | €11,830 | +€14,038 | |
| Operating profit (loss) | 9901 | -€2,596 | €11,430 | +€14,026 | |
| Financial charges | 65/66B | €53 | €52,082 | +€52,028 | +97376.7% |
| Recurring financial charges | 65 | €53 | €45 | -€8 | -15.8% |
| Non-recurring financial charges | 66B | - | €52,037 | +€52,037 | |
| Profit (loss) for the period before taxes | 9903 | -€2,649 | -€40,652 | -€38,002 | -1434.4% |
| Income taxes | 67/77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | -€2,649 | -€43,652 | -€41,002 | -1547.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,649 | -€43,652 | -€41,002 | -1547.6% |
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 3 October 2026 via checked.be.