BK 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.
BK CONSULTING
Largest movements
- Cash -€14,742
down €14,742 (-25.5%), from €57,714 to €42,972
mainly Contributions, distributions and other (-€49,000) and Investment in fixed assets (net) (-€12,303)
- Tangible fixed assets +€9,411
up €9,411 (+214%), from €4,394 to €13,804
of which Other tangible fixed assets: +€6,696
- Deferred charges and accrued income +€1,745
up €1,745 (+1,100%), from €159 to €1,904
- Stocks and contracts -€1,313
down €1,313 (-100%), from €1,313 to €0
- Receivables within one year +€1,153
up €1,153 (+6.2%), from €18,693 to €19,846
of which Other amounts receivable: +€2,390
- Tax, wage and social debts -€6,490
down €6,490 (-43.4%), from €14,968 to €8,478
- Short-term financial debts +€3,364
new in 2025: €3,364
- Reserves -€3,075
down €3,075 (-98.1%), from €3,134 to €59
- Trade debts +€1,443
up €1,443 (+139%), from €1,040 to €2,483
- Other debts +€1,351
up €1,351 (+3.1%), from €44,191 to €45,542
- Financial income +€3,174
up €3,174 (+103,045%), from €3 to €3,177
of which Non-recurring financial income: +€3,118
- Gross operating margin -€1,183
down €1,183 (-1.9%), from €62,229 to €61,046
- Financial charges +€1,166
up €1,166 (+112%), from €1,044 to €2,210
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 | €82,272 | €78,526 | -€3,746 | -4.6% |
| Fixed assets | 21/28 | €4,394 | €13,804 | +€9,411 | +214% |
| Tangible fixed assets | 22/27 | €4,394 | €13,804 | +€9,411 | +214% |
| Plant, machinery and equipment | 23 | €1,236 | €2,443 | +€1,207 | +97.6% |
| Furniture and vehicles | 24 | €3,157 | €4,665 | +€1,507 | +47.7% |
| Other tangible fixed assets | 26 | - | €6,696 | +€6,696 | |
| Current assets | 29/58 | €77,878 | €64,721 | -€13,157 | -16.9% |
| Stocks and contracts in progress | 3 | €1,313 | €0 | -€1,313 | -100% |
| Stocks | 30/36 | €1,313 | €0 | -€1,313 | -100% |
| Amounts receivable within one year | 40/41 | €18,693 | €19,846 | +€1,153 | +6.2% |
| Trade receivables | 40 | €18,693 | €17,455 | -€1,237 | -6.6% |
| Other amounts receivable | 41 | - | €2,390 | +€2,390 | |
| Cash at bank and in hand | 54/58 | €57,714 | €42,972 | -€14,742 | -25.5% |
| Deferred charges and accrued income | 490/1 | €159 | €1,904 | +€1,745 | +1,100% |
| Total equity and liabilities | 10/49 | €82,272 | €78,526 | -€3,746 | -4.6% |
| Equity | 10/15 | €21,734 | €18,659 | -€3,075 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,134 | €59 | -€3,075 | -98.1% |
| Distributable reserves | 133 | €3,134 | €59 | -€3,075 | -98.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,538 | €59,867 | -€671 | -1.1% |
| Amounts payable within one year | 42/48 | €60,199 | €59,867 | -€332 | -0.6% |
| Financial debts | 43 | - | €3,364 | +€3,364 | |
| Credit institutions | 430/8 | - | €3,364 | +€3,364 | |
| Trade debts | 44 | €1,040 | €2,483 | +€1,443 | +139% |
| Suppliers | 440/4 | €1,040 | €2,483 | +€1,443 | +139% |
| Taxes, remuneration and social security | 45 | €14,968 | €8,478 | -€6,490 | -43.4% |
| Taxes | 450/3 | €14,968 | €8,478 | -€6,490 | -43.4% |
| Other amounts payable | 47/48 | €44,191 | €45,542 | +€1,351 | +3.1% |
| Accrued charges and deferred income | 492/3 | €338 | €0 | -€338 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,591 | €2,893 | +€302 | +11.7% |
| Other operating charges | 640/8 | €841 | €587 | -€255 | -30.3% |
| Gross operating margin | 9900 | €62,229 | €61,046 | -€1,183 | -1.9% |
| Operating profit (loss) | 9901 | €58,797 | €57,567 | -€1,230 | -2.1% |
| Financial income | 75/76B | €3 | €3,177 | +€3,174 | +103,045% |
| Recurring financial income | 75 | €3 | €59 | +€56 | +1,819% |
| Non-recurring financial income | 76B | - | €3,118 | +€3,118 | |
| Financial charges | 65/66B | €1,044 | €2,210 | +€1,166 | +112% |
| Recurring financial charges | 65 | €1,044 | €2,210 | +€1,166 | +112% |
| Profit (loss) for the period before taxes | 9903 | €57,756 | €58,534 | +€778 | +1.3% |
| Income taxes | 67/77 | €12,376 | €12,610 | +€233 | +1.9% |
| Profit (loss) for the period | 9904 | €45,380 | €45,925 | +€545 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,380 | €45,925 | +€545 | +1.2% |
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 15 October 2026 via checked.be.