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
- Receivables within one year +€25,835
up €25,835 (+131%), from €19,693 to €45,528
of which Trade receivables: +€23,893
- Tangible fixed assets -€17,600
down €17,600 (-14.4%), from €122,298 to €104,698
- Cash -€9,721
down €9,721 (-48.2%), from €20,162 to €10,441
mainly Receivables within one year (-€25,835) and Net result for the year (-€11,404)
- Trade debts +€12,767
up €12,767 (+208%), from €6,124 to €18,891
- Profit (loss) carried forward -€11,404
down €11,404 (-21.9%), from €51,963 to €40,559
- Tax, wage and social debts -€3,497
down €3,497 (-28.9%), from €12,103 to €8,606
of which Remuneration and social security: -€2,016
- Current portion of long-term debt +€3,412
up €3,412 (+74.9%), from €4,557 to €7,969
- Debts after one year -€2,256
down €2,256 (-2.7%), from €82,406 to €80,150
of which Financial debts: -€2,256
- Turnover -€239,461
no longer reported in 2025 (was €239,461)
- Purchases and services -€177,724
no longer reported in 2025 (was €177,724)
- Taxes -€15,997
down €15,997 (-92.2%), from €17,345 to €1,348
- Gross operating margin -€14,182
down €14,182 (-23.0%), from €61,737 to €47,555
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 | €162,152 | €161,175 | -€977 | -0.6% |
| Fixed assets | 21/28 | €122,298 | €104,698 | -€17,600 | -14.4% |
| Tangible fixed assets | 22/27 | €122,298 | €104,698 | -€17,600 | -14.4% |
| Land and buildings | 22 | €90,176 | €85,573 | -€4,603 | -5.1% |
| Plant, machinery and equipment | 23 | €13,507 | €7,710 | -€5,797 | -42.9% |
| Furniture and vehicles | 24 | €18,615 | €11,415 | -€7,200 | -38.7% |
| Current assets | 29/58 | €39,854 | €56,478 | +€16,623 | +41.7% |
| Amounts receivable within one year | 40/41 | €19,693 | €45,528 | +€25,835 | +131% |
| Trade receivables | 40 | €14,499 | €38,392 | +€23,893 | +165% |
| Other amounts receivable | 41 | €5,194 | €7,136 | +€1,943 | +37.4% |
| Cash at bank and in hand | 54/58 | €20,162 | €10,441 | -€9,721 | -48.2% |
| Deferred charges and accrued income | 490/1 | - | €509 | +€509 | |
| Total equity and liabilities | 10/49 | €162,152 | €161,175 | -€977 | -0.6% |
| Equity | 10/15 | €56,963 | €45,559 | -€11,404 | -20.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,963 | €40,559 | -€11,404 | -21.9% |
| Amounts payable | 17/49 | €105,190 | €115,617 | +€10,427 | +9.9% |
| Amounts payable after more than one year | 17 | €82,406 | €80,150 | -€2,256 | -2.7% |
| Financial debts | 170/4 | €80,081 | €77,825 | -€2,256 | -2.8% |
| Other amounts payable | 178/9 | €2,325 | €2,325 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,784 | €35,467 | +€12,683 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €4,557 | €7,969 | +€3,412 | +74.9% |
| Trade debts | 44 | €6,124 | €18,891 | +€12,767 | +208% |
| Suppliers | 440/4 | €6,124 | €18,891 | +€12,767 | +208% |
| Taxes, remuneration and social security | 45 | €12,103 | €8,606 | -€3,497 | -28.9% |
| Taxes | 450/3 | €8,975 | €7,494 | -€1,481 | -16.5% |
| Remuneration and social security | 454/9 | €3,128 | €1,112 | -€2,016 | -64.4% |
| Turnover | 70 | €239,461 | - | -€239,461 | |
| Goods, raw materials, services and sundry goods | 60/61 | €177,724 | - | -€177,724 | |
| Remuneration, social security and pensions | 62 | €33,126 | €32,611 | -€515 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,402 | €17,600 | -€1,802 | -9.3% |
| Other operating charges | 640/8 | €1,395 | €3,016 | +€1,621 | +116% |
| Gross operating margin | 9900 | €61,737 | €47,555 | -€14,182 | -23.0% |
| Operating profit (loss) | 9901 | €7,814 | -€5,672 | -€13,486 | |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €5,476 | €4,409 | -€1,067 | -19.5% |
| Recurring financial charges | 65 | €5,476 | €4,409 | -€1,067 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €2,338 | -€10,056 | -€12,393 | |
| Income taxes | 67/77 | €17,345 | €1,348 | -€15,997 | -92.2% |
| Profit (loss) for the period | 9904 | -€15,008 | -€11,404 | +€3,604 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,008 | -€11,404 | +€3,604 | +24.0% |
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 20 October 2026 via checked.be.