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
- Current investments +€27,963
new in 2025: €27,963
- Cash +€25,376
up €25,376 (+89.9%), from €28,228 to €53,603
mainly Net result for the year (+€33,143) and Tax, wage and social debts (+€10,802)
- Receivables within one year -€9,646
down €9,646 (-100%), from €9,646 to €0
of which Trade receivables: -€9,250
- Deferred charges and accrued income +€1,332
up €1,332 (+41.5%), from €3,207 to €4,539
- Profit (loss) carried forward +€32,443
up €32,443 (+98.2%), from €33,030 to €65,473
- Tax, wage and social debts +€10,802
up €10,802 (+192%), from €5,632 to €16,435
- Trade debts +€1,828
up €1,828 (+5,714%), from €32 to €1,860
- Gross operating margin -€1,215
down €1,215 (-2.6%), from €46,805 to €45,590
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 | €44,049 | €89,417 | +€45,368 | +103% |
| Formation expenses | 20 | €23 | €0 | -€23 | -100% |
| Fixed assets | 21/28 | €2,946 | €3,312 | +€367 | +12.4% |
| Tangible fixed assets | 22/27 | €2,946 | €3,312 | +€367 | +12.4% |
| Furniture and vehicles | 24 | €2,946 | €3,312 | +€367 | +12.4% |
| Current assets | 29/58 | €41,081 | €86,105 | +€45,024 | +110% |
| Amounts receivable within one year | 40/41 | €9,646 | €0 | -€9,646 | -100% |
| Trade receivables | 40 | €9,250 | €0 | -€9,250 | -100% |
| Other amounts receivable | 41 | €396 | €0 | -€396 | -100% |
| Current investments | 50/53 | - | €27,963 | +€27,963 | |
| Cash at bank and in hand | 54/58 | €28,228 | €53,603 | +€25,376 | +89.9% |
| Deferred charges and accrued income | 490/1 | €3,207 | €4,539 | +€1,332 | +41.5% |
| Total equity and liabilities | 10/49 | €44,049 | €89,417 | +€45,368 | +103% |
| Equity | 10/15 | €35,530 | €67,973 | +€32,443 | +91.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,030 | €65,473 | +€32,443 | +98.2% |
| Amounts payable | 17/49 | €8,519 | €21,444 | +€12,925 | +152% |
| Amounts payable within one year | 42/48 | €7,772 | €20,852 | +€13,080 | +168% |
| Trade debts | 44 | €32 | €1,860 | +€1,828 | +5,714% |
| Suppliers | 440/4 | €32 | €1,860 | +€1,828 | +5,714% |
| Taxes, remuneration and social security | 45 | €5,632 | €16,435 | +€10,802 | +192% |
| Taxes | 450/3 | €5,632 | €16,435 | +€10,802 | +192% |
| Other amounts payable | 47/48 | €2,107 | €2,557 | +€450 | +21.3% |
| Accrued charges and deferred income | 492/3 | €747 | €592 | -€155 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,471 | €1,246 | -€225 | -15.3% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €46,805 | €45,590 | -€1,215 | -2.6% |
| Operating profit (loss) | 9901 | €45,334 | €44,224 | -€1,110 | -2.4% |
| Financial income | 75/76B | €0 | €280 | +€280 | +932,600% |
| Recurring financial income | 75 | €0 | €280 | +€280 | +932,600% |
| Financial charges | 65/66B | €2,003 | €2,217 | +€214 | +10.7% |
| Recurring financial charges | 65 | €2,003 | €2,217 | +€214 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €43,331 | €42,287 | -€1,044 | -2.4% |
| Income taxes | 67/77 | €9,104 | €9,145 | +€40 | +0.4% |
| Profit (loss) for the period | 9904 | €34,227 | €33,143 | -€1,084 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,227 | €33,143 | -€1,084 | -3.2% |
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 20 October 2026 via checked.be.