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 +€86,048
up €86,048 (+60.5%), from €142,230 to €228,278
mainly Net result for the year (+€132,738) and Tax, wage and social debts (+€46,645)
- Receivables within one year +€75,819
up €75,819 (+158%), from €47,916 to €123,735
of which Trade receivables: +€54,450
- Profit (loss) carried forward +€132,738
up €132,738 (+131%), from €101,265 to €234,004
- Tax, wage and social debts +€46,645
up €46,645 (+145%), from €32,161 to €78,806
- Trade debts -€38,602
down €38,602 (-96.1%), from €40,181 to €1,578
- Other debts +€20,910
up €20,910 (+443%), from €4,715 to €25,625
- Gross operating margin +€41,255
up €41,255 (+31.4%), from €131,304 to €172,559
- Taxes +€10,498
up €10,498 (+38.1%), from €27,571 to €38,069
- Depreciation -€1,765
down €1,765 (-90.9%), from €1,941 to €176
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 | €190,322 | €352,013 | +€161,691 | +85.0% |
| Formation expenses | 20 | €176 | - | -€176 | |
| Current assets | 29/58 | €190,146 | €352,013 | +€161,867 | +85.1% |
| Amounts receivable within one year | 40/41 | €47,916 | €123,735 | +€75,819 | +158% |
| Trade receivables | 40 | €47,916 | €102,366 | +€54,450 | +114% |
| Other amounts receivable | 41 | - | €21,369 | +€21,369 | |
| Cash at bank and in hand | 54/58 | €142,230 | €228,278 | +€86,048 | +60.5% |
| Total equity and liabilities | 10/49 | €190,322 | €352,013 | +€161,691 | +85.0% |
| Equity | 10/15 | €113,265 | €246,004 | +€132,738 | +117% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,265 | €234,004 | +€132,738 | +131% |
| Amounts payable | 17/49 | €77,057 | €106,009 | +€28,952 | +37.6% |
| Amounts payable within one year | 42/48 | €77,057 | €106,009 | +€28,952 | +37.6% |
| Trade debts | 44 | €40,181 | €1,578 | -€38,602 | -96.1% |
| Suppliers | 440/4 | €40,181 | €1,578 | -€38,602 | -96.1% |
| Taxes, remuneration and social security | 45 | €32,161 | €78,806 | +€46,645 | +145% |
| Taxes | 450/3 | €32,161 | €78,806 | +€46,645 | +145% |
| Other amounts payable | 47/48 | €4,715 | €25,625 | +€20,910 | +443% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,941 | €176 | -€1,765 | -90.9% |
| Other operating charges | 640/8 | €526 | €1,324 | +€798 | +152% |
| Non-recurring operating charges | 66A | - | €124 | +€124 | |
| Gross operating margin | 9900 | €131,304 | €172,559 | +€41,255 | +31.4% |
| Operating profit (loss) | 9901 | €128,836 | €170,935 | +€42,099 | +32.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €0 | €128 | +€128 | +1,277,900% |
| Recurring financial charges | 65 | €0 | €128 | +€128 | +1,277,900% |
| Profit (loss) for the period before taxes | 9903 | €128,836 | €170,807 | +€41,971 | +32.6% |
| Income taxes | 67/77 | €27,571 | €38,069 | +€10,498 | +38.1% |
| Profit (loss) for the period | 9904 | €101,265 | €132,738 | +€31,473 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,265 | €132,738 | +€31,473 | +31.1% |
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 31 October 2026 via checked.be.