BK Consulting Services: 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 Services
Largest movements
- Receivables after one year -€6,031
down €6,031 (-2.4%), from €253,997 to €247,966
- Receivables within one year -€4,475
down €4,475 (-5.3%), from €84,280 to €79,804
- Reserves -€31,524
down €31,524 (-88.2%), from €35,753 to €4,229
of which Distributable reserves: -€31,524
- Other debts +€18,141
up €18,141 (+196%), from €9,241 to €27,382
- Tax, wage and social debts +€4,347
up €4,347 (+491%), from €885 to €5,232
- Gross operating margin -€22,206
down €22,206, from €16,014 to -€6,192
- Financial charges -€3,677
down €3,677 (-98.5%), from €3,735 to €58
- Financial income -€2,666
down €2,666 (-21.5%), from €12,377 to €9,711
- Taxes +€1,749
up €1,749 (+198%), from €885 to €2,633
- Other operating charges +€1,607
new in 2025: €1,607
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 | €361,268 | €352,082 | -€9,187 | -2.5% |
| Fixed assets | 21/28 | €14,229 | €13,421 | -€808 | -5.7% |
| Tangible fixed assets | 22/27 | €14,229 | €13,421 | -€808 | -5.7% |
| Plant, machinery and equipment | 23 | €3,913 | €4,111 | +€198 | +5.1% |
| Furniture and vehicles | 24 | €10,316 | €5,910 | -€4,407 | -42.7% |
| Other tangible fixed assets | 26 | - | €3,400 | +€3,400 | |
| Current assets | 29/58 | €347,040 | €338,661 | -€8,379 | -2.4% |
| Amounts receivable after more than one year | 29 | €253,997 | €247,966 | -€6,031 | -2.4% |
| Other amounts receivable | 291 | €253,997 | €247,966 | -€6,031 | -2.4% |
| Amounts receivable within one year | 40/41 | €84,280 | €79,804 | -€4,475 | -5.3% |
| Other amounts receivable | 41 | €84,280 | €79,804 | -€4,475 | -5.3% |
| Cash at bank and in hand | 54/58 | €8,318 | €10,445 | +€2,127 | +25.6% |
| Deferred charges and accrued income | 490/1 | €445 | €445 | = | 0.0% |
| Total equity and liabilities | 10/49 | €361,268 | €352,082 | -€9,187 | -2.5% |
| Equity | 10/15 | €54,353 | €22,829 | -€31,524 | -58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,753 | €4,229 | -€31,524 | -88.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,893 | €2,369 | -€31,524 | -93.0% |
| Amounts payable | 17/49 | €306,915 | €329,252 | +€22,337 | +7.3% |
| Amounts payable within one year | 42/48 | €306,915 | €329,252 | +€22,337 | +7.3% |
| Trade debts | 44 | €296,789 | €296,639 | -€151 | -0.1% |
| Suppliers | 440/4 | €296,789 | €296,639 | -€151 | -0.1% |
| Taxes, remuneration and social security | 45 | €885 | €5,232 | +€4,347 | +491% |
| Taxes | 450/3 | €885 | €5,232 | +€4,347 | +491% |
| Other amounts payable | 47/48 | €9,241 | €27,382 | +€18,141 | +196% |
| Non-recurring operating income | 76A | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,602 | €5,745 | +€143 | +2.6% |
| Other operating charges | 640/8 | - | €1,607 | +€1,607 | |
| Gross operating margin | 9900 | €16,014 | -€6,192 | -€22,206 | |
| Operating profit (loss) | 9901 | €10,412 | -€13,544 | -€23,956 | |
| Financial income | 75/76B | €12,377 | €9,711 | -€2,666 | -21.5% |
| Recurring financial income | 75 | €12,377 | €9,711 | -€2,666 | -21.5% |
| Financial charges | 65/66B | €3,735 | €58 | -€3,677 | -98.5% |
| Recurring financial charges | 65 | €3,735 | €58 | -€3,677 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €19,055 | -€3,891 | -€22,946 | |
| Income taxes | 67/77 | €885 | €2,633 | +€1,749 | +198% |
| Profit (loss) for the period | 9904 | €18,170 | -€6,524 | -€24,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,170 | -€6,524 | -€24,695 |
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 24 October 2026 via checked.be.