BK2 CONSULT: what changed
Two fiscal 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.
BK2 CONSULT
Largest movements
- Cash +€48,370
up €48,370 (+206.1%), from €23,468 to €71,838
mainly Net result for the year (+€53,134) and Depreciation (+€7,279)
- Receivables within one year +€14,852
up €14,852 (+47.6%), from €31,172 to €46,025
of which Trade receivables: +€14,852
- Tangible fixed assets -€4,916
down €4,916 (-36.3%), from €13,531 to €8,615
of which Furniture and vehicles: -€4,916
- Profit (loss) carried forward +€40,477
up €40,477, from -€40,477 to €0
- Reserves +€12,658
up €12,658 (+17.6%), from €71,792 to €84,450
of which Distributable reserves: +€12,658
- Tax, wage and social debts +€3,685
up €3,685 (+36.5%), from €10,108 to €13,793
of which Taxes: +€4,142
- Trade debts +€1,348
up €1,348 (+17.0%), from €7,950 to €9,299
- Taxes +€15,590
up €15,590 (+406.1%), from €3,839 to €19,429
- Gross operating margin +€10,189
up €10,189 (+14.3%), from €71,277 to €81,466
- Depreciation +€1,197
up €1,197 (+19.7%), from €6,082 to €7,279
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.
Cash bridge derived
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 | €73,610 | €131,355 | +€57,745 | +78.4% |
| Fixed assets | 21/28 | €14,731 | €9,815 | -€4,916 | -33.4% |
| Tangible fixed assets | 22/27 | €13,531 | €8,615 | -€4,916 | -36.3% |
| Furniture and vehicles | 24 | €13,531 | €8,615 | -€4,916 | -36.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €58,879 | €121,540 | +€62,661 | +106.4% |
| Amounts receivable within one year | 40/41 | €31,172 | €46,025 | +€14,852 | +47.6% |
| Trade receivables | 40 | €31,011 | €45,864 | +€14,852 | +47.9% |
| Other amounts receivable | 41 | €161 | €161 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,468 | €71,838 | +€48,370 | +206.1% |
| Deferred charges and accrued income | 490/1 | €4,238 | €3,677 | -€561 | -13.2% |
| Total equity and liabilities | 10/49 | €73,610 | €131,355 | +€57,745 | +78.4% |
| Equity | 10/15 | €49,916 | €103,050 | +€53,134 | +106.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,792 | €84,450 | +€12,658 | +17.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €314 | €314 | = | 0.0% |
| Distributable reserves | 133 | €69,618 | €82,276 | +€12,658 | +18.2% |
| Profit (loss) carried forward | 14 | -€40,477 | €0 | +€40,477 | |
| Amounts payable | 17/49 | €23,694 | €28,305 | +€4,611 | +19.5% |
| Amounts payable within one year | 42/48 | €23,694 | €28,305 | +€4,611 | +19.5% |
| Trade debts | 44 | €7,950 | €9,299 | +€1,348 | +17.0% |
| Suppliers | 440/4 | €7,950 | €9,299 | +€1,348 | +17.0% |
| Taxes, remuneration and social security | 45 | €10,108 | €13,793 | +€3,685 | +36.5% |
| Taxes | 450/3 | €7,297 | €11,439 | +€4,142 | +56.8% |
| Remuneration and social security | 454/9 | €2,812 | €2,354 | -€458 | -16.3% |
| Other amounts payable | 47/48 | €5,636 | €5,213 | -€423 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,082 | €7,279 | +€1,197 | +19.7% |
| Other operating charges | 640/8 | €1,612 | €1,430 | -€181 | -11.2% |
| Gross operating margin | 9900 | €71,277 | €81,466 | +€10,189 | +14.3% |
| Operating profit (loss) | 9901 | €63,583 | €72,757 | +€9,173 | +14.4% |
| Financial income | 75/76B | €1 | €72 | +€71 | +7028.7% |
| Recurring financial income | 75 | €1 | €72 | +€71 | +7028.7% |
| Financial charges | 65/66B | €381 | €265 | -€115 | -30.3% |
| Recurring financial charges | 65 | €381 | €265 | -€115 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €63,204 | €72,563 | +€9,360 | +14.8% |
| Income taxes | 67/77 | €3,839 | €19,429 | +€15,590 | +406.1% |
| Profit (loss) for the period | 9904 | €59,364 | €53,134 | -€6,230 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,364 | €53,134 | -€6,230 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.