BKH CONSULTING: 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.
BKH CONSULTING
Largest movements
- Receivables after one year +€200,000
up €200,000 (+2500.0%), from €8,000 to €208,000
- Cash -€101,058
down €101,058 (-75.8%), from €133,249 to €32,191
mainly Receivables after one year (-€200,000) and Other debts (-€35,000)
- Receivables within one year -€13,337
down €13,337 (-77.6%), from €17,197 to €3,861
of which Trade receivables: -€17,016
- Tangible fixed assets -€2,892
down €2,892 (-48.4%), from €5,980 to €3,089
- Reserves +€98,066
up €98,066 (+103.6%), from €94,614 to €192,681
- Other debts -€35,000
no longer reported in 2025 (was €35,000)
- Tax, wage and social debts +€21,391
up €21,391 (+67.4%), from €31,719 to €53,111
- Taxes +€7,103
up €7,103 (+35.5%), from €20,000 to €27,103
- Gross operating margin -€4,240
down €4,240 (-3.1%), from €135,168 to €130,928
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 | €164,427 | €247,140 | +€82,713 | +50.3% |
| Fixed assets | 21/28 | €5,980 | €3,089 | -€2,892 | -48.4% |
| Tangible fixed assets | 22/27 | €5,980 | €3,089 | -€2,892 | -48.4% |
| Furniture and vehicles | 24 | €5,980 | €3,089 | -€2,892 | -48.4% |
| Current assets | 29/58 | €158,447 | €244,051 | +€85,605 | +54.0% |
| Amounts receivable after more than one year | 29 | €8,000 | €208,000 | +€200,000 | +2500.0% |
| Other amounts receivable | 291 | €8,000 | €208,000 | +€200,000 | +2500.0% |
| Amounts receivable within one year | 40/41 | €17,197 | €3,861 | -€13,337 | -77.6% |
| Trade receivables | 40 | €17,016 | - | -€17,016 | |
| Other amounts receivable | 41 | €182 | €3,861 | +€3,679 | +2023.4% |
| Cash at bank and in hand | 54/58 | €133,249 | €32,191 | -€101,058 | -75.8% |
| Total equity and liabilities | 10/49 | €164,427 | €247,140 | +€82,713 | +50.3% |
| Equity | 10/15 | €95,614 | €193,681 | +€98,066 | +102.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €94,614 | €192,681 | +€98,066 | +103.6% |
| Distributable reserves | 133 | €94,614 | €192,681 | +€98,066 | +103.6% |
| Amounts payable | 17/49 | €68,812 | €53,459 | -€15,354 | -22.3% |
| Amounts payable within one year | 42/48 | €68,812 | €53,459 | -€15,354 | -22.3% |
| Trade debts | 44 | €2,093 | €348 | -€1,745 | -83.4% |
| Suppliers | 440/4 | €2,093 | €348 | -€1,745 | -83.4% |
| Taxes, remuneration and social security | 45 | €31,719 | €53,111 | +€21,391 | +67.4% |
| Taxes | 450/3 | €31,719 | €53,111 | +€21,391 | +67.4% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,403 | €4,892 | +€489 | +11.1% |
| Other operating charges | 640/8 | €578 | €796 | +€218 | +37.7% |
| Gross operating margin | 9900 | €135,168 | €130,928 | -€4,240 | -3.1% |
| Operating profit (loss) | 9901 | €130,186 | €125,240 | -€4,946 | -3.8% |
| Financial charges | 65/66B | €74 | €70 | -€4 | -5.4% |
| Recurring financial charges | 65 | €74 | €70 | -€4 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €130,112 | €125,170 | -€4,942 | -3.8% |
| Income taxes | 67/77 | €20,000 | €27,103 | +€7,103 | +35.5% |
| Profit (loss) for the period | 9904 | €110,112 | €98,066 | -€12,046 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,112 | €98,066 | -€12,046 | -10.9% |
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.