BKKD 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.
BKKD Consulting
Largest movements
- Receivables within one year +€4,332
up €4,332 (+19.3%), from €22,446 to €26,778
of which Trade receivables: +€3,795
- Tangible fixed assets +€2,473
up €2,473 (+17.8%), from €13,883 to €16,356
of which Other tangible fixed assets: +€5,861
- Other debts +€73,195
up €73,195 (+206%), from €35,452 to €108,646
- Profit (loss) carried forward -€66,050
down €66,050 (-100%), from €66,050 to €0
- Gross operating margin +€2,171
up €2,171 (+3.9%), from €55,886 to €58,057
- Other operating charges -€696
down €696 (-50.6%), from €1,376 to €680
- Financial charges +€683
up €683 (+26.9%), from €2,541 to €3,224
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 | €132,004 | €138,491 | +€6,487 | +4.9% |
| Fixed assets | 21/28 | €15,183 | €17,656 | +€2,473 | +16.3% |
| Tangible fixed assets | 22/27 | €13,883 | €16,356 | +€2,473 | +17.8% |
| Plant, machinery and equipment | 23 | €2,704 | €2,000 | -€705 | -26.1% |
| Furniture and vehicles | 24 | €10,962 | €8,278 | -€2,683 | -24.5% |
| Other tangible fixed assets | 26 | €217 | €6,078 | +€5,861 | +2,700% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €116,821 | €120,836 | +€4,015 | +3.4% |
| Amounts receivable within one year | 40/41 | €22,446 | €26,778 | +€4,332 | +19.3% |
| Trade receivables | 40 | €22,353 | €26,148 | +€3,795 | +17.0% |
| Other amounts receivable | 41 | €94 | €630 | +€536 | +571% |
| Cash at bank and in hand | 54/58 | €89,771 | €88,772 | -€999 | -1.1% |
| Deferred charges and accrued income | 490/1 | €4,604 | €5,286 | +€682 | +14.8% |
| Total equity and liabilities | 10/49 | €132,004 | €138,491 | +€6,487 | +4.9% |
| Equity | 10/15 | €86,510 | €20,460 | -€66,050 | -76.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,050 | €0 | -€66,050 | -100% |
| Amounts payable | 17/49 | €45,494 | €118,031 | +€72,537 | +159% |
| Amounts payable within one year | 42/48 | €45,494 | €118,031 | +€72,537 | +159% |
| Financial debts | 43 | €899 | €0 | -€899 | -100% |
| Credit institutions | 430/8 | €899 | €0 | -€899 | -100% |
| Trade debts | 44 | €885 | €917 | +€33 | +3.7% |
| Suppliers | 440/4 | €885 | €917 | +€33 | +3.7% |
| Taxes, remuneration and social security | 45 | €8,259 | €8,468 | +€209 | +2.5% |
| Taxes | 450/3 | €8,259 | €8,468 | +€209 | +2.5% |
| Other amounts payable | 47/48 | €35,452 | €108,646 | +€73,195 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,972 | €5,539 | +€567 | +11.4% |
| Other operating charges | 640/8 | €1,376 | €680 | -€696 | -50.6% |
| Gross operating margin | 9900 | €55,886 | €58,057 | +€2,171 | +3.9% |
| Operating profit (loss) | 9901 | €49,539 | €51,838 | +€2,300 | +4.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,541 | €3,224 | +€683 | +26.9% |
| Recurring financial charges | 65 | €2,541 | €3,224 | +€683 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €46,998 | €48,615 | +€1,617 | +3.4% |
| Income taxes | 67/77 | €11,671 | €11,123 | -€548 | -4.7% |
| Profit (loss) for the period | 9904 | €35,327 | €37,492 | +€2,166 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,327 | €37,492 | +€2,166 | +6.1% |
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 19 October 2026 via checked.be.