BKN 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.
BKN CONSULTING
Largest movements
- Cash -€37,945
down €37,945 (-29.0%), from €130,916 to €92,971
mainly Contributions, distributions and other (-€82,350) and Other debts (-€26,107)
- Receivables within one year +€11,171
up €11,171 (+14.3%), from €78,063 to €89,234
of which Trade receivables: +€11,623
- Other debts -€26,107
down €26,107 (-21.1%), from €123,853 to €97,746
- Tax, wage and social debts -€4,475
down €4,475 (-21.1%), from €21,249 to €16,775
of which Remuneration and social security: -€2,489
- Trade debts +€3,740
up €3,740 (+376%), from €994 to €4,734
- Gross operating margin -€18,053
down €18,053 (-14.5%), from €124,268 to €106,215
- Taxes -€4,377
down €4,377 (-16.5%), from €26,548 to €22,172
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 | €212,686 | €185,831 | -€26,855 | -12.6% |
| Fixed assets | 21/28 | €87 | €0 | -€87 | -100% |
| Tangible fixed assets | 22/27 | €87 | €0 | -€87 | -100% |
| Furniture and vehicles | 24 | €87 | €0 | -€87 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €212,599 | €185,831 | -€26,767 | -12.6% |
| Amounts receivable within one year | 40/41 | €78,063 | €89,234 | +€11,171 | +14.3% |
| Trade receivables | 40 | €77,611 | €89,234 | +€11,623 | +15.0% |
| Other amounts receivable | 41 | €452 | €0 | -€452 | -100% |
| Cash at bank and in hand | 54/58 | €130,916 | €92,971 | -€37,945 | -29.0% |
| Deferred charges and accrued income | 490/1 | €3,620 | €3,626 | +€6 | +0.2% |
| Total equity and liabilities | 10/49 | €212,686 | €185,831 | -€26,855 | -12.6% |
| Equity | 10/15 | €66,553 | €66,553 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,953 | €47,953 | = | 0.0% |
| Distributable reserves | 133 | €47,953 | €47,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €146,133 | €119,279 | -€26,855 | -18.4% |
| Amounts payable within one year | 42/48 | €146,097 | €119,255 | -€26,842 | -18.4% |
| Trade debts | 44 | €994 | €4,734 | +€3,740 | +376% |
| Suppliers | 440/4 | €994 | €4,734 | +€3,740 | +376% |
| Taxes, remuneration and social security | 45 | €21,249 | €16,775 | -€4,475 | -21.1% |
| Taxes | 450/3 | €18,760 | €16,775 | -€1,985 | -10.6% |
| Remuneration and social security | 454/9 | €2,489 | €0 | -€2,489 | -100% |
| Other amounts payable | 47/48 | €123,853 | €97,746 | -€26,107 | -21.1% |
| Accrued charges and deferred income | 492/3 | €36 | €24 | -€13 | -34.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €505 | €87 | -€418 | -82.7% |
| Other operating charges | 640/8 | €961 | €933 | -€29 | -3.0% |
| Gross operating margin | 9900 | €124,268 | €106,215 | -€18,053 | -14.5% |
| Operating profit (loss) | 9901 | €122,801 | €105,195 | -€17,606 | -14.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €776 | €673 | -€103 | -13.2% |
| Recurring financial charges | 65 | €776 | €673 | -€103 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €122,025 | €104,522 | -€17,503 | -14.3% |
| Income taxes | 67/77 | €26,548 | €22,172 | -€4,377 | -16.5% |
| Profit (loss) for the period | 9904 | €95,476 | €82,350 | -€13,126 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,476 | €82,350 | -€13,126 | -13.7% |
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 18 October 2026 via checked.be.