BKonsult: 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.
BKonsult
Largest movements
- Cash +€28,240
up €28,240 (+6.7%), from €423,207 to €451,447
mainly Net result for the year (+€73,235) and Deferred charges and accrued income (+€1,417)
- Current investments +€13,000
up €13,000 (+37.1%), from €35,000 to €48,000
- Reserves +€50,000
up €50,000 (+17.7%), from €282,854 to €332,854
of which Distributable reserves: +€50,000
- Tax, wage and social debts -€12,022
down €12,022 (-29.5%), from €40,794 to €28,773
of which Taxes: -€12,703
- Gross operating margin -€10,082
down €10,082 (-8.6%), from €117,902 to €107,820
- Taxes -€3,890
down €3,890 (-11.1%), from €34,922 to €31,032
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 | €465,767 | €504,349 | +€38,581 | +8.3% |
| Fixed assets | 21/28 | €5,475 | €4,138 | -€1,337 | -24.4% |
| Tangible fixed assets | 22/27 | €5,475 | €4,138 | -€1,337 | -24.4% |
| Furniture and vehicles | 24 | €5,475 | €4,138 | -€1,337 | -24.4% |
| Current assets | 29/58 | €460,292 | €500,211 | +€39,919 | +8.7% |
| Amounts receivable within one year | 40/41 | €105 | €201 | +€95 | +90.7% |
| Trade receivables | 40 | €105 | €201 | +€95 | +90.7% |
| Current investments | 50/53 | €35,000 | €48,000 | +€13,000 | +37.1% |
| Cash at bank and in hand | 54/58 | €423,207 | €451,447 | +€28,240 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,980 | €563 | -€1,417 | -71.6% |
| Total equity and liabilities | 10/49 | €465,767 | €504,349 | +€38,581 | +8.3% |
| Equity | 10/15 | €408,087 | €458,087 | +€50,000 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €282,854 | €332,854 | +€50,000 | +17.7% |
| 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 | €280,994 | €330,994 | +€50,000 | +17.8% |
| Profit (loss) carried forward | 14 | €112,833 | €112,833 | = | 0.0% |
| Amounts payable | 17/49 | €57,680 | €46,261 | -€11,419 | -19.8% |
| Amounts payable within one year | 42/48 | €41,976 | €31,083 | -€10,893 | -26.0% |
| Trade debts | 44 | €1,181 | €2,294 | +€1,113 | +94.2% |
| Suppliers | 440/4 | €1,181 | €2,294 | +€1,113 | +94.2% |
| Taxes, remuneration and social security | 45 | €40,794 | €28,773 | -€12,022 | -29.5% |
| Taxes | 450/3 | €38,055 | €25,352 | -€12,703 | -33.4% |
| Remuneration and social security | 454/9 | €2,739 | €3,420 | +€681 | +24.9% |
| Other amounts payable | 47/48 | - | €16 | +€16 | |
| Accrued charges and deferred income | 492/3 | €15,705 | €15,179 | -€526 | -3.3% |
| Non-recurring operating income | 76A | €401 | €1,528 | +€1,127 | +280.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €1,337 | +€538 | +67.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €1,698 | €1,528 | -€170 | -10.0% |
| Gross operating margin | 9900 | €117,902 | €107,820 | -€10,082 | -8.6% |
| Operating profit (loss) | 9901 | €115,017 | €104,555 | -€10,462 | -9.1% |
| Financial charges | 65/66B | €582 | €287 | -€295 | -50.6% |
| Recurring financial charges | 65 | €582 | €287 | -€295 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €114,435 | €104,268 | -€10,168 | -8.9% |
| Income taxes | 67/77 | €34,922 | €31,032 | -€3,890 | -11.1% |
| Profit (loss) for the period | 9904 | €79,513 | €73,235 | -€6,278 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,513 | €73,235 | -€6,278 | -7.9% |
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.