BKONSULTING: 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.
BKONSULTING
Largest movements
- Receivables within one year +€6,738
up €6,738 (+31.1%), from €21,668 to €28,406
of which Other amounts receivable: +€7,056
- Receivables after one year -€1,128
no longer reported in 2025 (was €1,128)
- Deferred charges and accrued income -€506
down €506 (-29.5%), from €1,718 to €1,212
- Tax, wage and social debts +€3,155
up €3,155 (+32.9%), from €9,600 to €12,755
- Other debts +€2,643
up €2,643 (+12.0%), from €22,100 to €24,743
- Trade debts -€581
down €581 (-46.7%), from €1,245 to €664
- Gross operating margin -€3,177
down €3,177 (-10.3%), from €30,973 to €27,796
- Taxes -€1,256
down €1,256 (-16.7%), from €7,503 to €6,248
- Financial charges +€311
up €311 (+19.0%), from €1,637 to €1,948
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 | €36,881 | €41,681 | +€4,800 | +13.0% |
| Fixed assets | 21/28 | €76 | €76 | = | 0.0% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €36,805 | €41,605 | +€4,800 | +13.0% |
| Amounts receivable after more than one year | 29 | €1,128 | - | -€1,128 | |
| Other amounts receivable | 291 | €1,128 | - | -€1,128 | |
| Amounts receivable within one year | 40/41 | €21,668 | €28,406 | +€6,738 | +31.1% |
| Trade receivables | 40 | €17,203 | €16,885 | -€318 | -1.8% |
| Other amounts receivable | 41 | €4,466 | €11,521 | +€7,056 | +158.0% |
| Cash at bank and in hand | 54/58 | €12,290 | €11,987 | -€303 | -2.5% |
| Deferred charges and accrued income | 490/1 | €1,718 | €1,212 | -€506 | -29.5% |
| Total equity and liabilities | 10/49 | €36,881 | €41,681 | +€4,800 | +13.0% |
| Equity | 10/15 | €3,117 | €3,100 | -€17 | -0.5% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17 | €0 | -€17 | -98.5% |
| Amounts payable | 17/49 | €33,764 | €38,581 | +€4,817 | +14.3% |
| Amounts payable within one year | 42/48 | €33,764 | €38,581 | +€4,817 | +14.3% |
| Financial debts | 43 | €819 | €418 | -€400 | -48.9% |
| Credit institutions | 430/8 | €819 | €418 | -€400 | -48.9% |
| Trade debts | 44 | €1,245 | €664 | -€581 | -46.7% |
| Suppliers | 440/4 | €1,245 | €664 | -€581 | -46.7% |
| Taxes, remuneration and social security | 45 | €9,600 | €12,755 | +€3,155 | +32.9% |
| Taxes | 450/3 | €9,600 | €12,755 | +€3,155 | +32.9% |
| Other amounts payable | 47/48 | €22,100 | €24,743 | +€2,643 | +12.0% |
| Other operating charges | 640/8 | €387 | €444 | +€57 | +14.7% |
| Gross operating margin | 9900 | €30,973 | €27,796 | -€3,177 | -10.3% |
| Operating profit (loss) | 9901 | €30,586 | €27,351 | -€3,234 | -10.6% |
| Financial income | 75/76B | €426 | €565 | +€139 | +32.6% |
| Recurring financial income | 75 | €426 | €565 | +€139 | +32.6% |
| Financial charges | 65/66B | €1,637 | €1,948 | +€311 | +19.0% |
| Recurring financial charges | 65 | €1,637 | €1,948 | +€311 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €29,375 | €25,969 | -€3,406 | -11.6% |
| Income taxes | 67/77 | €7,503 | €6,248 | -€1,256 | -16.7% |
| Profit (loss) for the period | 9904 | €21,872 | €19,721 | -€2,151 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,872 | €19,721 | -€2,151 | -9.8% |
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 12 October 2026 via checked.be.