BKP 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.
BKP CONSULTING
Largest movements
- Receivables within one year -€480,481
down €480,481 (-85.9%), from €559,429 to €78,949
of which Other amounts receivable: -€480,384
- Tangible fixed assets -€12,699
down €12,699 (-21.4%), from €59,339 to €46,641
- Reserves -€695,787
down €695,787 (-89.3%), from €778,912 to €83,125
- Other debts +€173,107
new in 2025: €173,107
- Tax, wage and social debts +€31,078
up €31,078 (+259%), from €11,986 to €43,064
- Financial income -€19,639
down €19,639 (-88.8%), from €22,120 to €2,481
of which Non-recurring financial income: -€17,500
- Depreciation +€8,701
up €8,701 (+218%), from €3,998 to €12,699
- Taxes -€6,835
down €6,835 (-18.0%), from €37,938 to €31,103
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 | €811,456 | €319,679 | -€491,778 | -60.6% |
| Fixed assets | 21/28 | €59,339 | €46,641 | -€12,699 | -21.4% |
| Tangible fixed assets | 22/27 | €59,339 | €46,641 | -€12,699 | -21.4% |
| Furniture and vehicles | 24 | €59,339 | €46,641 | -€12,699 | -21.4% |
| Current assets | 29/58 | €752,117 | €273,038 | -€479,079 | -63.7% |
| Amounts receivable within one year | 40/41 | €559,429 | €78,949 | -€480,481 | -85.9% |
| Trade receivables | 40 | €30,279 | €30,182 | -€97 | -0.3% |
| Other amounts receivable | 41 | €529,150 | €48,766 | -€480,384 | -90.8% |
| Cash at bank and in hand | 54/58 | €192,687 | €194,089 | +€1,402 | +0.7% |
| Total equity and liabilities | 10/49 | €811,456 | €319,679 | -€491,778 | -60.6% |
| Equity | 10/15 | €797,512 | €101,725 | -€695,787 | -87.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €778,912 | €83,125 | -€695,787 | -89.3% |
| Distributable reserves | 133 | €778,912 | €83,125 | -€695,787 | -89.3% |
| Amounts payable | 17/49 | €13,945 | €217,954 | +€204,009 | +1,463% |
| Amounts payable within one year | 42/48 | €13,945 | €217,954 | +€204,009 | +1,463% |
| Trade debts | 44 | €1,959 | €1,783 | -€175 | -9.0% |
| Suppliers | 440/4 | €1,959 | €1,783 | -€175 | -9.0% |
| Taxes, remuneration and social security | 45 | €11,986 | €43,064 | +€31,078 | +259% |
| Taxes | 450/3 | €11,986 | €43,064 | +€31,078 | +259% |
| Other amounts payable | 47/48 | - | €173,107 | +€173,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,998 | €12,699 | +€8,701 | +218% |
| Other operating charges | 640/8 | €873 | €463 | -€410 | -47.0% |
| Gross operating margin | 9900 | €132,890 | €133,734 | +€845 | +0.6% |
| Operating profit (loss) | 9901 | €128,018 | €120,573 | -€7,445 | -5.8% |
| Financial income | 75/76B | €22,120 | €2,481 | -€19,639 | -88.8% |
| Recurring financial income | 75 | €4,620 | €2,481 | -€2,139 | -46.3% |
| Non-recurring financial income | 76B | €17,500 | - | -€17,500 | |
| Financial charges | 65/66B | €523 | €72 | -€451 | -86.2% |
| Recurring financial charges | 65 | €523 | €72 | -€451 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €149,615 | €122,982 | -€26,633 | -17.8% |
| Income taxes | 67/77 | €37,938 | €31,103 | -€6,835 | -18.0% |
| Profit (loss) for the period | 9904 | €111,676 | €91,879 | -€19,798 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €111,676 | €91,879 | -€19,798 | -17.7% |
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 27 October 2026 via checked.be.