BKS CONSULT: 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.
BKS CONSULT
Largest movements
- Cash -€23,543
down €23,543 (-50.6%), from €46,507 to €22,964
mainly Net result for the year (-€16,962) and Receivables within one year (-€14,832)
- Receivables within one year +€14,832
up €14,832 (+68.9%), from €21,533 to €36,365
of which Other amounts receivable: +€20,970
- Profit (loss) carried forward -€16,962
down €16,962 (-72.2%), from €23,503 to €6,541
- Trade debts +€8,083
up €8,083 (+419%), from €1,930 to €10,013
- Gross operating margin -€96,282
down €96,282, from €80,293 to -€15,989
- Taxes -€13,975
no longer reported in 2024 (was €13,975)
- Purchases and services -€13,258
down €13,258 (-44.7%), from €29,639 to €16,381
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,040 | €59,329 | -€8,711 | -12.8% |
| Current assets | 29/58 | €68,040 | €59,329 | -€8,711 | -12.8% |
| Amounts receivable within one year | 40/41 | €21,533 | €36,365 | +€14,832 | +68.9% |
| Trade receivables | 40 | €14,829 | €8,691 | -€6,138 | -41.4% |
| Other amounts receivable | 41 | €6,704 | €27,674 | +€20,970 | +313% |
| Cash at bank and in hand | 54/58 | €46,507 | €22,964 | -€23,543 | -50.6% |
| Total equity and liabilities | 10/49 | €68,040 | €59,329 | -€8,711 | -12.8% |
| Equity | 10/15 | €42,103 | €25,141 | -€16,962 | -40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,503 | €6,541 | -€16,962 | -72.2% |
| Amounts payable | 17/49 | €25,937 | €34,188 | +€8,251 | +31.8% |
| Amounts payable within one year | 42/48 | €25,937 | €34,188 | +€8,251 | +31.8% |
| Trade debts | 44 | €1,930 | €10,013 | +€8,083 | +419% |
| Suppliers | 440/4 | €1,930 | €10,013 | +€8,083 | +419% |
| Taxes, remuneration and social security | 45 | €13,975 | €14,143 | +€168 | +1.2% |
| Taxes | 450/3 | €13,975 | €14,143 | +€168 | +1.2% |
| Other amounts payable | 47/48 | €10,032 | €10,032 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,639 | €16,381 | -€13,258 | -44.7% |
| Other operating charges | 640/8 | €384 | €1,079 | +€695 | +181% |
| Gross operating margin | 9900 | €80,293 | -€15,989 | -€96,282 | |
| Operating profit (loss) | 9901 | €79,909 | -€17,068 | -€96,977 | |
| Financial income | 75/76B | - | €151 | +€151 | |
| Recurring financial income | 75 | - | €151 | +€151 | |
| Financial charges | 65/66B | €30 | €45 | +€15 | +50.0% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €79,879 | -€16,962 | -€96,841 | |
| Income taxes | 67/77 | €13,975 | - | -€13,975 | |
| Profit (loss) for the period | 9904 | €65,904 | -€16,962 | -€82,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,904 | -€16,962 | -€82,866 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.