C.K 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.
C.K CONSULT
Largest movements
- Cash +€39,338
up €39,338 (+766%), from €5,138 to €44,475
mainly Net result for the year (+€172,054) and Current investments (+€37,076)
- Current investments -€37,076
down €37,076 (-69.0%), from €53,749 to €16,673
- Tangible fixed assets +€25,517
up €25,517 (+5.2%), from €489,374 to €514,891
of which Other tangible fixed assets: +€19,556
- Receivables within one year +€8,524
up €8,524 (+119,892%), from €7 to €8,531
- Profit (loss) carried forward +€72,054
new in 2025: €72,054
- Other debts -€46,064
down €46,064 (-17.8%), from €258,129 to €212,065
- Trade debts +€18,573
up €18,573 (+683%), from €2,720 to €21,293
- Tax, wage and social debts -€15,229
down €15,229 (-100%), from €15,229 to €0
- Current portion of long-term debt +€8,145
up €8,145 (+24.9%), from €32,676 to €40,822
- Gross operating margin -€131,626
down €131,626 (-38.3%), from €343,467 to €211,841
- Taxes -€30,557
down €30,557 (-42.3%), from €72,201 to €41,644
- Depreciation -€20,019
down €20,019 (-47.2%), from €42,443 to €22,424
- Financial income +€17,024
up €17,024 (+74.5%), from €22,837 to €39,861
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 | €564,748 | €599,303 | +€34,556 | +6.1% |
| Fixed assets | 21/28 | €494,024 | €519,541 | +€25,517 | +5.2% |
| Tangible fixed assets | 22/27 | €489,374 | €514,891 | +€25,517 | +5.2% |
| Land and buildings | 22 | €435,589 | €450,710 | +€15,121 | +3.5% |
| Plant, machinery and equipment | 23 | €7,325 | €5,803 | -€1,523 | -20.8% |
| Furniture and vehicles | 24 | €31,713 | €24,076 | -€7,637 | -24.1% |
| Other tangible fixed assets | 26 | €14,746 | €34,302 | +€19,556 | +133% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €70,724 | €79,763 | +€9,039 | +12.8% |
| Amounts receivable within one year | 40/41 | €7 | €8,531 | +€8,524 | +119,892% |
| Other amounts receivable | 41 | €7 | €8,531 | +€8,524 | +119,892% |
| Current investments | 50/53 | €53,749 | €16,673 | -€37,076 | -69.0% |
| Cash at bank and in hand | 54/58 | €5,138 | €44,475 | +€39,338 | +766% |
| Deferred charges and accrued income | 490/1 | €11,831 | €10,083 | -€1,747 | -14.8% |
| Total equity and liabilities | 10/49 | €564,748 | €599,303 | +€34,556 | +6.1% |
| Equity | 10/15 | €3,479 | €75,533 | +€72,054 | +2,071% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €479 | €479 | = | 0.0% |
| Distributable reserves | 133 | €479 | €479 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €72,054 | +€72,054 | |
| Amounts payable | 17/49 | €561,269 | €523,770 | -€37,499 | -6.7% |
| Amounts payable after more than one year | 17 | €251,287 | €248,865 | -€2,422 | -1.0% |
| Financial debts | 170/4 | €251,287 | €248,865 | -€2,422 | -1.0% |
| Amounts payable within one year | 42/48 | €309,981 | €274,905 | -€35,076 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €32,676 | €40,822 | +€8,145 | +24.9% |
| Financial debts | 43 | €1,228 | €725 | -€502 | -40.9% |
| Credit institutions | 430/8 | €1,228 | €725 | -€502 | -40.9% |
| Trade debts | 44 | €2,720 | €21,293 | +€18,573 | +683% |
| Suppliers | 440/4 | €2,720 | €21,293 | +€18,573 | +683% |
| Taxes, remuneration and social security | 45 | €15,229 | €0 | -€15,229 | -100% |
| Taxes | 450/3 | €15,229 | €0 | -€15,229 | -100% |
| Other amounts payable | 47/48 | €258,129 | €212,065 | -€46,064 | -17.8% |
| Remuneration, social security and pensions | 62 | €298 | €70 | -€227 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,443 | €22,424 | -€20,019 | -47.2% |
| Other operating charges | 640/8 | €3,654 | €4,619 | +€964 | +26.4% |
| Gross operating margin | 9900 | €343,467 | €211,841 | -€131,626 | -38.3% |
| Operating profit (loss) | 9901 | €297,072 | €184,728 | -€112,344 | -37.8% |
| Financial income | 75/76B | €22,837 | €39,861 | +€17,024 | +74.5% |
| Recurring financial income | 75 | €22,837 | €39,861 | +€17,024 | +74.5% |
| Financial charges | 65/66B | €8,802 | €10,890 | +€2,088 | +23.7% |
| Recurring financial charges | 65 | €8,802 | €10,890 | +€2,088 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €311,107 | €213,699 | -€97,408 | -31.3% |
| Income taxes | 67/77 | €72,201 | €41,644 | -€30,557 | -42.3% |
| Profit (loss) for the period | 9904 | €238,905 | €172,054 | -€66,851 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €238,905 | €172,054 | -€66,851 | -28.0% |
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 23 October 2026 via checked.be.