C & K 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.
C & K CONSULTING
Largest movements
- Tangible fixed assets +€682,772
up €682,772 (+55,875%), from €1,222 to €683,994
of which Land and buildings: +€683,760
- Receivables within one year -€89,557
down €89,557 (-52.7%), from €169,783 to €80,226
of which Trade receivables: -€57,152
- Cash -€24,925
down €24,925 (-47.1%), from €52,942 to €28,017
mainly Investment in fixed assets (net) (-€689,394) and Other debts (-€28,000)
- Debts after one year +€564,013
new in 2025: €564,013
- Other debts -€28,000
down €28,000 (-77.8%), from €36,000 to €8,000
- Current portion of long-term debt +€18,509
new in 2025: €18,509
- Reserves +€9,806
up €9,806 (+10.0%), from €98,105 to €107,911
- Profit (loss) carried forward -€8,000
down €8,000 (-15.5%), from €51,571 to €43,571
- Gross operating margin -€96,014
down €96,014 (-74.5%), from €128,881 to €32,867
- Taxes -€26,766
down €26,766 (-91.0%), from €29,413 to €2,647
- Financial charges +€9,510
up €9,510 (+455%), from €2,092 to €11,603
- Depreciation +€5,355
up €5,355 (+422%), from €1,267 to €6,622
- Write-downs +€3,680
no longer reported in 2025 (was -€3,680)
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 | €227,088 | €796,400 | +€569,312 | +251% |
| Fixed assets | 21/28 | €1,380 | €684,152 | +€682,772 | +49,477% |
| Tangible fixed assets | 22/27 | €1,222 | €683,994 | +€682,772 | +55,875% |
| Land and buildings | 22 | - | €683,760 | +€683,760 | |
| Plant, machinery and equipment | 23 | €712 | €235 | -€477 | -67.0% |
| Furniture and vehicles | 24 | €510 | €0 | -€510 | -100.0% |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €225,708 | €112,248 | -€113,460 | -50.3% |
| Amounts receivable within one year | 40/41 | €169,783 | €80,226 | -€89,557 | -52.7% |
| Trade receivables | 40 | €130,820 | €73,668 | -€57,152 | -43.7% |
| Other amounts receivable | 41 | €38,962 | €6,557 | -€32,405 | -83.2% |
| Cash at bank and in hand | 54/58 | €52,942 | €28,017 | -€24,925 | -47.1% |
| Deferred charges and accrued income | 490/1 | €2,983 | €4,005 | +€1,022 | +34.3% |
| Total equity and liabilities | 10/49 | €227,088 | €796,400 | +€569,312 | +251% |
| Equity | 10/15 | €157,736 | €159,541 | +€1,806 | +1.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €98,105 | €107,911 | +€9,806 | +10.0% |
| Distributable reserves | 133 | €98,105 | €107,911 | +€9,806 | +10.0% |
| Profit (loss) carried forward | 14 | €51,571 | €43,571 | -€8,000 | -15.5% |
| Amounts payable | 17/49 | €69,352 | €636,859 | +€567,507 | +818% |
| Amounts payable after more than one year | 17 | - | €564,013 | +€564,013 | |
| Financial debts | 170/4 | - | €564,013 | +€564,013 | |
| Amounts payable within one year | 42/48 | €69,352 | €71,833 | +€2,480 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | - | €18,509 | +€18,509 | |
| Trade debts | 44 | €22,693 | €27,914 | +€5,220 | +23.0% |
| Suppliers | 440/4 | €22,693 | €27,914 | +€5,220 | +23.0% |
| Taxes, remuneration and social security | 45 | €10,659 | €17,410 | +€6,751 | +63.3% |
| Taxes | 450/3 | €10,659 | €17,410 | +€6,751 | +63.3% |
| Other amounts payable | 47/48 | €36,000 | €8,000 | -€28,000 | -77.8% |
| Accrued charges and deferred income | 492/3 | - | €1,013 | +€1,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €6,622 | +€5,355 | +422% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,680 | - | +€3,680 | |
| Other operating charges | 640/8 | €1,683 | €2,190 | +€507 | +30.1% |
| Gross operating margin | 9900 | €128,881 | €32,867 | -€96,014 | -74.5% |
| Operating profit (loss) | 9901 | €129,610 | €24,055 | -€105,555 | -81.4% |
| Financial charges | 65/66B | €2,092 | €11,603 | +€9,510 | +455% |
| Recurring financial charges | 65 | €2,092 | €11,603 | +€9,510 | +455% |
| Profit (loss) for the period before taxes | 9903 | €127,518 | €12,452 | -€115,066 | -90.2% |
| Income taxes | 67/77 | €29,413 | €2,647 | -€26,766 | -91.0% |
| Profit (loss) for the period | 9904 | €98,105 | €9,806 | -€88,300 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,105 | €9,806 | -€88,300 | -90.0% |
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 24 October 2026 via checked.be.