CK ACCOUNTS: 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.
CK ACCOUNTS
Largest movements
- Cash +€49,236
up €49,236 (+104%), from €47,284 to €96,520
mainly Net result for the year (+€49,457) and Tax, wage and social debts (+€14,700)
- Receivables within one year +€15,530
up €15,530 (+59.1%), from €26,297 to €41,827
- Tangible fixed assets -€6,749
down €6,749 (-68.8%), from €9,808 to €3,058
of which Leasing and similar rights: -€6,083
- Profit (loss) carried forward +€48,598
up €48,598 (+85.1%), from €57,084 to €105,682
- Tax, wage and social debts +€14,700
up €14,700 (+88.8%), from €16,557 to €31,257
- Current portion of long-term debt -€3,922
down €3,922 (-61.4%), from €6,388 to €2,467
- Debts after one year -€2,467
no longer reported in 2025 (was €2,467)
- Gross operating margin +€10,986
up €10,986 (+18.8%), from €58,470 to €69,455
- Taxes +€2,441
up €2,441 (+21.1%), from €11,590 to €14,031
- Financial income +€1,228
up €1,228 (+139%), from €883 to €2,111
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 | €84,589 | €141,406 | +€56,817 | +67.2% |
| Fixed assets | 21/28 | €9,808 | €3,058 | -€6,749 | -68.8% |
| Tangible fixed assets | 22/27 | €9,808 | €3,058 | -€6,749 | -68.8% |
| Furniture and vehicles | 24 | €709 | €42 | -€667 | -94.1% |
| Leasing and similar rights | 25 | €9,099 | €3,016 | -€6,083 | -66.8% |
| Current assets | 29/58 | €74,781 | €138,347 | +€63,566 | +85.0% |
| Amounts receivable within one year | 40/41 | €26,297 | €41,827 | +€15,530 | +59.1% |
| Other amounts receivable | 41 | €26,297 | €41,827 | +€15,530 | +59.1% |
| Cash at bank and in hand | 54/58 | €47,284 | €96,520 | +€49,236 | +104% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €84,589 | €141,406 | +€56,817 | +67.2% |
| Equity | 10/15 | €59,084 | €107,682 | +€48,598 | +82.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,084 | €105,682 | +€48,598 | +85.1% |
| Amounts payable | 17/49 | €25,504 | €33,724 | +€8,219 | +32.2% |
| Amounts payable after more than one year | 17 | €2,467 | - | -€2,467 | |
| Financial debts | 170/4 | €2,467 | - | -€2,467 | |
| Amounts payable within one year | 42/48 | €23,038 | €33,724 | +€10,686 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €6,388 | €2,467 | -€3,922 | -61.4% |
| Trade debts | 44 | €92 | - | -€92 | |
| Suppliers | 440/4 | €92 | - | -€92 | |
| Taxes, remuneration and social security | 45 | €16,557 | €31,257 | +€14,700 | +88.8% |
| Taxes | 450/3 | €16,557 | €31,257 | +€14,700 | +88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,749 | €6,749 | = | 0.0% |
| Other operating charges | 640/8 | €1,182 | €1,159 | -€23 | -2.0% |
| Gross operating margin | 9900 | €58,470 | €69,455 | +€10,986 | +18.8% |
| Operating profit (loss) | 9901 | €50,538 | €61,547 | +€11,009 | +21.8% |
| Financial income | 75/76B | €883 | €2,111 | +€1,228 | +139% |
| Recurring financial income | 75 | €883 | €2,111 | +€1,228 | +139% |
| Financial charges | 65/66B | €358 | €170 | -€188 | -52.4% |
| Recurring financial charges | 65 | €358 | €170 | -€188 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €51,063 | €63,487 | +€12,424 | +24.3% |
| Income taxes | 67/77 | €11,590 | €14,031 | +€2,441 | +21.1% |
| Profit (loss) for the period | 9904 | €39,473 | €49,457 | +€9,983 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,473 | €49,457 | +€9,983 | +25.3% |
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 20 October 2026 via checked.be.