CK 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.
CK CONSULTING
Largest movements
- Deferred charges and accrued income +€2,604
up €2,604 (+242.3%), from €1,075 to €3,678
- Cash -€1,870
down €1,870 (-49.9%), from €3,746 to €1,876
mainly Deferred charges and accrued income (-€2,604) and Trade debts (-€1,637)
- Receivables within one year +€880
up €880 (+11.2%), from €7,831 to €8,711
of which Trade receivables: +€880
- Receivables after one year +€700
new in 2025: €700
- Tangible fixed assets -€539
down €539 (-41.2%), from €1,309 to €770
of which Furniture and vehicles: -€447
- Profit (loss) carried forward +€2,216
up €2,216 (+24.1%), from €9,188 to €11,404
- Trade debts -€1,637
down €1,637 (-81.4%), from €2,012 to €375
- Tax, wage and social debts +€1,196
up €1,196 (+157.3%), from €761 to €1,957
- Gross operating margin -€12,162
down €12,162 (-81.3%), from €14,958 to €2,796
- Other operating charges -€1,124
down €1,124 (-89.3%), from €1,258 to €134
- Depreciation +€268
up €268 (+98.8%), from €271 to €539
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.
Cash bridge derived
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 | €13,961 | €15,735 | +€1,774 | +12.7% |
| Fixed assets | 21/28 | €1,309 | €770 | -€539 | -41.2% |
| Tangible fixed assets | 22/27 | €1,309 | €770 | -€539 | -41.2% |
| Plant, machinery and equipment | 23 | €92 | - | -€92 | |
| Furniture and vehicles | 24 | €1,217 | €770 | -€447 | -36.7% |
| Current assets | 29/58 | €12,651 | €14,965 | +€2,314 | +18.3% |
| Amounts receivable after more than one year | 29 | - | €700 | +€700 | |
| Other amounts receivable | 291 | - | €700 | +€700 | |
| Amounts receivable within one year | 40/41 | €7,831 | €8,711 | +€880 | +11.2% |
| Trade receivables | 40 | €1,641 | €2,521 | +€880 | +53.6% |
| Other amounts receivable | 41 | €6,190 | €6,190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,746 | €1,876 | -€1,870 | -49.9% |
| Deferred charges and accrued income | 490/1 | €1,075 | €3,678 | +€2,604 | +242.3% |
| Total equity and liabilities | 10/49 | €13,961 | €15,735 | +€1,774 | +12.7% |
| Equity | 10/15 | €11,188 | €13,404 | +€2,216 | +19.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,188 | €11,404 | +€2,216 | +24.1% |
| Amounts payable | 17/49 | €2,773 | €2,331 | -€441 | -15.9% |
| Amounts payable within one year | 42/48 | €2,773 | €2,331 | -€441 | -15.9% |
| Trade debts | 44 | €2,012 | €375 | -€1,637 | -81.4% |
| Suppliers | 440/4 | €2,012 | €375 | -€1,637 | -81.4% |
| Taxes, remuneration and social security | 45 | €761 | €1,957 | +€1,196 | +157.3% |
| Taxes | 450/3 | €761 | €1,957 | +€1,196 | +157.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €539 | +€268 | +98.8% |
| Other operating charges | 640/8 | €1,258 | €134 | -€1,124 | -89.3% |
| Gross operating margin | 9900 | €14,958 | €2,796 | -€12,162 | -81.3% |
| Operating profit (loss) | 9901 | €13,428 | €2,122 | -€11,306 | -84.2% |
| Financial income | 75/76B | - | €148 | +€148 | |
| Recurring financial income | 75 | - | €148 | +€148 | |
| Non-recurring financial income | 76B | - | €148 | +€148 | |
| Financial charges | 65/66B | €152 | €54 | -€98 | -64.4% |
| Recurring financial charges | 65 | €152 | €54 | -€98 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €13,276 | €2,216 | -€11,061 | -83.3% |
| Profit (loss) for the period | 9904 | €13,276 | €2,216 | -€11,061 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,276 | €2,216 | -€11,061 | -83.3% |
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 9 October 2026 via checked.be.