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
- Current investments +€747,416
new in 2025: €747,416
- Cash -€339,696
down €339,696 (-55.3%), from €614,192 to €274,496
mainly Current investments (-€747,416) and Investment in fixed assets (net) (-€147,926)
- Receivables within one year -€162,351
down €162,351 (-68.1%), from €238,317 to €75,966
of which Trade receivables: -€167,910
- Tangible fixed assets +€135,072
new in 2025: €135,072
- Deferred charges and accrued income +€31,367
up €31,367 (+7,613%), from €412 to €31,779
- Reserves +€272,000
up €272,000 (+50.6%), from €537,347 to €809,347
- Tax, wage and social debts +€109,176
up €109,176 (+36.2%), from €301,339 to €410,514
- Profit (loss) carried forward +€28,975
new in 2025: €28,975
- Gross operating margin -€335,776
down €335,776 (-42.9%), from €782,501 to €446,726
- Taxes -€113,509
down €113,509 (-46.3%), from €245,118 to €131,609
- Depreciation +€12,854
new in 2025: €12,854
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 | €852,921 | €1,264,730 | +€411,809 | +48.3% |
| Fixed assets | 21/28 | - | €135,072 | +€135,072 | |
| Tangible fixed assets | 22/27 | - | €135,072 | +€135,072 | |
| Furniture and vehicles | 24 | - | €135,072 | +€135,072 | |
| Current assets | 29/58 | €852,921 | €1,129,657 | +€276,737 | +32.4% |
| Amounts receivable within one year | 40/41 | €238,317 | €75,966 | -€162,351 | -68.1% |
| Trade receivables | 40 | €238,317 | €70,407 | -€167,910 | -70.5% |
| Other amounts receivable | 41 | - | €5,560 | +€5,560 | |
| Current investments | 50/53 | - | €747,416 | +€747,416 | |
| Cash at bank and in hand | 54/58 | €614,192 | €274,496 | -€339,696 | -55.3% |
| Deferred charges and accrued income | 490/1 | €412 | €31,779 | +€31,367 | +7,613% |
| Total equity and liabilities | 10/49 | €852,921 | €1,264,730 | +€411,809 | +48.3% |
| Equity | 10/15 | €547,347 | €848,321 | +€300,975 | +55.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €537,347 | €809,347 | +€272,000 | +50.6% |
| Distributable reserves | 133 | €537,347 | €809,347 | +€272,000 | +50.6% |
| Profit (loss) carried forward | 14 | - | €28,975 | +€28,975 | |
| Amounts payable | 17/49 | €305,574 | €416,408 | +€110,834 | +36.3% |
| Amounts payable within one year | 42/48 | €305,574 | €416,408 | +€110,834 | +36.3% |
| Trade debts | 44 | €1,566 | €1,667 | +€101 | +6.4% |
| Suppliers | 440/4 | €1,566 | €1,667 | +€101 | +6.4% |
| Taxes, remuneration and social security | 45 | €301,339 | €410,514 | +€109,176 | +36.2% |
| Taxes | 450/3 | €301,339 | €410,514 | +€109,176 | +36.2% |
| Other amounts payable | 47/48 | €2,669 | €4,227 | +€1,558 | +58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,854 | +€12,854 | |
| Other operating charges | 640/8 | - | €5,125 | +€5,125 | |
| Gross operating margin | 9900 | €782,501 | €446,726 | -€335,776 | -42.9% |
| Operating profit (loss) | 9901 | €782,501 | €428,747 | -€353,754 | -45.2% |
| Financial income | 75/76B | - | €4,579 | +€4,579 | |
| Recurring financial income | 75 | - | €4,579 | +€4,579 | |
| Financial charges | 65/66B | €37 | €1,012 | +€975 | +2,653% |
| Recurring financial charges | 65 | €37 | €1,012 | +€975 | +2,653% |
| Profit (loss) for the period before taxes | 9903 | €782,465 | €432,314 | -€350,151 | -44.7% |
| Income taxes | 67/77 | €245,118 | €131,609 | -€113,509 | -46.3% |
| Profit (loss) for the period | 9904 | €537,347 | €300,705 | -€236,641 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €537,347 | €300,705 | -€236,641 | -44.0% |
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 25 October 2026 via checked.be.