CKNI 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.
CKNI CONSULT
Largest movements
- Cash -€55,698
down €55,698 (-59.5%), from €93,657 to €37,959
mainly Contributions, distributions and other (-€291,176) and Debts after one year (-€18,593)
- Deferred charges and accrued income -€28,813
down €28,813 (-57.6%), from €50,044 to €21,231
- Tangible fixed assets +€2,993
up €2,993 (+16.8%), from €17,790 to €20,783
of which Furniture and vehicles: +€3,368
- Reserves -€129,536
down €129,536 (-74.6%), from €173,677 to €44,140
of which Distributable reserves: -€129,536
- Current portion of long-term debt +€45,234
up €45,234 (+246%), from €18,359 to €63,593
- Debts after one year -€18,593
down €18,593 (-70.4%), from €26,409 to €7,817
- Tax, wage and social debts +€14,746
up €14,746, from €0 to €14,746
- Other debts +€7,727
up €7,727 (+21.3%), from €36,219 to €43,946
- Gross operating margin +€260,378
up €260,378, from -€32,034 to €228,344
- Taxes +€58,923
up €58,923 (+7,159%), from €823 to €59,746
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 | €266,125 | €184,151 | -€81,975 | -30.8% |
| Fixed assets | 21/28 | €92,790 | €95,783 | +€2,993 | +3.2% |
| Tangible fixed assets | 22/27 | €17,790 | €20,783 | +€2,993 | +16.8% |
| Land and buildings | 22 | €7,171 | €6,929 | -€241 | -3.4% |
| Plant, machinery and equipment | 23 | €985 | €852 | -€133 | -13.5% |
| Furniture and vehicles | 24 | €9,634 | €13,002 | +€3,368 | +35.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €173,335 | €88,367 | -€84,968 | -49.0% |
| Amounts receivable within one year | 40/41 | €29,634 | €29,177 | -€457 | -1.5% |
| Trade receivables | 40 | €457 | €0 | -€457 | -100% |
| Other amounts receivable | 41 | €29,177 | €29,177 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,657 | €37,959 | -€55,698 | -59.5% |
| Deferred charges and accrued income | 490/1 | €50,044 | €21,231 | -€28,813 | -57.6% |
| Total equity and liabilities | 10/49 | €266,125 | €184,151 | -€81,975 | -30.8% |
| Equity | 10/15 | €177,277 | €47,740 | -€129,536 | -73.1% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €173,677 | €44,140 | -€129,536 | -74.6% |
| Non-distributable reserves | 130/1 | €578 | €578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €578 | €578 | = | 0.0% |
| Distributable reserves | 133 | €173,099 | €43,562 | -€129,536 | -74.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,849 | €136,410 | +€47,562 | +53.5% |
| Amounts payable after more than one year | 17 | €26,409 | €7,817 | -€18,593 | -70.4% |
| Financial debts | 170/4 | €26,409 | €7,817 | -€18,593 | -70.4% |
| Amounts payable within one year | 42/48 | €62,439 | €128,594 | +€66,155 | +106% |
| Current portion of amounts payable after more than one year | 42 | €18,359 | €63,593 | +€45,234 | +246% |
| Trade debts | 44 | €7,862 | €6,309 | -€1,553 | -19.8% |
| Suppliers | 440/4 | €7,862 | €6,309 | -€1,553 | -19.8% |
| Taxes, remuneration and social security | 45 | €0 | €14,746 | +€14,746 | |
| Taxes | 450/3 | €0 | €14,746 | +€14,746 | |
| Other amounts payable | 47/48 | €36,219 | €43,946 | +€7,727 | +21.3% |
| Non-recurring operating income | 76A | €9,756 | €0 | -€9,756 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,561 | €4,463 | +€1,902 | +74.3% |
| Other operating charges | 640/8 | €2,104 | €1,679 | -€425 | -20.2% |
| Gross operating margin | 9900 | -€32,034 | €228,344 | +€260,378 | |
| Operating profit (loss) | 9901 | -€36,700 | €222,202 | +€258,901 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,672 | €815 | -€857 | -51.2% |
| Recurring financial charges | 65 | €1,672 | €815 | -€857 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,372 | €221,386 | +€259,758 | |
| Income taxes | 67/77 | €823 | €59,746 | +€58,923 | +7,159% |
| Profit (loss) for the period | 9904 | -€39,195 | €161,640 | +€200,835 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,195 | €161,640 | +€200,835 |
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 27 October 2026 via checked.be.