CKX CONCEPT: what changed
Two fiscal 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.
CKX CONCEPT
Largest movements
- Deferred charges and accrued income +€18,024
up €18,024 (+127.8%), from €14,102 to €32,126
- Receivables within one year -€3,095
down €3,095 (-3.6%), from €86,704 to €83,609
of which Other amounts receivable: -€2,150
- Profit (loss) carried forward +€24,757
up €24,757 (+45.4%), from €54,516 to €79,274
- Debts after one year -€6,034
no longer reported in 2024 (was €6,034)
- Tax, wage and social debts -€4,641
down €4,641 (-17.0%), from €27,353 to €22,712
of which Taxes: -€4,641
- Gross operating margin -€25,251
down €25,251 (-47.7%), from €52,925 to €27,674
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,640 | €143,569 | +€14,929 | +11.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €128,640 | €143,569 | +€14,929 | +11.6% |
| Stocks and contracts in progress | 3 | €27,835 | €27,835 | = | 0.0% |
| Stocks | 30/36 | €27,835 | €27,835 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,704 | €83,609 | -€3,095 | -3.6% |
| Trade receivables | 40 | €34,088 | €33,143 | -€945 | -2.8% |
| Other amounts receivable | 41 | €52,616 | €50,466 | -€2,150 | -4.1% |
| Deferred charges and accrued income | 490/1 | €14,102 | €32,126 | +€18,024 | +127.8% |
| Total equity and liabilities | 10/49 | €128,640 | €143,569 | +€14,929 | +11.6% |
| Equity | 10/15 | €60,716 | €85,474 | +€24,757 | +40.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,516 | €79,274 | +€24,757 | +45.4% |
| Amounts payable | 17/49 | €67,924 | €58,095 | -€9,829 | -14.5% |
| Amounts payable after more than one year | 17 | €6,034 | - | -€6,034 | |
| Financial debts | 170/4 | €6,034 | - | -€6,034 | |
| Amounts payable within one year | 42/48 | €61,890 | €58,095 | -€3,795 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €866 | - | -€866 | |
| Financial debts | 43 | €20,891 | €21,648 | +€758 | +3.6% |
| Credit institutions | 430/8 | €20,891 | €21,648 | +€758 | +3.6% |
| Trade debts | 44 | - | €955 | +€955 | |
| Suppliers | 440/4 | - | €955 | +€955 | |
| Advances received on contracts in progress | 46 | €12,780 | €12,780 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27,353 | €22,712 | -€4,641 | -17.0% |
| Taxes | 450/3 | €25,530 | €20,889 | -€4,641 | -18.2% |
| Remuneration and social security | 454/9 | €1,823 | €1,823 | = | 0.0% |
| Gross operating margin | 9900 | €52,925 | €27,674 | -€25,251 | -47.7% |
| Operating profit (loss) | 9901 | €52,925 | €27,674 | -€25,251 | -47.7% |
| Financial income | 75/76B | €265 | - | -€265 | |
| Recurring financial income | 75 | €265 | - | -€265 | |
| Financial charges | 65/66B | €2,578 | €2,916 | +€338 | +13.1% |
| Recurring financial charges | 65 | €2,578 | €2,916 | +€338 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €50,612 | €24,757 | -€25,854 | -51.1% |
| Profit (loss) for the period | 9904 | €50,612 | €24,757 | -€25,854 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,612 | €24,757 | -€25,854 | -51.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.