FK CONSULTING: 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.
FK CONSULTING
Largest movements
- Receivables within one year -€10,502
down €10,502 (-7.6%), from €138,408 to €127,906
of which Trade receivables: -€8,944
- Cash +€3,582
up €3,582 (+5.0%), from €71,191 to €74,773
mainly Net result for the year (+€44,552) and Depreciation (+€12,491)
- Reserves +€44,552
up €44,552 (+23.9%), from €186,258 to €230,810
- Advances received -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Trade debts -€12,212
down €12,212 (-78.5%), from €15,549 to €3,338
- Tax, wage and social debts +€6,136
up €6,136 (+331.3%), from €1,852 to €7,988
- Debts after one year -€5,924
down €5,924 (-12.6%), from €47,161 to €41,237
- Gross operating margin +€37,439
up €37,439 (+83.3%), from €44,921 to €82,361
- Taxes +€8,896
up €8,896 (+96.8%), from €9,188 to €18,084
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 | €326,897 | €319,576 | -€7,320 | -2.2% |
| Fixed assets | 21/28 | €117,297 | €116,897 | -€400 | -0.3% |
| Tangible fixed assets | 22/27 | €85,753 | €85,353 | -€400 | -0.5% |
| Land and buildings | 22 | €46,625 | €42,811 | -€3,814 | -8.2% |
| Plant, machinery and equipment | 23 | €663 | €344 | -€319 | -48.1% |
| Furniture and vehicles | 24 | €38,465 | €42,198 | +€3,733 | +9.7% |
| Financial fixed assets | 28 | €31,544 | €31,544 | = | 0.0% |
| Current assets | 29/58 | €209,600 | €202,679 | -€6,920 | -3.3% |
| Amounts receivable within one year | 40/41 | €138,408 | €127,906 | -€10,502 | -7.6% |
| Trade receivables | 40 | €132,850 | €123,907 | -€8,944 | -6.7% |
| Other amounts receivable | 41 | €5,558 | €4,000 | -€1,558 | -28.0% |
| Cash at bank and in hand | 54/58 | €71,191 | €74,773 | +€3,582 | +5.0% |
| Total equity and liabilities | 10/49 | €326,897 | €319,576 | -€7,320 | -2.2% |
| Equity | 10/15 | €198,658 | €243,210 | +€44,552 | +22.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €186,258 | €230,810 | +€44,552 | +23.9% |
| Distributable reserves | 133 | €186,258 | €230,810 | +€44,552 | +23.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €128,238 | €76,366 | -€51,872 | -40.4% |
| Amounts payable after more than one year | 17 | €47,161 | €41,237 | -€5,924 | -12.6% |
| Financial debts | 170/4 | €47,161 | €41,237 | -€5,924 | -12.6% |
| Amounts payable within one year | 42/48 | €81,077 | €35,129 | -€45,948 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | €17,049 | €20,374 | +€3,325 | +19.5% |
| Financial debts | 43 | €3,450 | €3,429 | -€21 | -0.6% |
| Credit institutions | 430/8 | €3,450 | €3,429 | -€21 | -0.6% |
| Trade debts | 44 | €15,549 | €3,338 | -€12,212 | -78.5% |
| Suppliers | 440/4 | €15,549 | €3,338 | -€12,212 | -78.5% |
| Advances received on contracts in progress | 46 | €40,000 | €0 | -€40,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,852 | €7,988 | +€6,136 | +331.3% |
| Taxes | 450/3 | €1,852 | €7,988 | +€6,136 | +331.3% |
| Other amounts payable | 47/48 | €3,177 | €0 | -€3,177 | -100.0% |
| Non-recurring operating income | 76A | - | €452 | +€452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,719 | €12,491 | +€772 | +6.6% |
| Other operating charges | 640/8 | €1,730 | €1,100 | -€630 | -36.4% |
| Non-recurring operating charges | 66A | €0 | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €44,921 | €82,361 | +€37,439 | +83.3% |
| Operating profit (loss) | 9901 | €31,472 | €65,769 | +€34,298 | +109.0% |
| Financial income | 75/76B | €444 | €345 | -€99 | -22.2% |
| Recurring financial income | 75 | €444 | €345 | -€99 | -22.2% |
| Financial charges | 65/66B | €4,205 | €3,479 | -€726 | -17.3% |
| Recurring financial charges | 65 | €4,205 | €3,479 | -€726 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €27,711 | €62,636 | +€34,925 | +126.0% |
| Income taxes | 67/77 | €9,188 | €18,084 | +€8,896 | +96.8% |
| Profit (loss) for the period | 9904 | €18,523 | €44,552 | +€26,028 | +140.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,523 | €44,552 | +€26,028 | +140.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.