FK Consulting & Services: 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.
FK Consulting & Services
Largest movements
- Cash -€31,567
down €31,567 (-58.7%), from €53,747 to €22,180
mainly Other debts (-€36,900) and Net result for the year (-€4,399)
- Receivables within one year -€10,956
down €10,956 (-98.4%), from €11,132 to €176
of which Trade receivables: -€11,132
- Other debts -€36,900
down €36,900 (-92.2%), from €40,018 to €3,118
- Profit (loss) carried forward -€4,399
down €4,399 (-41.6%), from €10,574 to €6,175
- Tax, wage and social debts -€1,850
down €1,850 (-13.8%), from €13,361 to €11,510
of which Taxes: -€1,991
- Gross operating margin -€58,030
down €58,030, from €56,544 to -€1,486
- Taxes -€12,705
down €12,705 (-98.9%), from €12,846 to €141
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 | €66,843 | €23,853 | -€42,990 | -64.3% |
| Fixed assets | 21/28 | €855 | €225 | -€630 | -73.7% |
| Tangible fixed assets | 22/27 | €555 | €225 | -€330 | -59.5% |
| Furniture and vehicles | 24 | €555 | €225 | -€330 | -59.5% |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100% |
| Current assets | 29/58 | €65,987 | €23,628 | -€42,359 | -64.2% |
| Amounts receivable within one year | 40/41 | €11,132 | €176 | -€10,956 | -98.4% |
| Trade receivables | 40 | €11,132 | €0 | -€11,132 | -100% |
| Other amounts receivable | 41 | - | €176 | +€176 | |
| Cash at bank and in hand | 54/58 | €53,747 | €22,180 | -€31,567 | -58.7% |
| Deferred charges and accrued income | 490/1 | €1,108 | €1,272 | +€164 | +14.8% |
| Total equity and liabilities | 10/49 | €66,843 | €23,853 | -€42,990 | -64.3% |
| Equity | 10/15 | €13,074 | €8,675 | -€4,399 | -33.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,574 | €6,175 | -€4,399 | -41.6% |
| Amounts payable | 17/49 | €53,769 | €15,178 | -€38,591 | -71.8% |
| Amounts payable within one year | 42/48 | €53,596 | €15,084 | -€38,511 | -71.9% |
| Trade debts | 44 | €217 | €456 | +€239 | +110% |
| Suppliers | 440/4 | €217 | €456 | +€239 | +110% |
| Taxes, remuneration and social security | 45 | €13,361 | €11,510 | -€1,850 | -13.8% |
| Taxes | 450/3 | €13,361 | €11,369 | -€1,991 | -14.9% |
| Remuneration and social security | 454/9 | - | €141 | +€141 | |
| Other amounts payable | 47/48 | €40,018 | €3,118 | -€36,900 | -92.2% |
| Accrued charges and deferred income | 492/3 | €173 | €94 | -€79 | -45.9% |
| Remuneration, social security and pensions | 62 | €0 | €442 | +€442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €330 | -€176 | -34.8% |
| Other operating charges | 640/8 | €837 | €932 | +€95 | +11.4% |
| Gross operating margin | 9900 | €56,544 | -€1,486 | -€58,030 | |
| Operating profit (loss) | 9901 | €55,200 | -€3,190 | -€58,391 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,218 | €1,068 | -€150 | -12.3% |
| Recurring financial charges | 65 | €1,218 | €1,068 | -€150 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €53,983 | -€4,258 | -€58,241 | |
| Income taxes | 67/77 | €12,846 | €141 | -€12,705 | -98.9% |
| Profit (loss) for the period | 9904 | €41,137 | -€4,399 | -€45,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,137 | -€4,399 | -€45,536 |
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 13 October 2026 via checked.be.