Konsultek Group: 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.
Konsultek Group
Largest movements
- Tangible fixed assets -€15,491
down €15,491 (-2.7%), from €565,067 to €549,576
of which Land and buildings: -€17,196
- Other debts +€125,386
up €125,386 (+36.3%), from €345,388 to €470,774
- Reserves -€43,408
down €43,408 (-17.1%), from €254,402 to €210,993
of which Distributable reserves: -€43,408
- Accrued charges and deferred income -€35,108
down €35,108 (-80.2%), from €43,757 to €8,650
- Trade debts -€33,348
no longer reported in 2024 (was €33,348)
- Debts after one year -€26,063
down €26,063 (-12.3%), from €211,339 to €185,276
- Gross operating margin -€23,932
down €23,932 (-87.6%), from €27,306 to €3,374
- Financial charges +€15,246
up €15,246 (+59.2%), from €25,752 to €40,998
of which Non-recurring financial charges: +€9,974
- Financial income +€4,157
up €4,157 (+36.4%), from €11,432 to €15,590
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €929,610 | €919,620 | -€9,989 | -1.1% |
| Fixed assets | 21/28 | €577,758 | €553,106 | -€24,652 | -4.3% |
| Tangible fixed assets | 22/27 | €565,067 | €549,576 | -€15,491 | -2.7% |
| Land and buildings | 22 | €565,067 | €547,871 | -€17,196 | -3.0% |
| Plant, machinery and equipment | 23 | - | €1,705 | +€1,705 | |
| Financial fixed assets | 28 | €12,691 | €3,529 | -€9,162 | -72.2% |
| Current assets | 29/58 | €351,852 | €366,515 | +€14,663 | +4.2% |
| Amounts receivable after more than one year | 29 | €12,250 | €20,950 | +€8,700 | +71.0% |
| Trade receivables | 290 | €7,250 | €4,250 | -€3,000 | -41.4% |
| Other amounts receivable | 291 | €5,000 | €16,700 | +€11,700 | +234% |
| Amounts receivable within one year | 40/41 | €337,990 | €344,201 | +€6,211 | +1.8% |
| Trade receivables | 40 | €100,816 | €65,988 | -€34,829 | -34.5% |
| Other amounts receivable | 41 | €237,174 | €278,214 | +€41,040 | +17.3% |
| Cash at bank and in hand | 54/58 | €481 | €421 | -€60 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1,130 | €942 | -€188 | -16.7% |
| Total equity and liabilities | 10/49 | €929,610 | €919,620 | -€9,989 | -1.1% |
| Equity | 10/15 | €260,602 | €217,193 | -€43,408 | -16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €254,402 | €210,993 | -€43,408 | -17.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €233,792 | €190,383 | -€43,408 | -18.6% |
| Amounts payable | 17/49 | €669,008 | €702,427 | +€33,419 | +5.0% |
| Amounts payable after more than one year | 17 | €211,339 | €185,276 | -€26,063 | -12.3% |
| Financial debts | 170/4 | €211,339 | €185,276 | -€26,063 | -12.3% |
| Amounts payable within one year | 42/48 | €413,912 | €508,501 | +€94,590 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €27,034 | €27,844 | +€810 | +3.0% |
| Financial debts | 43 | €8,042 | €9,883 | +€1,842 | +22.9% |
| Credit institutions | 430/8 | €8,042 | €9,883 | +€1,842 | +22.9% |
| Trade debts | 44 | €33,348 | - | -€33,348 | |
| Suppliers | 440/4 | €33,348 | - | -€33,348 | |
| Taxes, remuneration and social security | 45 | €100 | - | -€100 | |
| Taxes | 450/3 | €100 | - | -€100 | |
| Other amounts payable | 47/48 | €345,388 | €470,774 | +€125,386 | +36.3% |
| Accrued charges and deferred income | 492/3 | €43,757 | €8,650 | -€35,108 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,237 | €17,351 | +€114 | +0.7% |
| Other operating charges | 640/8 | €3,637 | €3,820 | +€184 | +5.1% |
| Gross operating margin | 9900 | €27,306 | €3,374 | -€23,932 | -87.6% |
| Operating profit (loss) | 9901 | €6,433 | -€17,797 | -€24,230 | |
| Financial income | 75/76B | €11,432 | €15,590 | +€4,157 | +36.4% |
| Recurring financial income | 75 | €11,432 | €15,590 | +€4,157 | +36.4% |
| Financial charges | 65/66B | €25,752 | €40,998 | +€15,246 | +59.2% |
| Recurring financial charges | 65 | €25,752 | €31,024 | +€5,272 | +20.5% |
| Non-recurring financial charges | 66B | - | €9,974 | +€9,974 | |
| Profit (loss) for the period before taxes | 9903 | -€7,887 | -€43,206 | -€35,319 | -448% |
| Income taxes | 67/77 | €100 | €203 | +€103 | +103% |
| Profit (loss) for the period | 9904 | -€7,987 | -€43,408 | -€35,422 | -444% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,987 | -€43,408 | -€35,422 | -444% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.