N&K Consulting: 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.
N&K Consulting
Largest movements
- Receivables within one year -€50,363
down €50,363 (-73.7%), from €68,332 to €17,969
- Cash +€33,138
up €33,138 (+109%), from €30,310 to €63,448
mainly Receivables within one year (+€50,363) and Net result for the year (+€23,668)
- Tangible fixed assets -€9,148
down €9,148 (-32.9%), from €27,815 to €18,667
- Trade debts -€34,439
down €34,439 (-83.4%), from €41,305 to €6,866
of which Suppliers: -€30,871
- Profit (loss) carried forward +€23,667
up €23,667 (+85.9%), from €27,541 to €51,208
- Tax, wage and social debts -€8,749
down €8,749 (-37.9%), from €23,101 to €14,352
- Other debts -€7,391
down €7,391 (-23.9%), from €30,980 to €23,589
- Gross operating margin -€4,724
down €4,724 (-9.6%), from €49,074 to €44,350
- Other operating charges -€2,313
down €2,313 (-81.4%), from €2,841 to €528
- Financial charges +€2,094
up €2,094 (+2,353%), from €89 to €2,183
- Taxes -€1,402
down €1,402 (-13.7%), from €10,226 to €8,824
- Depreciation +€770
up €770 (+9.2%), from €8,377 to €9,147
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 | €126,639 | €100,228 | -€26,411 | -20.9% |
| Fixed assets | 21/28 | €27,815 | €18,667 | -€9,148 | -32.9% |
| Tangible fixed assets | 22/27 | €27,815 | €18,667 | -€9,148 | -32.9% |
| Furniture and vehicles | 24 | €27,815 | €18,667 | -€9,148 | -32.9% |
| Current assets | 29/58 | €98,824 | €81,561 | -€17,263 | -17.5% |
| Amounts receivable within one year | 40/41 | €68,332 | €17,969 | -€50,363 | -73.7% |
| Trade receivables | 40 | €68,332 | €17,969 | -€50,363 | -73.7% |
| Cash at bank and in hand | 54/58 | €30,310 | €63,448 | +€33,138 | +109% |
| Deferred charges and accrued income | 490/1 | €182 | €144 | -€38 | -20.9% |
| Total equity and liabilities | 10/49 | €126,639 | €100,228 | -€26,411 | -20.9% |
| Equity | 10/15 | €30,541 | €54,208 | +€23,667 | +77.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,541 | €51,208 | +€23,667 | +85.9% |
| Amounts payable | 17/49 | €96,098 | €46,020 | -€50,078 | -52.1% |
| Amounts payable within one year | 42/48 | €95,386 | €44,807 | -€50,579 | -53.0% |
| Trade debts | 44 | €41,305 | €6,866 | -€34,439 | -83.4% |
| Suppliers | 440/4 | €35,359 | €4,488 | -€30,871 | -87.3% |
| Bills of exchange payable | 441 | €5,946 | €2,378 | -€3,568 | -60.0% |
| Taxes, remuneration and social security | 45 | €23,101 | €14,352 | -€8,749 | -37.9% |
| Taxes | 450/3 | €23,101 | €14,352 | -€8,749 | -37.9% |
| Other amounts payable | 47/48 | €30,980 | €23,589 | -€7,391 | -23.9% |
| Accrued charges and deferred income | 492/3 | €712 | €1,213 | +€501 | +70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,377 | €9,147 | +€770 | +9.2% |
| Other operating charges | 640/8 | €2,841 | €528 | -€2,313 | -81.4% |
| Gross operating margin | 9900 | €49,074 | €44,350 | -€4,724 | -9.6% |
| Operating profit (loss) | 9901 | €37,856 | €34,675 | -€3,181 | -8.4% |
| Financial charges | 65/66B | €89 | €2,183 | +€2,094 | +2,353% |
| Recurring financial charges | 65 | €89 | €2,183 | +€2,094 | +2,353% |
| Profit (loss) for the period before taxes | 9903 | €37,767 | €32,492 | -€5,275 | -14.0% |
| Income taxes | 67/77 | €10,226 | €8,824 | -€1,402 | -13.7% |
| Profit (loss) for the period | 9904 | €27,541 | €23,668 | -€3,873 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,541 | €23,668 | -€3,873 | -14.1% |
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 25 October 2026 via checked.be.