NK CONSEIL: 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.
NK CONSEIL
Largest movements
- Cash -€5,855
down €5,855 (-16.3%), from €35,957 to €30,103
mainly Net result for the year (-€12,583) and Tax, wage and social debts (-€1,922)
- Receivables within one year -€3,151
down €3,151 (-67.0%), from €4,707 to €1,555
of which Other amounts receivable: -€2,306
- Deferred charges and accrued income -€3,117
down €3,117 (-34.1%), from €9,155 to €6,037
- Profit (loss) carried forward -€12,583
down €12,583, from €2,225 to -€10,358
- Other debts +€2,118
up €2,118 (+76.0%), from €2,786 to €4,904
- Tax, wage and social debts -€1,922
down €1,922 (-77.5%), from €2,481 to €559
- Gross operating margin -€44,186
down €44,186, from €33,433 to -€10,754
- Taxes -€9,889
down €9,889 (-97.7%), from €10,122 to €234
- Financial charges -€2,610
down €2,610 (-75.2%), from €3,470 to €859
- Other operating charges +€481
up €481 (+546%), from €88 to €569
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 | €49,987 | €37,696 | -€12,291 | -24.6% |
| Fixed assets | 21/28 | €168 | - | -€168 | |
| Tangible fixed assets | 22/27 | €168 | - | -€168 | |
| Furniture and vehicles | 24 | €168 | - | -€168 | |
| Current assets | 29/58 | €49,819 | €37,696 | -€12,124 | -24.3% |
| Amounts receivable within one year | 40/41 | €4,707 | €1,555 | -€3,151 | -67.0% |
| Trade receivables | 40 | €845 | - | -€845 | |
| Other amounts receivable | 41 | €3,862 | €1,555 | -€2,306 | -59.7% |
| Cash at bank and in hand | 54/58 | €35,957 | €30,103 | -€5,855 | -16.3% |
| Deferred charges and accrued income | 490/1 | €9,155 | €6,037 | -€3,117 | -34.1% |
| Total equity and liabilities | 10/49 | €49,987 | €37,696 | -€12,291 | -24.6% |
| Equity | 10/15 | €44,225 | €31,642 | -€12,583 | -28.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,225 | -€10,358 | -€12,583 | |
| Amounts payable | 17/49 | €5,762 | €6,053 | +€292 | +5.1% |
| Amounts payable within one year | 42/48 | €5,762 | €6,053 | +€292 | +5.1% |
| Financial debts | 43 | €205 | - | -€205 | |
| Credit institutions | 430/8 | €205 | - | -€205 | |
| Trade debts | 44 | €290 | €590 | +€300 | +103% |
| Suppliers | 440/4 | €290 | €590 | +€300 | +103% |
| Taxes, remuneration and social security | 45 | €2,481 | €559 | -€1,922 | -77.5% |
| Taxes | 450/3 | €2,481 | €559 | -€1,922 | -77.5% |
| Other amounts payable | 47/48 | €2,786 | €4,904 | +€2,118 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €168 | -€77 | -31.5% |
| Other operating charges | 640/8 | €88 | €569 | +€481 | +546% |
| Gross operating margin | 9900 | €33,433 | -€10,754 | -€44,186 | |
| Operating profit (loss) | 9901 | €33,100 | -€11,490 | -€44,590 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,470 | €859 | -€2,610 | -75.2% |
| Recurring financial charges | 65 | €3,470 | €859 | -€2,610 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €29,630 | -€12,349 | -€41,980 | |
| Income taxes | 67/77 | €10,122 | €234 | -€9,889 | -97.7% |
| Profit (loss) for the period | 9904 | €19,508 | -€12,583 | -€32,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,508 | -€12,583 | -€32,091 |
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 14 October 2026 via checked.be.