NK CONSULT: 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 CONSULT
Largest movements
- Cash +€10,806
up €10,806 (+210%), from €5,146 to €15,952
mainly Other debts (+€9,022) and Receivables within one year (+€2,689)
- Receivables within one year -€2,689
down €2,689 (-52.9%), from €5,083 to €2,394
of which Trade receivables: -€2,092
- Tangible fixed assets +€423
up €423 (+63.6%), from €665 to €1,089
- Other debts +€9,022
up €9,022 (+357%), from €2,524 to €11,547
- Profit (loss) carried forward +€2,519
up €2,519 (+123%), from €2,053 to €4,572
- Trade debts -€2,246
down €2,246 (-97.7%), from €2,298 to €52
- Tax, wage and social debts -€755
down €755 (-37.4%), from €2,018 to €1,264
of which Remuneration and social security: -€1,500
- Gross operating margin +€1,075
up €1,075 (+41.3%), from €2,604 to €3,679
- Depreciation +€342
up €342 (+1,411%), from €24 to €366
- Taxes +€227
up €227 (+43.8%), from €518 to €745
- Financial charges +€41
up €41 (+454%), from €9 to €50
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 | €10,894 | €19,434 | +€8,540 | +78.4% |
| Fixed assets | 21/28 | €665 | €1,089 | +€423 | +63.6% |
| Tangible fixed assets | 22/27 | €665 | €1,089 | +€423 | +63.6% |
| Furniture and vehicles | 24 | €665 | €1,089 | +€423 | +63.6% |
| Current assets | 29/58 | €10,228 | €18,346 | +€8,117 | +79.4% |
| Amounts receivable within one year | 40/41 | €5,083 | €2,394 | -€2,689 | -52.9% |
| Trade receivables | 40 | €4,253 | €2,161 | -€2,092 | -49.2% |
| Other amounts receivable | 41 | €829 | €232 | -€597 | -72.0% |
| Cash at bank and in hand | 54/58 | €5,146 | €15,952 | +€10,806 | +210% |
| Total equity and liabilities | 10/49 | €10,894 | €19,434 | +€8,540 | +78.4% |
| Equity | 10/15 | €4,053 | €6,572 | +€2,519 | +62.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,053 | €4,572 | +€2,519 | +123% |
| Amounts payable | 17/49 | €6,841 | €12,862 | +€6,022 | +88.0% |
| Amounts payable within one year | 42/48 | €6,841 | €12,862 | +€6,022 | +88.0% |
| Trade debts | 44 | €2,298 | €52 | -€2,246 | -97.7% |
| Suppliers | 440/4 | €2,298 | €52 | -€2,246 | -97.7% |
| Taxes, remuneration and social security | 45 | €2,018 | €1,264 | -€755 | -37.4% |
| Taxes | 450/3 | €518 | €1,264 | +€745 | +144% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,524 | €11,547 | +€9,022 | +357% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | €366 | +€342 | +1,411% |
| Gross operating margin | 9900 | €2,604 | €3,679 | +€1,075 | +41.3% |
| Operating profit (loss) | 9901 | €2,580 | €3,313 | +€733 | +28.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €9 | €50 | +€41 | +454% |
| Recurring financial charges | 65 | €9 | €50 | +€41 | +454% |
| Profit (loss) for the period before taxes | 9903 | €2,571 | €3,264 | +€693 | +26.9% |
| Income taxes | 67/77 | €518 | €745 | +€227 | +43.8% |
| Profit (loss) for the period | 9904 | €2,053 | €2,519 | +€466 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,053 | €2,519 | +€466 | +22.7% |
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 15 October 2026 via checked.be.