NKB 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.
NKB Consulting
Largest movements
- Cash -€26,970
down €26,970 (-99.5%), from €27,119 to €149
mainly Net result for the year (-€55,152) and Receivables within one year (-€23,205)
- Receivables within one year +€23,205
up €23,205 (+30.9%), from €75,155 to €98,360
- Intangible fixed assets -€14,620
down €14,620 (-49.5%), from €29,510 to €14,890
- Tangible fixed assets -€2,378
down €2,378 (-100%), from €2,378 to €0
- Profit (loss) carried forward -€55,152
down €55,152, from €6,485 to -€48,666
- Tax, wage and social debts +€27,213
up €27,213 (+168%), from €16,151 to €43,364
of which Taxes: +€18,690
- Trade debts +€25,279
up €25,279 (+2,158%), from €1,171 to €26,451
- Accrued charges and deferred income -€10,095
no longer reported in 2025 (was €10,095)
- Other debts -€7,848
down €7,848 (-9.8%), from €80,000 to €72,152
- Gross operating margin -€64,898
down €64,898 (-65.3%), from €99,415 to €34,516
- Turnover -€53,408
down €53,408 (-29.8%), from €179,408 to €126,000
- Depreciation -€12,725
down €12,725 (-42.8%), from €29,723 to €16,998
- Other operating charges +€4,051
up €4,051 (+16,205%), from €25 to €4,076
- Purchases and services -€3,502
down €3,502 (-3.7%), from €95,226 to €91,723
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 | €134,362 | €113,760 | -€20,602 | -15.3% |
| Fixed assets | 21/28 | €32,088 | €15,090 | -€16,998 | -53.0% |
| Intangible fixed assets | 21 | €29,510 | €14,890 | -€14,620 | -49.5% |
| Tangible fixed assets | 22/27 | €2,378 | €0 | -€2,378 | -100% |
| Furniture and vehicles | 24 | €2,378 | €0 | -€2,378 | -100% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €102,274 | €98,671 | -€3,604 | -3.5% |
| Amounts receivable within one year | 40/41 | €75,155 | €98,360 | +€23,205 | +30.9% |
| Trade receivables | 40 | €75,155 | €98,360 | +€23,205 | +30.9% |
| Cash at bank and in hand | 54/58 | €27,119 | €149 | -€26,970 | -99.5% |
| Deferred charges and accrued income | 490/1 | - | €162 | +€162 | |
| Total equity and liabilities | 10/49 | €134,362 | €113,760 | -€20,602 | -15.3% |
| Equity | 10/15 | €26,945 | -€28,206 | -€55,152 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,485 | -€48,666 | -€55,152 | |
| Amounts payable | 17/49 | €107,417 | €141,966 | +€34,550 | +32.2% |
| Amounts payable within one year | 42/48 | €97,322 | €141,966 | +€44,644 | +45.9% |
| Trade debts | 44 | €1,171 | €26,451 | +€25,279 | +2,158% |
| Suppliers | 440/4 | €1,171 | €26,451 | +€25,279 | +2,158% |
| Taxes, remuneration and social security | 45 | €16,151 | €43,364 | +€27,213 | +168% |
| Taxes | 450/3 | €16,151 | €34,841 | +€18,690 | +116% |
| Remuneration and social security | 454/9 | - | €8,522 | +€8,522 | |
| Other amounts payable | 47/48 | €80,000 | €72,152 | -€7,848 | -9.8% |
| Accrued charges and deferred income | 492/3 | €10,095 | - | -€10,095 | |
| Turnover | 70 | €179,408 | €126,000 | -€53,408 | -29.8% |
| Non-recurring operating income | 76A | €15,233 | €240 | -€14,993 | -98.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,226 | €91,723 | -€3,502 | -3.7% |
| Remuneration, social security and pensions | 62 | €67,622 | €68,018 | +€396 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,723 | €16,998 | -€12,725 | -42.8% |
| Other operating charges | 640/8 | €25 | €4,076 | +€4,051 | +16,205% |
| Gross operating margin | 9900 | €99,415 | €34,516 | -€64,898 | -65.3% |
| Operating profit (loss) | 9901 | €2,045 | -€54,577 | -€56,621 | |
| Financial charges | 65/66B | €134 | €575 | +€441 | +329% |
| Recurring financial charges | 65 | €134 | €575 | +€441 | +329% |
| Profit (loss) for the period before taxes | 9903 | €1,911 | -€55,152 | -€57,062 | |
| Income taxes | 67/77 | €1,116 | - | -€1,116 | |
| Profit (loss) for the period | 9904 | €794 | -€55,152 | -€55,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €794 | -€55,152 | -€55,946 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.