NKZ 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.
NKZ Consult
Largest movements
- Cash +€48,983
up €48,983 (+85.6%), from €57,235 to €106,218
mainly Net result for the year (+€58,092) and Contributions, distributions and other (+€2,999)
- Tangible fixed assets +€5,299
up €5,299 (+435%), from €1,219 to €6,518
- Receivables within one year +€4,512
up €4,512 (+44.8%), from €10,067 to €14,579
- Profit (loss) carried forward +€58,092
up €58,092 (+128%), from €45,437 to €103,528
- Contributions +€2,999
up €2,999 (+299,900%), from €1 to €3,000
- Other debts -€1,629
no longer reported in 2025 (was €1,629)
- Tax, wage and social debts -€1,395
down €1,395 (-6.5%), from €21,455 to €20,060
- Turnover +€151,690
new in 2025: €151,690
- Purchases and services +€78,514
new in 2025: €78,514
- Gross operating margin +€15,713
up €15,713 (+25.4%), from €61,778 to €77,491
- Taxes +€2,249
up €2,249 (+16.2%), from €13,850 to €16,099
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 | €68,522 | €127,316 | +€58,794 | +85.8% |
| Fixed assets | 21/28 | €1,219 | €6,518 | +€5,299 | +435% |
| Tangible fixed assets | 22/27 | €1,219 | €6,518 | +€5,299 | +435% |
| Furniture and vehicles | 24 | €1,219 | €6,518 | +€5,299 | +435% |
| Current assets | 29/58 | €67,303 | €120,798 | +€53,495 | +79.5% |
| Amounts receivable within one year | 40/41 | €10,067 | €14,579 | +€4,512 | +44.8% |
| Trade receivables | 40 | €10,067 | €14,579 | +€4,512 | +44.8% |
| Cash at bank and in hand | 54/58 | €57,235 | €106,218 | +€48,983 | +85.6% |
| Total equity and liabilities | 10/49 | €68,522 | €127,316 | +€58,794 | +85.8% |
| Equity | 10/15 | €45,438 | €106,528 | +€61,091 | +134% |
| Contributions | 10/11 | €1 | €3,000 | +€2,999 | +299,900% |
| Capital | 10 | €1 | - | -€1 | |
| Issued capital | 100 | €1 | - | -€1 | |
| Profit (loss) carried forward | 14 | €45,437 | €103,528 | +€58,092 | +128% |
| Amounts payable | 17/49 | €23,084 | €20,787 | -€2,297 | -10.0% |
| Amounts payable within one year | 42/48 | €23,084 | €20,787 | -€2,297 | -10.0% |
| Trade debts | 44 | - | €728 | +€728 | |
| Suppliers | 440/4 | - | €728 | +€728 | |
| Taxes, remuneration and social security | 45 | €21,455 | €20,060 | -€1,395 | -6.5% |
| Taxes | 450/3 | €21,455 | €20,060 | -€1,395 | -6.5% |
| Other amounts payable | 47/48 | €1,629 | - | -€1,629 | |
| Turnover | 70 | - | €151,690 | +€151,690 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €78,514 | +€78,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €1,302 | +€1,203 | +1,214% |
| Other operating charges | 640/8 | €2,359 | €1,953 | -€406 | -17.2% |
| Gross operating margin | 9900 | €61,778 | €77,491 | +€15,713 | +25.4% |
| Operating profit (loss) | 9901 | €59,320 | €74,236 | +€14,916 | +25.1% |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.3% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €59,287 | €74,191 | +€14,905 | +25.1% |
| Income taxes | 67/77 | €13,850 | €16,099 | +€2,249 | +16.2% |
| Profit (loss) for the period | 9904 | €45,437 | €58,092 | +€12,655 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,437 | €58,092 | +€12,655 | +27.9% |
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 21 October 2026 via checked.be.