PK Consult: what changed
Two fiscal 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.
PK Consult
Largest movements
- Receivables within one year +€13,203
up €13,203 (+152.4%), from €8,666 to €21,869
of which Trade receivables: +€12,371
- Cash -€11,443
down €11,443 (-26.0%), from €43,992 to €32,548
mainly Receivables within one year (-€13,203) and Trade debts (-€1,575)
- Deferred charges and accrued income -€822
down €822 (-68.4%), from €1,203 to €381
- Reserves +€2,100
up €2,100 (+15.3%), from €13,750 to €15,850
of which Distributable reserves: +€2,100
- Trade debts -€1,575
down €1,575 (-20.8%), from €7,568 to €5,993
- Gross operating margin -€14,925
down €14,925 (-64.2%), from €23,236 to €8,311
- Taxes -€1,367
down €1,367 (-24.0%), from €5,703 to €4,335
- Depreciation -€1,068
down €1,068 (-81.0%), from €1,318 to €250
- Financial income +€329
up €329 (+142.9%), from €230 to €559
- Other operating charges +€283
up €283 (+27.4%), from €1,031 to €1,313
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.
Cash bridge derived
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 | €54,289 | €54,976 | +€688 | +1.3% |
| Fixed assets | 21/28 | €429 | €179 | -€250 | -58.3% |
| Tangible fixed assets | 22/27 | €429 | €179 | -€250 | -58.3% |
| Land and buildings | 22 | €429 | €179 | -€250 | -58.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €53,860 | €54,798 | +€938 | +1.7% |
| Amounts receivable within one year | 40/41 | €8,666 | €21,869 | +€13,203 | +152.4% |
| Trade receivables | 40 | - | €12,371 | +€12,371 | |
| Other amounts receivable | 41 | €8,666 | €9,498 | +€832 | +9.6% |
| Cash at bank and in hand | 54/58 | €43,992 | €32,548 | -€11,443 | -26.0% |
| Deferred charges and accrued income | 490/1 | €1,203 | €381 | -€822 | -68.4% |
| Total equity and liabilities | 10/49 | €54,289 | €54,976 | +€688 | +1.3% |
| Equity | 10/15 | €32,370 | €34,483 | +€2,114 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,750 | €15,850 | +€2,100 | +15.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,890 | €13,990 | +€2,100 | +17.7% |
| Profit (loss) carried forward | 14 | €20 | €33 | +€14 | +69.3% |
| Amounts payable | 17/49 | €21,919 | €20,493 | -€1,426 | -6.5% |
| Amounts payable within one year | 42/48 | €21,919 | €20,493 | -€1,426 | -6.5% |
| Financial debts | 43 | €6,500 | €6,500 | = | 0.0% |
| Credit institutions | 430/8 | €6,500 | €6,500 | = | 0.0% |
| Trade debts | 44 | €7,568 | €5,993 | -€1,575 | -20.8% |
| Suppliers | 440/4 | €7,568 | €5,993 | -€1,575 | -20.8% |
| Taxes, remuneration and social security | 45 | €6,501 | €6,650 | +€150 | +2.3% |
| Taxes | 450/3 | €6,501 | €6,650 | +€150 | +2.3% |
| Other amounts payable | 47/48 | €1,350 | €1,350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,318 | €250 | -€1,068 | -81.0% |
| Other operating charges | 640/8 | €1,031 | €1,313 | +€283 | +27.4% |
| Gross operating margin | 9900 | €23,236 | €8,311 | -€14,925 | -64.2% |
| Operating profit (loss) | 9901 | €20,888 | €6,748 | -€14,140 | -67.7% |
| Financial income | 75/76B | €230 | €559 | +€329 | +142.9% |
| Recurring financial income | 75 | €230 | €559 | +€329 | +142.9% |
| Financial charges | 65/66B | €1,032 | €858 | -€174 | -16.9% |
| Recurring financial charges | 65 | €1,032 | €858 | -€174 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €20,086 | €6,449 | -€13,637 | -67.9% |
| Income taxes | 67/77 | €5,703 | €4,335 | -€1,367 | -24.0% |
| Profit (loss) for the period | 9904 | €14,383 | €2,114 | -€12,269 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,383 | €2,114 | -€12,269 | -85.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.