PK 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.
PK Consulting
Largest movements
- Cash +€88,284
up €88,284 (+66.2%), from €133,325 to €221,609
mainly Net result for the year (+€70,128) and Tax, wage and social debts (+€20,192)
- Profit (loss) carried forward +€70,128
up €70,128 (+62.1%), from €112,871 to €182,999
- Tax, wage and social debts +€20,192
up €20,192 (+52.8%), from €38,261 to €58,453
- Gross operating margin -€27,493
down €27,493 (-22.8%), from €120,698 to €93,205
- Taxes -€6,723
down €6,723 (-25.3%), from €26,590 to €19,866
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 | €154,830 | €242,985 | +€88,155 | +56.9% |
| Fixed assets | 21/28 | €1,332 | €878 | -€454 | -34.1% |
| Tangible fixed assets | 22/27 | €1,332 | €878 | -€454 | -34.1% |
| Furniture and vehicles | 24 | €1,332 | €878 | -€454 | -34.1% |
| Current assets | 29/58 | €153,498 | €242,108 | +€88,610 | +57.7% |
| Amounts receivable within one year | 40/41 | €19,282 | €19,548 | +€267 | +1.4% |
| Trade receivables | 40 | €19,032 | €19,298 | +€267 | +1.4% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €133,325 | €221,609 | +€88,284 | +66.2% |
| Deferred charges and accrued income | 490/1 | €891 | €950 | +€58 | +6.5% |
| Total equity and liabilities | 10/49 | €154,830 | €242,985 | +€88,155 | +56.9% |
| Equity | 10/15 | €113,871 | €183,999 | +€70,128 | +61.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,871 | €182,999 | +€70,128 | +62.1% |
| Amounts payable | 17/49 | €40,959 | €58,987 | +€18,028 | +44.0% |
| Amounts payable within one year | 42/48 | €40,959 | €58,987 | +€18,028 | +44.0% |
| Trade debts | 44 | €2,672 | €508 | -€2,164 | -81.0% |
| Suppliers | 440/4 | €2,672 | €508 | -€2,164 | -81.0% |
| Taxes, remuneration and social security | 45 | €38,261 | €58,453 | +€20,192 | +52.8% |
| Taxes | 450/3 | €38,261 | €58,453 | +€20,192 | +52.8% |
| Other amounts payable | 47/48 | €26 | €26 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €454 | +€423 | +1,364% |
| Other operating charges | 640/8 | €683 | €979 | +€296 | +43.3% |
| Gross operating margin | 9900 | €120,698 | €93,205 | -€27,493 | -22.8% |
| Operating profit (loss) | 9901 | €119,983 | €91,771 | -€28,212 | -23.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,143 | €1,778 | -€365 | -17.0% |
| Recurring financial charges | 65 | €2,143 | €1,778 | -€365 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €117,841 | €89,994 | -€27,847 | -23.6% |
| Income taxes | 67/77 | €26,590 | €19,866 | -€6,723 | -25.3% |
| Profit (loss) for the period | 9904 | €91,251 | €70,128 | -€21,123 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,251 | €70,128 | -€21,123 | -23.1% |
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 17 October 2026 via checked.be.