PK MANAGEMENT & CONSULTING: what changed
What changed
PK MANAGEMENT & CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€56,474
2024 · -€53,285-€3,189
Equity
-€183,270
2024 · -€126,796-€56,474
Cash
€405
2024 · €0+€405
Balance sheet total
€68,429
2024 · €71,870-€3,440
Largest movements
Assets
- Deferred charges and accrued income -€3,168
down €3,168 (-91.7%), from €3,454 to €285
- Tangible fixed assets -€1,477
down €1,477 (-47.7%), from €3,097 to €1,619
- Receivables within one year +€800
up €800 (+1.2%), from €65,320 to €66,120
of which Trade receivables: +€800
Equity and liabilities
- Profit (loss) carried forward -€56,474
down €56,474 (-32.7%), from -€172,724 to -€229,198
- Other debts +€56,292
up €56,292 (+31.2%), from €180,211 to €236,503
- Trade debts -€3,148
down €3,148 (-44.8%), from €7,025 to €3,877
Income statement
- Staff costs +€2,832
up €2,832 (+3.8%), from €74,233 to €77,065
- Gross operating margin -€325
down €325 (-1.4%), from €24,007 to €23,682
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€53,285
Gross operating margin
-€325
Staff costs
-€2,832
Depreciation
-€66
Other operating charges
-€24
Financial income
+€0
Financial charges
+€59
Taxes
-€3
Result 2025
-€56,474
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€424
Investment
€0
Financing
-€19
Cash 2024
€0
From operations (derived)
+€424
Net result for the year
-€56,474
Depreciation
+€1,477
Receivables within one year
-€800
Deferred charges and accrued income
+€3,168
Trade debts
-€3,148
Tax, wage and social debts
-€91
Other debts
+€56,292
Financing
-€19
Short-term financial debts
-€19
Cash 2025
€405
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,870 | €68,429 | -€3,440 | -4.8% |
| Fixed assets | 21/28 | €3,097 | €1,619 | -€1,477 | -47.7% |
| Tangible fixed assets | 22/27 | €3,097 | €1,619 | -€1,477 | -47.7% |
| Furniture and vehicles | 24 | €3,097 | €1,619 | -€1,477 | -47.7% |
| Current assets | 29/58 | €68,773 | €66,810 | -€1,963 | -2.9% |
| Amounts receivable within one year | 40/41 | €65,320 | €66,120 | +€800 | +1.2% |
| Trade receivables | 40 | - | €800 | +€800 | |
| Other amounts receivable | 41 | €65,320 | €65,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €405 | +€405 | |
| Deferred charges and accrued income | 490/1 | €3,454 | €285 | -€3,168 | -91.7% |
| Total equity and liabilities | 10/49 | €71,870 | €68,429 | -€3,440 | -4.8% |
| Equity | 10/15 | -€126,796 | -€183,270 | -€56,474 | -44.5% |
| Contributions | 10/11 | €43,400 | €43,400 | = | 0.0% |
| Reserves | 13 | €2,528 | €2,528 | = | 0.0% |
| Distributable reserves | 133 | €2,528 | €2,528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,724 | -€229,198 | -€56,474 | -32.7% |
| Amounts payable | 17/49 | €198,666 | €251,699 | +€53,034 | +26.7% |
| Amounts payable within one year | 42/48 | €198,666 | €251,699 | +€53,034 | +26.7% |
| Financial debts | 43 | €19 | €0 | -€19 | -100% |
| Credit institutions | 430/8 | €19 | €0 | -€19 | -100% |
| Trade debts | 44 | €7,025 | €3,877 | -€3,148 | -44.8% |
| Suppliers | 440/4 | €7,025 | €3,877 | -€3,148 | -44.8% |
| Taxes, remuneration and social security | 45 | €11,411 | €11,320 | -€91 | -0.8% |
| Taxes | 450/3 | €1,833 | €1,400 | -€433 | -23.6% |
| Remuneration and social security | 454/9 | €9,578 | €9,920 | +€342 | +3.6% |
| Other amounts payable | 47/48 | €180,211 | €236,503 | +€56,292 | +31.2% |
| Remuneration, social security and pensions | 62 | €74,233 | €77,065 | +€2,832 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,412 | €1,477 | +€66 | +4.6% |
| Other operating charges | 640/8 | €1,061 | €1,086 | +€24 | +2.3% |
| Gross operating margin | 9900 | €24,007 | €23,682 | -€325 | -1.4% |
| Operating profit (loss) | 9901 | -€52,700 | -€55,946 | -€3,246 | -6.2% |
| Financial income | 75/76B | €163 | €163 | +€0 | +0.3% |
| Recurring financial income | 75 | €163 | €163 | +€0 | +0.3% |
| Financial charges | 65/66B | €364 | €304 | -€59 | -16.3% |
| Recurring financial charges | 65 | €364 | €304 | -€59 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€52,900 | -€56,087 | -€3,186 | -6.0% |
| Income taxes | 67/77 | €384 | €387 | +€3 | +0.8% |
| Profit (loss) for the period | 9904 | -€53,285 | -€56,474 | -€3,189 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,285 | -€56,474 | -€3,189 | -6.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.