PKe 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.
PKe Consulting
Largest movements
- Tangible fixed assets -€342,375
down €342,375 (-93.0%), from €368,004 to €25,629
of which Land and buildings: -€200,163
- Receivables within one year +€141,320
up €141,320 (+674%), from €20,963 to €162,283
of which Other amounts receivable: +€141,320
- Cash -€42,600
down €42,600 (-13.7%), from €310,490 to €267,890
mainly Contributions, distributions and other (-€583,183) and Receivables within one year (-€141,320)
- Reserves -€423,046
down €423,046 (-63.0%), from €671,105 to €248,059
- Other debts +€149,078
up €149,078 (+20,762%), from €718 to €149,797
- Tax, wage and social debts +€27,962
up €27,962 (+186%), from €15,033 to €42,996
- Gross operating margin +€129,856
up €129,856 (+92.0%), from €141,151 to €271,006
- Taxes +€46,945
up €46,945 (+207%), from €22,711 to €69,656
- Depreciation -€28,267
down €28,267 (-75.3%), from €37,532 to €9,265
- Other operating charges +€9,523
up €9,523 (+38.8%), from €24,563 to €34,086
- Financial income +€2,885
new in 2025: €2,885
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 | €701,696 | €455,802 | -€245,894 | -35.0% |
| Fixed assets | 21/28 | €368,004 | €25,629 | -€342,375 | -93.0% |
| Tangible fixed assets | 22/27 | €368,004 | €25,629 | -€342,375 | -93.0% |
| Land and buildings | 22 | €200,163 | - | -€200,163 | |
| Plant, machinery and equipment | 23 | €2,833 | €902 | -€1,930 | -68.1% |
| Furniture and vehicles | 24 | €165,008 | €24,726 | -€140,282 | -85.0% |
| Current assets | 29/58 | €333,692 | €430,173 | +€96,481 | +28.9% |
| Amounts receivable within one year | 40/41 | €20,963 | €162,283 | +€141,320 | +674% |
| Trade receivables | 40 | €20,963 | €20,963 | = | 0.0% |
| Other amounts receivable | 41 | - | €141,320 | +€141,320 | |
| Cash at bank and in hand | 54/58 | €310,490 | €267,890 | -€42,600 | -13.7% |
| Deferred charges and accrued income | 490/1 | €2,239 | - | -€2,239 | |
| Total equity and liabilities | 10/49 | €701,696 | €455,802 | -€245,894 | -35.0% |
| Equity | 10/15 | €683,505 | €260,459 | -€423,046 | -61.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €671,105 | €248,059 | -€423,046 | -63.0% |
| Distributable reserves | 133 | €671,105 | €248,059 | -€423,046 | -63.0% |
| Amounts payable | 17/49 | €18,191 | €195,343 | +€177,152 | +974% |
| Amounts payable within one year | 42/48 | €18,191 | €195,343 | +€177,152 | +974% |
| Trade debts | 44 | €2,439 | €2,550 | +€111 | +4.6% |
| Suppliers | 440/4 | €2,439 | €2,550 | +€111 | +4.6% |
| Taxes, remuneration and social security | 45 | €15,033 | €42,996 | +€27,962 | +186% |
| Taxes | 450/3 | €15,033 | €42,996 | +€27,962 | +186% |
| Other amounts payable | 47/48 | €718 | €149,797 | +€149,078 | +20,762% |
| Non-recurring operating income | 76A | - | €194,880 | +€194,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,532 | €9,265 | -€28,267 | -75.3% |
| Other operating charges | 640/8 | €24,563 | €34,086 | +€9,523 | +38.8% |
| Gross operating margin | 9900 | €141,151 | €271,006 | +€129,856 | +92.0% |
| Operating profit (loss) | 9901 | €79,055 | €227,655 | +€148,600 | +188% |
| Financial income | 75/76B | - | €2,885 | +€2,885 | |
| Recurring financial income | 75 | - | €2,885 | +€2,885 | |
| Financial charges | 65/66B | €95 | €748 | +€652 | +684% |
| Recurring financial charges | 65 | €95 | €748 | +€652 | +684% |
| Profit (loss) for the period before taxes | 9903 | €78,960 | €229,792 | +€150,832 | +191% |
| Income taxes | 67/77 | €22,711 | €69,656 | +€46,945 | +207% |
| Profit (loss) for the period | 9904 | €56,249 | €160,136 | +€103,888 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €56,249 | €160,136 | +€103,888 | +185% |
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 18 October 2026 via checked.be.