SK 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.
SK Consult
Largest movements
- Cash +€18,985
up €18,985 (+89.3%), from €21,268 to €40,253
mainly Net result for the year (+€22,531) and Depreciation (+€12,190)
- Receivables within one year +€11,861
up €11,861 (+2786.5%), from €426 to €12,286
of which Trade receivables: +€12,039
- Tangible fixed assets -€11,754
down €11,754 (-28.0%), from €41,948 to €30,194
of which Leasing and similar rights: -€11,559
- Reserves +€17,531
up €17,531 (+55.0%), from €31,885 to €49,416
- Debts after one year -€8,758
down €8,758 (-38.5%), from €22,774 to €14,015
- Profit (loss) carried forward +€5,000
up €5,000 (+33.3%), from -€15,000 to -€10,000
- Other debts +€3,298
up €3,298 (+60.9%), from €5,417 to €8,715
- Tax, wage and social debts +€1,840
up €1,840 (+18.9%), from €9,737 to €11,577
- Gross operating margin +€10,439
up €10,439 (+27.1%), from €38,589 to €49,028
- Taxes +€3,514
up €3,514 (+43.6%), from €8,065 to €11,579
- Depreciation -€1,175
down €1,175 (-8.8%), from €13,366 to €12,190
- Financial charges -€640
down €640 (-26.3%), from €2,430 to €1,790
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 | €65,952 | €85,311 | +€19,359 | +29.4% |
| Fixed assets | 21/28 | €41,948 | €30,194 | -€11,754 | -28.0% |
| Tangible fixed assets | 22/27 | €41,948 | €30,194 | -€11,754 | -28.0% |
| Furniture and vehicles | 24 | €685 | €490 | -€195 | -28.5% |
| Leasing and similar rights | 25 | €41,263 | €29,704 | -€11,559 | -28.0% |
| Current assets | 29/58 | €24,004 | €55,117 | +€31,113 | +129.6% |
| Amounts receivable within one year | 40/41 | €426 | €12,286 | +€11,861 | +2786.5% |
| Trade receivables | 40 | €247 | €12,286 | +€12,039 | +4869.6% |
| Other amounts receivable | 41 | €178 | - | -€178 | |
| Cash at bank and in hand | 54/58 | €21,268 | €40,253 | +€18,985 | +89.3% |
| Deferred charges and accrued income | 490/1 | €2,310 | €2,577 | +€267 | +11.6% |
| Total equity and liabilities | 10/49 | €65,952 | €85,311 | +€19,359 | +29.4% |
| Equity | 10/15 | €17,885 | €40,416 | +€22,531 | +126.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,885 | €49,416 | +€17,531 | +55.0% |
| Distributable reserves | 133 | €31,885 | €49,416 | +€17,531 | +55.0% |
| Profit (loss) carried forward | 14 | -€15,000 | -€10,000 | +€5,000 | +33.3% |
| Amounts payable | 17/49 | €48,067 | €44,895 | -€3,172 | -6.6% |
| Amounts payable after more than one year | 17 | €22,774 | €14,015 | -€8,758 | -38.5% |
| Financial debts | 170/4 | €22,774 | €14,015 | -€8,758 | -38.5% |
| Amounts payable within one year | 42/48 | €25,294 | €30,880 | +€5,586 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €8,318 | €8,758 | +€441 | +5.3% |
| Trade debts | 44 | €1,822 | €1,830 | +€8 | +0.4% |
| Suppliers | 440/4 | €1,822 | €1,830 | +€8 | +0.4% |
| Taxes, remuneration and social security | 45 | €9,737 | €11,577 | +€1,840 | +18.9% |
| Taxes | 450/3 | €9,737 | €11,577 | +€1,840 | +18.9% |
| Other amounts payable | 47/48 | €5,417 | €8,715 | +€3,298 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,366 | €12,190 | -€1,175 | -8.8% |
| Other operating charges | 640/8 | €916 | €939 | +€23 | +2.5% |
| Gross operating margin | 9900 | €38,589 | €49,028 | +€10,439 | +27.1% |
| Operating profit (loss) | 9901 | €24,308 | €35,899 | +€11,591 | +47.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,430 | €1,790 | -€640 | -26.3% |
| Recurring financial charges | 65 | €2,430 | €1,790 | -€640 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €21,878 | €34,110 | +€12,231 | +55.9% |
| Income taxes | 67/77 | €8,065 | €11,579 | +€3,514 | +43.6% |
| Profit (loss) for the period | 9904 | €13,814 | €22,531 | +€8,717 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,814 | €22,531 | +€8,717 | +63.1% |
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 11 October 2026 via checked.be.