TK CONSULTING: 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.
TK CONSULTING
Largest movements
- Deferred charges and accrued income +€15,444
up €15,444 (+354.9%), from €4,352 to €19,796
- Tangible fixed assets -€11,676
down €11,676 (-29.0%), from €40,306 to €28,630
- Cash -€6,247
down €6,247 (-33.1%), from €18,871 to €12,624
mainly Contributions, distributions and other (-€21,828) and Deferred charges and accrued income (-€15,444)
- Receivables within one year +€5,279
up €5,279 (+15.2%), from €34,826 to €40,105
of which Other amounts receivable: +€18,142
- Other debts +€21,828
up €21,828 (+289.4%), from €7,542 to €29,369
- Debts after one year -€12,403
down €12,403 (-60.3%), from €20,553 to €8,150
- Trade debts -€5,160
down €5,160 (-59.6%), from €8,659 to €3,498
- Gross operating margin +€8,990
up €8,990 (+23.6%), from €38,123 to €47,113
- Financial income -€3,634
down €3,634 (-86.4%), from €4,204 to €570
- Taxes +€1,149
up €1,149 (+13.4%), from €8,557 to €9,706
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 | €198,725 | €201,525 | +€2,800 | +1.4% |
| Fixed assets | 21/28 | €40,306 | €28,630 | -€11,676 | -29.0% |
| Tangible fixed assets | 22/27 | €40,306 | €28,630 | -€11,676 | -29.0% |
| Furniture and vehicles | 24 | €40,306 | €28,630 | -€11,676 | -29.0% |
| Current assets | 29/58 | €158,419 | €172,895 | +€14,476 | +9.1% |
| Amounts receivable after more than one year | 29 | €100,370 | €100,370 | = | 0.0% |
| Other amounts receivable | 291 | €100,370 | €100,370 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,826 | €40,105 | +€5,279 | +15.2% |
| Trade receivables | 40 | €14,751 | €1,888 | -€12,863 | -87.2% |
| Other amounts receivable | 41 | €20,075 | €38,218 | +€18,142 | +90.4% |
| Cash at bank and in hand | 54/58 | €18,871 | €12,624 | -€6,247 | -33.1% |
| Deferred charges and accrued income | 490/1 | €4,352 | €19,796 | +€15,444 | +354.9% |
| Total equity and liabilities | 10/49 | €198,725 | €201,525 | +€2,800 | +1.4% |
| Equity | 10/15 | €100,531 | €100,450 | -€81 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,639 | €86,558 | -€81 | -0.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €84,779 | €86,558 | +€1,779 | +2.1% |
| Profit (loss) carried forward | 14 | €1,492 | €1,492 | = | 0.0% |
| Amounts payable | 17/49 | €98,194 | €101,075 | +€2,881 | +2.9% |
| Amounts payable after more than one year | 17 | €20,553 | €8,150 | -€12,403 | -60.3% |
| Financial debts | 170/4 | €20,553 | €8,150 | -€12,403 | -60.3% |
| Amounts payable within one year | 42/48 | €44,677 | €59,643 | +€14,966 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €12,985 | €12,403 | -€583 | -4.5% |
| Financial debts | 43 | €6,531 | €6,633 | +€102 | +1.6% |
| Credit institutions | 430/8 | €6,531 | €6,633 | +€102 | +1.6% |
| Trade debts | 44 | €8,659 | €3,498 | -€5,160 | -59.6% |
| Suppliers | 440/4 | €8,659 | €3,498 | -€5,160 | -59.6% |
| Taxes, remuneration and social security | 45 | €8,961 | €7,740 | -€1,221 | -13.6% |
| Taxes | 450/3 | €8,961 | €7,740 | -€1,221 | -13.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,542 | €29,369 | +€21,828 | +289.4% |
| Accrued charges and deferred income | 492/3 | €32,964 | €33,281 | +€317 | +1.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,676 | €11,676 | = | 0.0% |
| Other operating charges | 640/8 | €1,807 | €1,937 | +€130 | +7.2% |
| Gross operating margin | 9900 | €38,123 | €47,113 | +€8,990 | +23.6% |
| Operating profit (loss) | 9901 | €24,640 | €33,500 | +€8,860 | +36.0% |
| Financial income | 75/76B | €4,204 | €570 | -€3,634 | -86.4% |
| Recurring financial income | 75 | €4,204 | €570 | -€3,634 | -86.4% |
| Financial charges | 65/66B | €2,926 | €2,617 | -€309 | -10.6% |
| Recurring financial charges | 65 | €2,926 | €2,617 | -€309 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €25,918 | €31,453 | +€5,535 | +21.4% |
| Income taxes | 67/77 | €8,557 | €9,706 | +€1,149 | +13.4% |
| Profit (loss) for the period | 9904 | €17,361 | €21,747 | +€4,386 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,361 | €21,747 | +€4,386 | +25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.