TK Konsulting: 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.
TK Konsulting
Largest movements
- Receivables within one year +€33,805
up €33,805 (+123%), from €27,396 to €61,201
of which Trade receivables: +€32,715
- Cash -€8,118
down €8,118 (-92.6%), from €8,770 to €651
mainly Receivables within one year (-€33,805) and Net result for the year (-€19,006)
- Tangible fixed assets -€7,000
down €7,000 (-26.7%), from €26,236 to €19,236
- Receivables after one year -€3,968
down €3,968 (-12.5%), from €31,774 to €27,805
- Trade debts +€29,468
up €29,468 (+188%), from €15,665 to €45,132
- Profit (loss) carried forward -€19,006
down €19,006, from €3,482 to -€15,524
- Tax, wage and social debts +€3,869
up €3,869 (+25.8%), from €14,969 to €18,839
of which Remuneration and social security: +€9,548
- Gross operating margin -€20,045
down €20,045 (-58.8%), from €34,117 to €14,072
- Staff costs +€14,840
up €14,840 (+128%), from €11,624 to €26,464
- Taxes -€6,421
no longer reported in 2024 (was €6,421)
- Depreciation +€5,236
up €5,236 (+297%), from €1,764 to €7,000
- Other operating charges -€2,237
down €2,237 (-85.2%), from €2,624 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,175 | €108,893 | +€14,719 | +15.6% |
| Fixed assets | 21/28 | €26,236 | €19,236 | -€7,000 | -26.7% |
| Tangible fixed assets | 22/27 | €26,236 | €19,236 | -€7,000 | -26.7% |
| Furniture and vehicles | 24 | €26,236 | €19,236 | -€7,000 | -26.7% |
| Current assets | 29/58 | €67,939 | €89,658 | +€21,719 | +32.0% |
| Amounts receivable after more than one year | 29 | €31,774 | €27,805 | -€3,968 | -12.5% |
| Other amounts receivable | 291 | €31,774 | €27,805 | -€3,968 | -12.5% |
| Amounts receivable within one year | 40/41 | €27,396 | €61,201 | +€33,805 | +123% |
| Trade receivables | 40 | €3,660 | €36,375 | +€32,715 | +894% |
| Other amounts receivable | 41 | €23,736 | €24,826 | +€1,090 | +4.6% |
| Cash at bank and in hand | 54/58 | €8,770 | €651 | -€8,118 | -92.6% |
| Total equity and liabilities | 10/49 | €94,175 | €108,893 | +€14,719 | +15.6% |
| Equity | 10/15 | €63,541 | €44,535 | -€19,006 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,392 | €12,392 | = | 0.0% |
| Reserves | 13 | €53,859 | €53,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,482 | -€15,524 | -€19,006 | |
| Amounts payable | 17/49 | €30,634 | €64,358 | +€33,724 | +110% |
| Amounts payable within one year | 42/48 | €30,634 | €63,971 | +€33,337 | +109% |
| Trade debts | 44 | €15,665 | €45,132 | +€29,468 | +188% |
| Suppliers | 440/4 | €15,665 | €45,132 | +€29,468 | +188% |
| Taxes, remuneration and social security | 45 | €14,969 | €18,839 | +€3,869 | +25.8% |
| Taxes | 450/3 | €8,975 | €3,296 | -€5,679 | -63.3% |
| Remuneration and social security | 454/9 | €5,995 | €15,543 | +€9,548 | +159% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Remuneration, social security and pensions | 62 | €11,624 | €26,464 | +€14,840 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €7,000 | +€5,236 | +297% |
| Other operating charges | 640/8 | €2,624 | €387 | -€2,237 | -85.2% |
| Gross operating margin | 9900 | €34,117 | €14,072 | -€20,045 | -58.8% |
| Operating profit (loss) | 9901 | €18,104 | -€19,779 | -€37,883 | |
| Financial income | 75/76B | €1,015 | €929 | -€86 | -8.4% |
| Recurring financial income | 75 | €1,015 | €929 | -€86 | -8.4% |
| Financial charges | 65/66B | €192 | €156 | -€37 | -19.0% |
| Recurring financial charges | 65 | €192 | €156 | -€37 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €18,927 | -€19,006 | -€37,933 | |
| Income taxes | 67/77 | €6,421 | - | -€6,421 | |
| Profit (loss) for the period | 9904 | €12,506 | -€19,006 | -€31,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,506 | -€19,006 | -€31,512 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.