TKN 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.
TKN Consulting
Largest movements
- Cash +€105,072
up €105,072 (+169%), from €62,356 to €167,427
mainly Net result for the year (+€96,968) and Other debts (+€63,368)
- Receivables within one year -€51,390
down €51,390 (-71.2%), from €72,207 to €20,817
of which Trade receivables: -€59,883
- Other debts +€63,368
up €63,368 (+51.3%), from €123,522 to €186,890
- Tax, wage and social debts -€10,326
down €10,326 (-36.0%), from €28,696 to €18,370
- Gross operating margin -€12,091
down €12,091 (-8.2%), from €147,421 to €135,330
- Taxes -€3,322
down €3,322 (-8.7%), from €37,987 to €34,664
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 | €172,702 | €225,696 | +€52,994 | +30.7% |
| Fixed assets | 21/28 | €1,759 | €1,071 | -€688 | -39.1% |
| Tangible fixed assets | 22/27 | €1,759 | €1,071 | -€688 | -39.1% |
| Plant, machinery and equipment | 23 | €1,759 | €1,071 | -€688 | -39.1% |
| Current assets | 29/58 | €170,943 | €224,625 | +€53,682 | +31.4% |
| Amounts receivable within one year | 40/41 | €72,207 | €20,817 | -€51,390 | -71.2% |
| Trade receivables | 40 | €70,365 | €10,482 | -€59,883 | -85.1% |
| Other amounts receivable | 41 | €1,842 | €10,336 | +€8,493 | +461% |
| Current investments | 50/53 | €36,380 | €36,380 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,356 | €167,427 | +€105,072 | +169% |
| Total equity and liabilities | 10/49 | €172,702 | €225,696 | +€52,994 | +30.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €154,102 | €207,096 | +€52,994 | +34.4% |
| Amounts payable within one year | 42/48 | €153,083 | €206,077 | +€52,994 | +34.6% |
| Trade debts | 44 | €865 | €817 | -€48 | -5.5% |
| Suppliers | 440/4 | €865 | €817 | -€48 | -5.5% |
| Taxes, remuneration and social security | 45 | €28,696 | €18,370 | -€10,326 | -36.0% |
| Taxes | 450/3 | €28,696 | €18,370 | -€10,326 | -36.0% |
| Other amounts payable | 47/48 | €123,522 | €186,890 | +€63,368 | +51.3% |
| Accrued charges and deferred income | 492/3 | €1,019 | €1,019 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €688 | +€287 | +71.8% |
| Other operating charges | 640/8 | €2,007 | €2,951 | +€945 | +47.1% |
| Gross operating margin | 9900 | €147,421 | €135,330 | -€12,091 | -8.2% |
| Operating profit (loss) | 9901 | €145,014 | €131,691 | -€13,323 | -9.2% |
| Financial income | 75/76B | €1 | €8 | +€7 | +804% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +804% |
| Financial charges | 65/66B | €1,502 | €66 | -€1,436 | -95.6% |
| Recurring financial charges | 65 | €1,502 | €66 | -€1,436 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €143,512 | €131,632 | -€11,880 | -8.3% |
| Income taxes | 67/77 | €37,987 | €34,664 | -€3,322 | -8.7% |
| Profit (loss) for the period | 9904 | €105,526 | €96,968 | -€8,558 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,526 | €96,968 | -€8,558 | -8.1% |
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 24 October 2026 via checked.be.