WK-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.
WK-Consulting
Largest movements
- Tangible fixed assets -€3,890
down €3,890 (-9.7%), from €40,108 to €36,218
- Cash -€2,783
down €2,783 (-98.8%), from €2,817 to €34
mainly Net result for the year (-€4,907) and Receivables within one year (-€1,175)
- Receivables within one year +€1,175
up €1,175 (+8.0%), from €14,761 to €15,937
- Profit (loss) carried forward -€4,907
new in 2024: -€4,907
- Taxes -€4,365
no longer reported in 2024 (was €4,365)
- Gross operating margin +€2,034
up €2,034 (+51.5%), from -€3,952 to -€1,918
- Financial charges -€1,933
no longer reported in 2024 (was €1,933)
of which Non-recurring financial charges: -€1,644
- Financial income +€219
up €219 (+31.3%), from €700 to €919
- Other operating charges -€45
down €45 (-71.8%), from €62 to €18
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 | €57,686 | €52,188 | -€5,498 | -9.5% |
| Fixed assets | 21/28 | €40,108 | €36,218 | -€3,890 | -9.7% |
| Tangible fixed assets | 22/27 | €40,108 | €36,218 | -€3,890 | -9.7% |
| Land and buildings | 22 | €40,108 | €36,218 | -€3,890 | -9.7% |
| Current assets | 29/58 | €17,578 | €15,970 | -€1,608 | -9.1% |
| Amounts receivable within one year | 40/41 | €14,761 | €15,937 | +€1,175 | +8.0% |
| Other amounts receivable | 41 | €14,761 | €15,937 | +€1,175 | +8.0% |
| Cash at bank and in hand | 54/58 | €2,817 | €34 | -€2,783 | -98.8% |
| Total equity and liabilities | 10/49 | €57,686 | €52,188 | -€5,498 | -9.5% |
| Equity | 10/15 | €45,016 | €40,109 | -€4,907 | -10.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,016 | €25,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €23,016 | €23,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,907 | -€4,907 | |
| Amounts payable | 17/49 | €12,670 | €12,079 | -€591 | -4.7% |
| Amounts payable within one year | 42/48 | €12,670 | €12,079 | -€591 | -4.7% |
| Trade debts | 44 | €205 | - | -€205 | |
| Suppliers | 440/4 | €205 | - | -€205 | |
| Taxes, remuneration and social security | 45 | €12,465 | €12,079 | -€386 | -3.1% |
| Taxes | 450/3 | €12,465 | €12,079 | -€386 | -3.1% |
| Non-recurring operating income | 76A | €2,257 | - | -€2,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,860 | €3,890 | +€30 | +0.8% |
| Other operating charges | 640/8 | €62 | €18 | -€45 | -71.8% |
| Gross operating margin | 9900 | -€3,952 | -€1,918 | +€2,034 | +51.5% |
| Operating profit (loss) | 9901 | -€7,874 | -€5,826 | +€2,048 | +26.0% |
| Financial income | 75/76B | €700 | €919 | +€219 | +31.3% |
| Recurring financial income | 75 | €700 | €919 | +€219 | +31.3% |
| Financial charges | 65/66B | €1,933 | - | -€1,933 | |
| Recurring financial charges | 65 | €289 | - | -€289 | |
| Non-recurring financial charges | 66B | €1,644 | - | -€1,644 | |
| Profit (loss) for the period before taxes | 9903 | -€9,107 | -€4,907 | +€4,200 | +46.1% |
| Transfer from deferred taxes | 780 | €7,759 | - | -€7,759 | |
| Income taxes | 67/77 | €4,365 | - | -€4,365 | |
| Profit (loss) for the period | 9904 | -€5,713 | -€4,907 | +€807 | +14.1% |
| Transfer from tax-exempt reserves | 789 | €15,068 | - | -€15,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,354 | -€4,907 | -€14,261 |
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 29 October 2026 via checked.be.