XK 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.
XK CONSULT
Largest movements
- Tangible fixed assets -€5,130
down €5,130 (-85.4%), from €6,006 to €877
- Deferred charges and accrued income -€2,417
down €2,417 (-100%), from €2,417 to €0
- Cash +€2,223
up €2,223 (+7.1%), from €31,374 to €33,597
mainly Other debts (+€20,004) and Net result for the year (+€17,469)
- Financial fixed assets -€1,311
down €1,311 (-22.0%), from €5,961 to €4,650
- Reserves -€22,535
down €22,535 (-100%), from €22,535 to €0
- Other debts +€20,004
up €20,004, from €0 to €20,004
- Debts after one year -€2,417
down €2,417 (-100%), from €2,417 to €0
- Tax, wage and social debts -€1,739
down €1,739 (-9.3%), from €18,695 to €16,957
of which Taxes: -€1,453
- Current portion of long-term debt -€684
down €684 (-22.1%), from €3,101 to €2,417
- Gross operating margin +€20,577
up €20,577 (+214%), from €9,602 to €30,180
- Other operating charges +€4,143
up €4,143 (+647%), from €640 to €4,783
- Taxes +€3,391
up €3,391 (+87.8%), from €3,861 to €7,252
- Depreciation -€1,132
down €1,132 (-76.7%), from €1,476 to €344
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 | €48,752 | €41,936 | -€6,816 | -14.0% |
| Fixed assets | 21/28 | €11,967 | €5,527 | -€6,441 | -53.8% |
| Tangible fixed assets | 22/27 | €6,006 | €877 | -€5,130 | -85.4% |
| Furniture and vehicles | 24 | €6,006 | €877 | -€5,130 | -85.4% |
| Financial fixed assets | 28 | €5,961 | €4,650 | -€1,311 | -22.0% |
| Current assets | 29/58 | €36,785 | €36,409 | -€375 | -1.0% |
| Amounts receivable within one year | 40/41 | €2,993 | €2,812 | -€181 | -6.0% |
| Other amounts receivable | 41 | €2,993 | €2,812 | -€181 | -6.0% |
| Cash at bank and in hand | 54/58 | €31,374 | €33,597 | +€2,223 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,417 | €0 | -€2,417 | -100% |
| Total equity and liabilities | 10/49 | €48,752 | €41,936 | -€6,816 | -14.0% |
| Equity | 10/15 | €22,635 | €100 | -€22,535 | -99.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €22,535 | €0 | -€22,535 | -100% |
| Distributable reserves | 133 | €22,535 | €0 | -€22,535 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,117 | €41,836 | +€15,719 | +60.2% |
| Amounts payable after more than one year | 17 | €2,417 | €0 | -€2,417 | -100% |
| Financial debts | 170/4 | €2,417 | €0 | -€2,417 | -100% |
| Amounts payable within one year | 42/48 | €23,700 | €41,836 | +€18,136 | +76.5% |
| Current portion of amounts payable after more than one year | 42 | €3,101 | €2,417 | -€684 | -22.1% |
| Trade debts | 44 | €1,904 | €2,459 | +€555 | +29.2% |
| Suppliers | 440/4 | €1,904 | €2,459 | +€555 | +29.2% |
| Taxes, remuneration and social security | 45 | €18,695 | €16,957 | -€1,739 | -9.3% |
| Taxes | 450/3 | €18,409 | €16,957 | -€1,453 | -7.9% |
| Remuneration and social security | 454/9 | €286 | €0 | -€286 | -100% |
| Other amounts payable | 47/48 | €0 | €20,004 | +€20,004 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,476 | €344 | -€1,132 | -76.7% |
| Other operating charges | 640/8 | €640 | €4,783 | +€4,143 | +647% |
| Gross operating margin | 9900 | €9,602 | €30,180 | +€20,577 | +214% |
| Operating profit (loss) | 9901 | €7,486 | €25,053 | +€17,567 | +235% |
| Financial income | 75/76B | €197 | €0 | -€197 | -100.0% |
| Recurring financial income | 75 | €197 | €0 | -€197 | -100.0% |
| Financial charges | 65/66B | €230 | €332 | +€102 | +44.3% |
| Recurring financial charges | 65 | €230 | €332 | +€102 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €7,453 | €24,721 | +€17,268 | +232% |
| Income taxes | 67/77 | €3,861 | €7,252 | +€3,391 | +87.8% |
| Profit (loss) for the period | 9904 | €3,592 | €17,469 | +€13,876 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €3,592 | €17,469 | +€13,876 | +386% |
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 30 October 2026 via checked.be.