1K 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.
1K Consulting
Largest movements
- Tangible fixed assets +€56,235
up €56,235 (+327%), from €17,216 to €73,451
of which Furniture and vehicles: +€60,346
- Cash +€18,394
up €18,394 (+72.7%), from €25,300 to €43,694
mainly Net result for the year (+€32,114) and Debts after one year (+€30,707)
- Receivables within one year -€2,820
down €2,820 (-13.7%), from €20,544 to €17,724
- Reserves +€32,114
up €32,114 (+1,524%), from €2,107 to €34,221
- Debts after one year +€30,707
up €30,707 (+239%), from €12,866 to €43,573
- Current portion of long-term debt +€14,815
up €14,815 (+390%), from €3,800 to €18,615
- Tax, wage and social debts -€3,692
down €3,692 (-18.8%), from €19,648 to €15,956
of which Taxes: -€3,613
- Gross operating margin +€15,974
up €15,974 (+34.9%), from €45,760 to €61,734
- Depreciation +€14,484
up €14,484 (+349%), from €4,156 to €18,640
- Other operating charges -€935
down €935 (-60.5%), from €1,547 to €611
- Financial income +€775
new in 2025: €775
of which Financial income: +€775
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 | €88,060 | €160,519 | +€72,458 | +82.3% |
| Fixed assets | 21/28 | €17,216 | €73,451 | +€56,235 | +327% |
| Tangible fixed assets | 22/27 | €17,216 | €73,451 | +€56,235 | +327% |
| Furniture and vehicles | 24 | €715 | €61,061 | +€60,346 | +8,438% |
| Other tangible fixed assets | 26 | €16,501 | €12,390 | -€4,111 | -24.9% |
| Current assets | 29/58 | €70,844 | €87,068 | +€16,224 | +22.9% |
| Amounts receivable within one year | 40/41 | €20,544 | €17,724 | -€2,820 | -13.7% |
| Trade receivables | 40 | €20,544 | €17,724 | -€2,820 | -13.7% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,300 | €43,694 | +€18,394 | +72.7% |
| Deferred charges and accrued income | 490/1 | - | €650 | +€650 | |
| Total equity and liabilities | 10/49 | €88,060 | €160,519 | +€72,458 | +82.3% |
| Equity | 10/15 | €20,707 | €52,821 | +€32,114 | +155% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,107 | €34,221 | +€32,114 | +1,524% |
| Distributable reserves | 133 | €2,107 | €34,221 | +€32,114 | +1,524% |
| Amounts payable | 17/49 | €67,353 | €107,697 | +€40,344 | +59.9% |
| Amounts payable after more than one year | 17 | €12,866 | €43,573 | +€30,707 | +239% |
| Financial debts | 170/4 | €12,866 | €43,573 | +€30,707 | +239% |
| Amounts payable within one year | 42/48 | €54,487 | €64,124 | +€9,638 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | €18,615 | +€14,815 | +390% |
| Trade debts | 44 | €3,840 | €2,354 | -€1,486 | -38.7% |
| Suppliers | 440/4 | €3,840 | €2,354 | -€1,486 | -38.7% |
| Taxes, remuneration and social security | 45 | €19,648 | €15,956 | -€3,692 | -18.8% |
| Taxes | 450/3 | €16,789 | €13,176 | -€3,613 | -21.5% |
| Remuneration and social security | 454/9 | €2,858 | €2,780 | -€79 | -2.7% |
| Other amounts payable | 47/48 | €27,200 | €27,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €18,640 | +€14,484 | +349% |
| Other operating charges | 640/8 | €1,547 | €611 | -€935 | -60.5% |
| Gross operating margin | 9900 | €45,760 | €61,734 | +€15,974 | +34.9% |
| Operating profit (loss) | 9901 | €40,057 | €42,482 | +€2,425 | +6.1% |
| Financial income | 75/76B | - | €775 | +€775 | |
| Recurring financial income | 75 | - | €775 | +€775 | |
| Non-recurring financial income | 76B | - | €775 | +€775 | |
| Financial charges | 65/66B | €2,433 | €2,623 | +€190 | +7.8% |
| Recurring financial charges | 65 | €2,433 | €2,623 | +€190 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €37,624 | €40,634 | +€3,011 | +8.0% |
| Income taxes | 67/77 | €8,637 | €8,520 | -€117 | -1.4% |
| Profit (loss) for the period | 9904 | €28,987 | €32,114 | +€3,127 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,987 | €32,114 | +€3,127 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.