K&A 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.
K&A Consulting
Largest movements
- Tangible fixed assets -€360
down €360 (-29.9%), from €1,203 to €843
- Profit (loss) carried forward -€360
down €360 (-5.5%), from -€6,596 to -€6,956
- Gross operating margin -€27,228
no longer reported in 2025 (was €27,228)
- Financial charges -€559
no longer reported in 2025 (was €559)
- Other operating charges -€482
no longer reported in 2025 (was €482)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,596 | €23,236 | -€360 | -1.5% |
| Fixed assets | 21/28 | €1,203 | €843 | -€360 | -29.9% |
| Tangible fixed assets | 22/27 | €1,203 | €843 | -€360 | -29.9% |
| Plant, machinery and equipment | 23 | €1,203 | €843 | -€360 | -29.9% |
| Current assets | 29/58 | €22,394 | €22,394 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,394 | €22,394 | = | 0.0% |
| Other amounts receivable | 41 | €22,394 | €22,394 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,596 | €23,236 | -€360 | -1.5% |
| Equity | 10/15 | €13,404 | €13,044 | -€360 | -2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,596 | -€6,956 | -€360 | -5.5% |
| Amounts payable | 17/49 | €10,192 | €10,192 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,192 | €10,192 | = | 0.0% |
| Trade debts | 44 | €10,192 | €10,192 | = | 0.0% |
| Suppliers | 440/4 | €10,192 | €10,192 | = | 0.0% |
| Non-recurring operating income | 76A | €31,545 | - | -€31,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Other operating charges | 640/8 | €482 | - | -€482 | |
| Gross operating margin | 9900 | €27,228 | - | -€27,228 | |
| Operating profit (loss) | 9901 | €26,385 | -€360 | -€26,745 | |
| Financial charges | 65/66B | €559 | - | -€559 | |
| Recurring financial charges | 65 | €559 | - | -€559 | |
| Profit (loss) for the period before taxes | 9903 | €25,827 | -€360 | -€26,186 | |
| Profit (loss) for the period | 9904 | €25,827 | -€360 | -€26,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,827 | -€360 | -€26,186 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.