K&B 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&B CONSULTING
Largest movements
- Receivables within one year -€22,438
down €22,438 (-62.1%), from €36,132 to €13,694
of which Trade receivables: -€35,090
- Tangible fixed assets -€13,038
down €13,038 (-1.8%), from €707,962 to €694,924
of which Land and buildings: -€15,007
- Debts after one year -€27,567
down €27,567 (-4.9%), from €560,233 to €532,666
- Tax, wage and social debts -€17,336
down €17,336 (-44.7%), from €38,809 to €21,473
of which Taxes: -€20,836
- Gross operating margin -€84,924
down €84,924 (-65.1%), from €130,535 to €45,611
- Taxes -€24,655
down €24,655 (-99.0%), from €24,905 to €250
- Depreciation +€14,377
up €14,377 (+206%), from €6,977 to €21,354
- Financial charges +€11,429
up €11,429 (+156%), from €7,328 to €18,757
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 | €766,130 | €723,936 | -€42,194 | -5.5% |
| Fixed assets | 21/28 | €707,962 | €694,924 | -€13,038 | -1.8% |
| Tangible fixed assets | 22/27 | €707,962 | €694,924 | -€13,038 | -1.8% |
| Land and buildings | 22 | €702,824 | €687,816 | -€15,007 | -2.1% |
| Furniture and vehicles | 24 | €5,138 | €7,107 | +€1,969 | +38.3% |
| Current assets | 29/58 | €58,169 | €29,012 | -€29,156 | -50.1% |
| Amounts receivable within one year | 40/41 | €36,132 | €13,694 | -€22,438 | -62.1% |
| Trade receivables | 40 | €35,090 | - | -€35,090 | |
| Other amounts receivable | 41 | €1,042 | €13,694 | +€12,652 | +1,215% |
| Cash at bank and in hand | 54/58 | €22,037 | €15,319 | -€6,718 | -30.5% |
| Total equity and liabilities | 10/49 | €766,130 | €723,936 | -€42,194 | -5.5% |
| Equity | 10/15 | €141,692 | €145,242 | +€3,550 | +2.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,692 | €139,242 | +€3,550 | +2.6% |
| Amounts payable | 17/49 | €624,438 | €578,694 | -€45,744 | -7.3% |
| Amounts payable after more than one year | 17 | €560,233 | €532,666 | -€27,567 | -4.9% |
| Financial debts | 170/4 | €560,233 | €532,666 | -€27,567 | -4.9% |
| Amounts payable within one year | 42/48 | €64,205 | €46,028 | -€18,177 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €17,894 | €18,550 | +€657 | +3.7% |
| Trade debts | 44 | €6,206 | €237 | -€5,968 | -96.2% |
| Suppliers | 440/4 | €6,206 | €237 | -€5,968 | -96.2% |
| Taxes, remuneration and social security | 45 | €38,809 | €21,473 | -€17,336 | -44.7% |
| Taxes | 450/3 | €33,809 | €12,973 | -€20,836 | -61.6% |
| Remuneration and social security | 454/9 | €5,000 | €8,500 | +€3,500 | +70.0% |
| Other amounts payable | 47/48 | €1,297 | €5,767 | +€4,471 | +345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,977 | €21,354 | +€14,377 | +206% |
| Other operating charges | 640/8 | €2,374 | €1,700 | -€674 | -28.4% |
| Gross operating margin | 9900 | €130,535 | €45,611 | -€84,924 | -65.1% |
| Operating profit (loss) | 9901 | €121,184 | €22,557 | -€98,627 | -81.4% |
| Financial charges | 65/66B | €7,328 | €18,757 | +€11,429 | +156% |
| Recurring financial charges | 65 | €7,328 | €18,757 | +€11,429 | +156% |
| Profit (loss) for the period before taxes | 9903 | €113,856 | €3,800 | -€110,056 | -96.7% |
| Income taxes | 67/77 | €24,905 | €250 | -€24,655 | -99.0% |
| Profit (loss) for the period | 9904 | €88,951 | €3,550 | -€85,401 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,951 | €3,550 | -€85,401 | -96.0% |
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 14 October 2026 via checked.be.