K-Consilium: 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-Consilium
Largest movements
- Receivables within one year +€244,992
up €244,992 (+444%), from €55,189 to €300,181
of which Other amounts receivable: +€233,663
- Tangible fixed assets -€118,981
down €118,981 (-91.4%), from €130,169 to €11,188
of which Land and buildings: -€121,681
- Cash -€12,915
down €12,915 (-97.8%), from €13,200 to €285
mainly Receivables within one year (-€244,992) and Debts after one year (-€40,148)
- Receivables after one year -€9,000
down €9,000 (-12.9%), from €70,000 to €61,000
- Short-term financial debts +€51,721
new in 2025: €51,721
- Reserves +€45,853
up €45,853 (+60.5%), from €75,727 to €121,580
of which Distributable reserves: +€45,853
- Profit (loss) carried forward +€40,753
up €40,753, from -€40,753 to €0
- Debts after one year -€40,148
down €40,148 (-33.2%), from €120,940 to €80,792
- Tax, wage and social debts +€17,053
up €17,053 (+109%), from €15,617 to €32,669
- Gross operating margin +€151,795
up €151,795, from -€15,881 to €135,914
- Taxes +€22,615
up €22,615, from -€2,559 to €20,057
- Depreciation -€9,716
down €9,716 (-73.6%), from €13,209 to €3,493
- Financial charges +€8,044
up €8,044 (+59.1%), from €13,615 to €21,660
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 | €268,557 | €372,671 | +€104,113 | +38.8% |
| Fixed assets | 21/28 | €130,169 | €11,188 | -€118,981 | -91.4% |
| Tangible fixed assets | 22/27 | €130,169 | €11,188 | -€118,981 | -91.4% |
| Land and buildings | 22 | €121,681 | €0 | -€121,681 | -100% |
| Plant, machinery and equipment | 23 | €6,425 | €3,003 | -€3,422 | -53.3% |
| Furniture and vehicles | 24 | €2,063 | €8,185 | +€6,122 | +297% |
| Current assets | 29/58 | €138,388 | €361,483 | +€223,095 | +161% |
| Amounts receivable after more than one year | 29 | €70,000 | €61,000 | -€9,000 | -12.9% |
| Other amounts receivable | 291 | €70,000 | €61,000 | -€9,000 | -12.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €55,189 | €300,181 | +€244,992 | +444% |
| Trade receivables | 40 | €10,225 | €21,553 | +€11,329 | +111% |
| Other amounts receivable | 41 | €44,964 | €278,627 | +€233,663 | +520% |
| Cash at bank and in hand | 54/58 | €13,200 | €285 | -€12,915 | -97.8% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €268,557 | €372,671 | +€104,113 | +38.8% |
| Equity | 10/15 | €55,435 | €142,040 | +€86,605 | +156% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €75,727 | €121,580 | +€45,853 | +60.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,727 | €121,580 | +€45,853 | +60.5% |
| Profit (loss) carried forward | 14 | -€40,753 | €0 | +€40,753 | |
| Amounts payable | 17/49 | €213,122 | €230,631 | +€17,508 | +8.2% |
| Amounts payable after more than one year | 17 | €120,940 | €80,792 | -€40,148 | -33.2% |
| Financial debts | 170/4 | €120,940 | €80,792 | -€40,148 | -33.2% |
| Amounts payable within one year | 42/48 | €91,523 | €149,758 | +€58,235 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €38,459 | €40,148 | +€1,689 | +4.4% |
| Financial debts | 43 | - | €51,721 | +€51,721 | |
| Credit institutions | 430/8 | - | €51,721 | +€51,721 | |
| Trade debts | 44 | €33,947 | €21,108 | -€12,840 | -37.8% |
| Suppliers | 440/4 | €33,947 | €21,108 | -€12,840 | -37.8% |
| Taxes, remuneration and social security | 45 | €15,617 | €32,669 | +€17,053 | +109% |
| Taxes | 450/3 | €15,617 | €32,669 | +€17,053 | +109% |
| Other amounts payable | 47/48 | €3,500 | €4,112 | +€612 | +17.5% |
| Accrued charges and deferred income | 492/3 | €659 | €81 | -€578 | -87.7% |
| Non-recurring operating income | 76A | - | €98,319 | +€98,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,209 | €3,493 | -€9,716 | -73.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,618 | €1,180 | -€438 | -27.1% |
| Non-recurring operating charges | 66A | €1,500 | €2,087 | +€587 | +39.2% |
| Gross operating margin | 9900 | -€15,881 | €135,914 | +€151,795 | |
| Operating profit (loss) | 9901 | -€32,208 | €129,154 | +€161,362 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €13,615 | €21,660 | +€8,044 | +59.1% |
| Recurring financial charges | 65 | €13,615 | €21,660 | +€8,044 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | -€45,823 | €107,495 | +€153,318 | |
| Income taxes | 67/77 | -€2,559 | €20,057 | +€22,615 | |
| Profit (loss) for the period | 9904 | -€43,264 | €87,438 | +€130,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,264 | €87,438 | +€130,702 |
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 19 October 2026 via checked.be.