K 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.
K Consult
Largest movements
- Tangible fixed assets +€54,008
up €54,008 (+7.8%), from €690,725 to €744,734
of which Land and buildings: +€54,928
- Cash +€17,475
up €17,475 (+92.9%), from €18,813 to €36,288
mainly Net result for the year (+€52,531) and Depreciation (+€32,548)
- Profit (loss) carried forward +€52,531
up €52,531 (+62.6%), from €83,875 to €136,406
- Other debts +€27,600
up €27,600 (+106%), from €26,040 to €53,640
- Debts after one year -€23,817
down €23,817 (-4.0%), from €594,892 to €571,074
- Trade debts +€13,241
up €13,241 (+3,703%), from €358 to €13,599
- Gross operating margin -€6,125
down €6,125 (-4.3%), from €142,064 to €135,939
- Other operating charges +€6,064
up €6,064 (+74.9%), from €8,096 to €14,159
- Depreciation +€4,359
up €4,359 (+15.5%), from €28,189 to €32,548
- Taxes -€3,731
down €3,731 (-20.7%), from €18,057 to €14,326
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 | €757,012 | €835,183 | +€78,171 | +10.3% |
| Fixed assets | 21/28 | €690,725 | €744,734 | +€54,008 | +7.8% |
| Tangible fixed assets | 22/27 | €690,725 | €744,734 | +€54,008 | +7.8% |
| Land and buildings | 22 | €688,356 | €743,284 | +€54,928 | +8.0% |
| Furniture and vehicles | 24 | €2,369 | €1,450 | -€920 | -38.8% |
| Current assets | 29/58 | €66,287 | €90,450 | +€24,163 | +36.5% |
| Amounts receivable within one year | 40/41 | €45,658 | €51,131 | +€5,473 | +12.0% |
| Trade receivables | 40 | €45,658 | €51,131 | +€5,473 | +12.0% |
| Cash at bank and in hand | 54/58 | €18,813 | €36,288 | +€17,475 | +92.9% |
| Deferred charges and accrued income | 490/1 | €1,816 | €3,031 | +€1,215 | +66.9% |
| Total equity and liabilities | 10/49 | €757,012 | €835,183 | +€78,171 | +10.3% |
| Equity | 10/15 | €86,375 | €138,906 | +€52,531 | +60.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,875 | €136,406 | +€52,531 | +62.6% |
| Amounts payable | 17/49 | €670,637 | €696,277 | +€25,640 | +3.8% |
| Amounts payable after more than one year | 17 | €594,892 | €571,074 | -€23,817 | -4.0% |
| Financial debts | 170/4 | €594,892 | €571,074 | -€23,817 | -4.0% |
| Amounts payable within one year | 42/48 | €75,746 | €125,203 | +€49,458 | +65.3% |
| Current portion of amounts payable after more than one year | 42 | €22,965 | €23,817 | +€852 | +3.7% |
| Trade debts | 44 | €358 | €13,599 | +€13,241 | +3,703% |
| Suppliers | 440/4 | €358 | €13,599 | +€13,241 | +3,703% |
| Taxes, remuneration and social security | 45 | €26,383 | €34,147 | +€7,764 | +29.4% |
| Taxes | 450/3 | €26,383 | €34,147 | +€7,764 | +29.4% |
| Other amounts payable | 47/48 | €26,040 | €53,640 | +€27,600 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,189 | €32,548 | +€4,359 | +15.5% |
| Other operating charges | 640/8 | €8,096 | €14,159 | +€6,064 | +74.9% |
| Gross operating margin | 9900 | €142,064 | €135,939 | -€6,125 | -4.3% |
| Operating profit (loss) | 9901 | €105,780 | €89,232 | -€16,548 | -15.6% |
| Financial income | 75/76B | €298 | €203 | -€96 | -32.1% |
| Recurring financial income | 75 | €298 | €203 | -€96 | -32.1% |
| Financial charges | 65/66B | €23,474 | €22,577 | -€897 | -3.8% |
| Recurring financial charges | 65 | €23,474 | €22,577 | -€897 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €82,604 | €66,857 | -€15,747 | -19.1% |
| Income taxes | 67/77 | €18,057 | €14,326 | -€3,731 | -20.7% |
| Profit (loss) for the period | 9904 | €64,547 | €52,531 | -€12,016 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,547 | €52,531 | -€12,016 | -18.6% |
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 17 October 2026 via checked.be.