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
- Receivables after one year +€95,000
new in 2024: €95,000
- Receivables within one year -€26,272
down €26,272 (-87.8%), from €29,916 to €3,644
of which Trade receivables: -€14,749
- Cash +€16,441
up €16,441 (+446%), from €3,685 to €20,127
mainly Net result for the year (+€46,611) and Receivables within one year (+€26,272)
- Profit (loss) carried forward +€46,611
up €46,611 (+208%), from €22,359 to €68,970
- Trade debts +€19,168
new in 2024: €19,168
- Other debts +€17,460
new in 2024: €17,460
- Tax, wage and social debts +€1,931
up €1,931 (+19.6%), from €9,845 to €11,775
- Gross operating margin +€16,569
up €16,569 (+58.4%), from €28,360 to €44,929
- Taxes -€5,900
down €5,900 (-100%), from €5,900 to €0
- Financial income +€2,565
new in 2024: €2,565
- Other operating charges +€782
up €782 (+774%), from €101 to €883
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,204 | €119,373 | +€85,169 | +249% |
| Current assets | 29/58 | €34,204 | €119,373 | +€85,169 | +249% |
| Amounts receivable after more than one year | 29 | - | €95,000 | +€95,000 | |
| Other amounts receivable | 291 | - | €95,000 | +€95,000 | |
| Amounts receivable within one year | 40/41 | €29,916 | €3,644 | -€26,272 | -87.8% |
| Trade receivables | 40 | €15,778 | €1,028 | -€14,749 | -93.5% |
| Other amounts receivable | 41 | €14,139 | €2,616 | -€11,523 | -81.5% |
| Cash at bank and in hand | 54/58 | €3,685 | €20,127 | +€16,441 | +446% |
| Deferred charges and accrued income | 490/1 | €602 | €602 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,204 | €119,373 | +€85,169 | +249% |
| Equity | 10/15 | €24,359 | €70,970 | +€46,611 | +191% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,359 | €68,970 | +€46,611 | +208% |
| Amounts payable | 17/49 | €9,845 | €48,403 | +€38,558 | +392% |
| Amounts payable within one year | 42/48 | €9,845 | €48,403 | +€38,558 | +392% |
| Trade debts | 44 | - | €19,168 | +€19,168 | |
| Suppliers | 440/4 | - | €19,168 | +€19,168 | |
| Taxes, remuneration and social security | 45 | €9,845 | €11,775 | +€1,931 | +19.6% |
| Taxes | 450/3 | €9,845 | €11,775 | +€1,931 | +19.6% |
| Other amounts payable | 47/48 | - | €17,460 | +€17,460 | |
| Other operating charges | 640/8 | €101 | €883 | +€782 | +774% |
| Gross operating margin | 9900 | €28,360 | €44,929 | +€16,569 | +58.4% |
| Operating profit (loss) | 9901 | €28,259 | €44,046 | +€15,787 | +55.9% |
| Financial income | 75/76B | - | €2,565 | +€2,565 | |
| Recurring financial income | 75 | - | €2,565 | +€2,565 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €28,259 | €46,611 | +€18,351 | +64.9% |
| Income taxes | 67/77 | €5,900 | €0 | -€5,900 | -100% |
| Profit (loss) for the period | 9904 | €22,359 | €46,611 | +€24,251 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €22,359 | €46,611 | +€24,251 | +108% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.