K-Consultancy: what changed
Two fiscal 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-Consultancy
Largest movements
- Deferred charges and accrued income +€14,867
up €14,867 (+1599.1%), from €930 to €15,797
- Receivables within one year +€12,015
up €12,015 (+67.1%), from €17,920 to €29,935
of which Other amounts receivable: +€17,487
- Cash -€11,028
down €11,028 (-54.6%), from €20,211 to €9,182
mainly Deferred charges and accrued income (-€14,867) and Receivables within one year (-€12,015)
- Tangible fixed assets +€6,775
up €6,775 (+49.9%), from €13,569 to €20,344
of which Other tangible fixed assets: +€7,657
- Reserves +€18,245
up €18,245 (+39.1%), from €46,674 to €64,920
- Other debts +€8,888
up €8,888 (+102.5%), from €8,674 to €17,562
- Tax, wage and social debts -€5,295
down €5,295 (-23.1%), from €22,915 to €17,620
- Taxes +€2,094
up €2,094 (+32.7%), from €6,400 to €8,494
- Depreciation +€1,617
up €1,617 (+154.8%), from €1,044 to €2,661
- Gross operating margin +€1,610
up €1,610 (+5.6%), from €28,897 to €30,507
- Other operating charges +€688
up €688 (+113.4%), from €607 to €1,295
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.
Cash bridge derived
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 | €82,629 | €105,259 | +€22,629 | +27.4% |
| Fixed assets | 21/28 | €13,569 | €20,344 | +€6,775 | +49.9% |
| Tangible fixed assets | 22/27 | €13,569 | €20,344 | +€6,775 | +49.9% |
| Furniture and vehicles | 24 | €3,196 | €2,314 | -€882 | -27.6% |
| Other tangible fixed assets | 26 | €10,373 | €18,030 | +€7,657 | +73.8% |
| Current assets | 29/58 | €69,060 | €84,915 | +€15,855 | +23.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,920 | €29,935 | +€12,015 | +67.1% |
| Trade receivables | 40 | €17,920 | €12,449 | -€5,472 | -30.5% |
| Other amounts receivable | 41 | - | €17,487 | +€17,487 | |
| Cash at bank and in hand | 54/58 | €20,211 | €9,182 | -€11,028 | -54.6% |
| Deferred charges and accrued income | 490/1 | €930 | €15,797 | +€14,867 | +1599.1% |
| Total equity and liabilities | 10/49 | €82,629 | €105,259 | +€22,629 | +27.4% |
| Equity | 10/15 | €49,674 | €67,920 | +€18,245 | +36.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,674 | €64,920 | +€18,245 | +39.1% |
| Distributable reserves | 133 | €46,674 | €64,920 | +€18,245 | +39.1% |
| Amounts payable | 17/49 | €32,955 | €37,339 | +€4,384 | +13.3% |
| Amounts payable within one year | 42/48 | €32,955 | €37,339 | +€4,384 | +13.3% |
| Trade debts | 44 | €1,366 | €2,157 | +€791 | +57.9% |
| Suppliers | 440/4 | €1,366 | €2,157 | +€791 | +57.9% |
| Taxes, remuneration and social security | 45 | €22,915 | €17,620 | -€5,295 | -23.1% |
| Taxes | 450/3 | €22,915 | €17,620 | -€5,295 | -23.1% |
| Other amounts payable | 47/48 | €8,674 | €17,562 | +€8,888 | +102.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €2,661 | +€1,617 | +154.8% |
| Other operating charges | 640/8 | €607 | €1,295 | +€688 | +113.4% |
| Gross operating margin | 9900 | €28,897 | €30,507 | +€1,610 | +5.6% |
| Operating profit (loss) | 9901 | €27,245 | €26,551 | -€694 | -2.5% |
| Financial income | 75/76B | €541 | €455 | -€86 | -15.9% |
| Recurring financial income | 75 | €541 | €455 | -€86 | -15.9% |
| Financial charges | 65/66B | €226 | €267 | +€41 | +17.9% |
| Recurring financial charges | 65 | €226 | €267 | +€41 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €27,560 | €26,740 | -€821 | -3.0% |
| Income taxes | 67/77 | €6,400 | €8,494 | +€2,094 | +32.7% |
| Profit (loss) for the period | 9904 | €21,160 | €18,245 | -€2,915 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,160 | €18,245 | -€2,915 | -13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.