K - 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 - Consulting
Largest movements
- Cash +€21,410
up €21,410 (+42.0%), from €50,973 to €72,383
mainly Net result for the year (+€21,230) and Depreciation (+€17,621)
- Receivables within one year +€19,432
up €19,432 (+75.5%), from €25,737 to €45,168
of which Other amounts receivable: +€13,744
- Tangible fixed assets -€12,994
down €12,994 (-18.7%), from €69,429 to €56,436
of which Land and buildings: -€11,238
- Deferred charges and accrued income -€5,438
down €5,438 (-22.3%), from €24,374 to €18,936
- Profit (loss) carried forward +€21,230
up €21,230 (+35.7%), from -€59,499 to -€38,269
- Tax, wage and social debts +€3,447
up €3,447 (+27.5%), from €12,513 to €15,960
- Other debts -€2,603
down €2,603 (-100%), from €2,603 to €0
- Depreciation -€18,874
down €18,874 (-51.7%), from €36,494 to €17,621
- Taxes -€3,501
down €3,501 (-90.7%), from €3,860 to €358
- Financial charges +€1,740
up €1,740 (+66.7%), from €2,610 to €4,351
- Gross operating margin +€808
up €808 (+1.8%), from €44,961 to €45,769
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 | €170,513 | €192,923 | +€22,409 | +13.1% |
| Fixed assets | 21/28 | €69,429 | €56,436 | -€12,994 | -18.7% |
| Tangible fixed assets | 22/27 | €69,429 | €56,436 | -€12,994 | -18.7% |
| Land and buildings | 22 | €50,516 | €39,277 | -€11,238 | -22.2% |
| Plant, machinery and equipment | 23 | €15,505 | €14,895 | -€610 | -3.9% |
| Furniture and vehicles | 24 | €3,408 | €2,263 | -€1,145 | -33.6% |
| Current assets | 29/58 | €101,084 | €136,487 | +€35,403 | +35.0% |
| Amounts receivable within one year | 40/41 | €25,737 | €45,168 | +€19,432 | +75.5% |
| Trade receivables | 40 | €25,737 | €31,424 | +€5,687 | +22.1% |
| Other amounts receivable | 41 | €0 | €13,744 | +€13,744 | |
| Cash at bank and in hand | 54/58 | €50,973 | €72,383 | +€21,410 | +42.0% |
| Deferred charges and accrued income | 490/1 | €24,374 | €18,936 | -€5,438 | -22.3% |
| Total equity and liabilities | 10/49 | €170,513 | €192,923 | +€22,409 | +13.1% |
| Equity | 10/15 | €146,796 | €168,026 | +€21,230 | +14.5% |
| Contributions | 10/11 | €202,144 | €202,144 | = | 0.0% |
| Reserves | 13 | €4,151 | €4,151 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,677 | €3,677 | = | 0.0% |
| Distributable reserves | 133 | €474 | €474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,499 | -€38,269 | +€21,230 | +35.7% |
| Amounts payable | 17/49 | €23,718 | €24,897 | +€1,179 | +5.0% |
| Amounts payable within one year | 42/48 | €23,718 | €24,897 | +€1,179 | +5.0% |
| Financial debts | 43 | - | €1,236 | +€1,236 | |
| Credit institutions | 430/8 | - | €1,236 | +€1,236 | |
| Trade debts | 44 | €8,602 | €7,701 | -€901 | -10.5% |
| Suppliers | 440/4 | €8,602 | €7,701 | -€901 | -10.5% |
| Taxes, remuneration and social security | 45 | €12,513 | €15,960 | +€3,447 | +27.5% |
| Taxes | 450/3 | €12,513 | €15,960 | +€3,447 | +27.5% |
| Other amounts payable | 47/48 | €2,603 | €0 | -€2,603 | -100% |
| Non-recurring operating income | 76A | €6,249 | €0 | -€6,249 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,494 | €17,621 | -€18,874 | -51.7% |
| Other operating charges | 640/8 | €2,450 | €2,648 | +€198 | +8.1% |
| Gross operating margin | 9900 | €44,961 | €45,769 | +€808 | +1.8% |
| Operating profit (loss) | 9901 | €6,017 | €25,501 | +€19,484 | +324% |
| Financial income | 75/76B | €51 | €438 | +€388 | +765% |
| Recurring financial income | 75 | €51 | €438 | +€388 | +765% |
| Financial charges | 65/66B | €2,610 | €4,351 | +€1,740 | +66.7% |
| Recurring financial charges | 65 | €2,610 | €4,351 | +€1,740 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €3,457 | €21,589 | +€18,132 | +524% |
| Income taxes | 67/77 | €3,860 | €358 | -€3,501 | -90.7% |
| Profit (loss) for the period | 9904 | -€403 | €21,230 | +€21,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€403 | €21,230 | +€21,633 |
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 19 October 2026 via checked.be.