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 -€6,460
down €6,460 (-5.3%), from €121,027 to €114,567
mainly Contributions, distributions and other (-€18,000) and Receivables within one year (-€5,728)
- Receivables within one year +€5,728
up €5,728 (+271.6%), from €2,109 to €7,837
of which Trade receivables: +€4,991
- Profit (loss) carried forward -€2,836
down €2,836 (-3.5%), from €81,189 to €78,353
- Other debts +€2,178
up €2,178 (+11.0%), from €19,831 to €22,009
- Gross operating margin -€13,890
down €13,890 (-39.5%), from €35,136 to €21,246
- Taxes -€2,618
down €2,618 (-33.7%), from €7,779 to €5,161
- Depreciation -€788
down €788 (-58.3%), from €1,350 to €563
- Other operating charges +€679
up €679 (+456.5%), from €149 to €828
- Financial income +€398
up €398 (+164.0%), from €243 to €641
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 | €128,532 | €127,515 | -€1,018 | -0.8% |
| Fixed assets | 21/28 | €3,669 | €3,538 | -€132 | -3.6% |
| Tangible fixed assets | 22/27 | €1,769 | €1,638 | -€132 | -7.4% |
| Furniture and vehicles | 24 | €1,769 | €1,638 | -€132 | -7.4% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €124,863 | €123,977 | -€886 | -0.7% |
| Amounts receivable within one year | 40/41 | €2,109 | €7,837 | +€5,728 | +271.6% |
| Trade receivables | 40 | €1,815 | €6,806 | +€4,991 | +275.0% |
| Other amounts receivable | 41 | €294 | €1,031 | +€737 | +250.8% |
| Cash at bank and in hand | 54/58 | €121,027 | €114,567 | -€6,460 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,727 | €1,573 | -€154 | -8.9% |
| Total equity and liabilities | 10/49 | €128,532 | €127,515 | -€1,018 | -0.8% |
| Equity | 10/15 | €99,789 | €96,953 | -€2,836 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,189 | €78,353 | -€2,836 | -3.5% |
| Amounts payable | 17/49 | €28,744 | €30,562 | +€1,818 | +6.3% |
| Amounts payable within one year | 42/48 | €28,732 | €30,516 | +€1,784 | +6.2% |
| Trade debts | 44 | €1,620 | €1,228 | -€392 | -24.2% |
| Suppliers | 440/4 | €1,620 | €1,228 | -€392 | -24.2% |
| Taxes, remuneration and social security | 45 | €7,280 | €7,279 | -€2 | 0.0% |
| Taxes | 450/3 | €7,280 | €7,279 | -€2 | 0.0% |
| Other amounts payable | 47/48 | €19,831 | €22,009 | +€2,178 | +11.0% |
| Accrued charges and deferred income | 492/3 | €12 | €46 | +€34 | +291.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €563 | -€788 | -58.3% |
| Other operating charges | 640/8 | €149 | €828 | +€679 | +456.5% |
| Gross operating margin | 9900 | €35,136 | €21,246 | -€13,890 | -39.5% |
| Operating profit (loss) | 9901 | €33,637 | €19,856 | -€13,782 | -41.0% |
| Financial income | 75/76B | €243 | €641 | +€398 | +164.0% |
| Recurring financial income | 75 | €243 | €641 | +€398 | +164.0% |
| Financial charges | 65/66B | €117 | €171 | +€54 | +46.1% |
| Recurring financial charges | 65 | €117 | €171 | +€54 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €33,763 | €20,325 | -€13,438 | -39.8% |
| Income taxes | 67/77 | €7,779 | €5,161 | -€2,618 | -33.7% |
| Profit (loss) for the period | 9904 | €25,984 | €15,164 | -€10,820 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,984 | €15,164 | -€10,820 | -41.6% |
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 11 October 2026 via checked.be.