K & E 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 & E Consult
Largest movements
- Cash +€586,253
up €586,253 (+659%), from €88,949 to €675,202
mainly Current investments (+€350,000) and Net result for the year (+€315,594)
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Tangible fixed assets +€45,158
new in 2025: €45,158
- Other debts +€246,000
new in 2025: €246,000
- Tax, wage and social debts +€16,684
up €16,684 (+33.2%), from €50,310 to €66,994
- Reserves +€15,594
up €15,594 (+3.7%), from €427,066 to €442,660
- Gross operating margin +€117,890
up €117,890 (+38.6%), from €305,661 to €423,551
- Taxes +€28,114
up €28,114 (+36.7%), from €76,551 to €104,665
- Financial income +€5,514
up €5,514 (+6,127,189%), from €0 to €5,515
- Depreciation +€4,989
new in 2025: €4,989
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 | €481,219 | €763,158 | +€281,939 | +58.6% |
| Fixed assets | 21/28 | - | €45,158 | +€45,158 | |
| Tangible fixed assets | 22/27 | - | €45,158 | +€45,158 | |
| Furniture and vehicles | 24 | - | €45,158 | +€45,158 | |
| Current assets | 29/58 | €481,219 | €718,000 | +€236,782 | +49.2% |
| Amounts receivable within one year | 40/41 | €42,270 | €40,901 | -€1,369 | -3.2% |
| Trade receivables | 40 | €8,470 | €7,260 | -€1,210 | -14.3% |
| Other amounts receivable | 41 | €33,800 | €33,641 | -€159 | -0.5% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €88,949 | €675,202 | +€586,253 | +659% |
| Deferred charges and accrued income | 490/1 | - | €1,898 | +€1,898 | |
| Total equity and liabilities | 10/49 | €481,219 | €763,158 | +€281,939 | +58.6% |
| Equity | 10/15 | €429,066 | €444,660 | +€15,594 | +3.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €427,066 | €442,660 | +€15,594 | +3.7% |
| Distributable reserves | 133 | €427,066 | €442,660 | +€15,594 | +3.7% |
| Amounts payable | 17/49 | €52,153 | €318,498 | +€266,345 | +511% |
| Amounts payable within one year | 42/48 | €52,153 | €318,498 | +€266,345 | +511% |
| Trade debts | 44 | €1,842 | €5,504 | +€3,662 | +199% |
| Suppliers | 440/4 | €1,842 | €5,504 | +€3,662 | +199% |
| Taxes, remuneration and social security | 45 | €50,310 | €66,994 | +€16,684 | +33.2% |
| Taxes | 450/3 | €50,310 | €66,994 | +€16,684 | +33.2% |
| Other amounts payable | 47/48 | - | €246,000 | +€246,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,989 | +€4,989 | |
| Other operating charges | 640/8 | €387 | €1,200 | +€813 | +210% |
| Gross operating margin | 9900 | €305,661 | €423,551 | +€117,890 | +38.6% |
| Operating profit (loss) | 9901 | €305,274 | €417,362 | +€112,088 | +36.7% |
| Financial income | 75/76B | €0 | €5,515 | +€5,514 | +6,127,189% |
| Recurring financial income | 75 | €0 | €5,515 | +€5,514 | +6,127,189% |
| Financial charges | 65/66B | €167 | €2,618 | +€2,450 | +1,465% |
| Recurring financial charges | 65 | €167 | €2,618 | +€2,450 | +1,465% |
| Profit (loss) for the period before taxes | 9903 | €305,107 | €420,259 | +€115,152 | +37.7% |
| Income taxes | 67/77 | €76,551 | €104,665 | +€28,114 | +36.7% |
| Profit (loss) for the period | 9904 | €228,556 | €315,594 | +€87,038 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €228,556 | €315,594 | +€87,038 | +38.1% |
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 14 October 2026 via checked.be.