K.F.C. Consultancy: 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.F.C. Consultancy
Largest movements
- Cash -€73,635
down €73,635 (-57.5%), from €128,129 to €54,494
mainly Net result for the year (-€52,332) and Receivables within one year (-€21,833)
- Receivables within one year +€21,833
up €21,833 (+43.4%), from €50,298 to €72,131
of which Other amounts receivable: +€20,200
- Tangible fixed assets -€12,224
down €12,224 (-60.4%), from €20,246 to €8,023
- Profit (loss) carried forward -€52,332
down €52,332 (-15.1%), from €346,231 to €293,900
- Tax, wage and social debts -€10,022
no longer reported in 2025 (was €10,022)
- Gross operating margin -€129,612
down €129,612, from €106,917 to -€22,695
- Taxes +€18,319
up €18,319 (+180%), from €10,164 to €28,484
- Financial income +€3,170
up €3,170 (+37.8%), from €8,393 to €11,563
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 | €398,673 | €334,647 | -€64,026 | -16.1% |
| Fixed assets | 21/28 | €20,246 | €8,023 | -€12,224 | -60.4% |
| Tangible fixed assets | 22/27 | €20,246 | €8,023 | -€12,224 | -60.4% |
| Furniture and vehicles | 24 | €20,246 | €8,023 | -€12,224 | -60.4% |
| Current assets | 29/58 | €378,427 | €326,625 | -€51,802 | -13.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,298 | €72,131 | +€21,833 | +43.4% |
| Trade receivables | 40 | - | €1,634 | +€1,634 | |
| Other amounts receivable | 41 | €50,298 | €70,497 | +€20,200 | +40.2% |
| Cash at bank and in hand | 54/58 | €128,129 | €54,494 | -€73,635 | -57.5% |
| Total equity and liabilities | 10/49 | €398,673 | €334,647 | -€64,026 | -16.1% |
| Equity | 10/15 | €386,913 | €334,581 | -€52,332 | -13.5% |
| Contributions | 10/11 | €620 | €620 | = | 0.0% |
| Reserves | 13 | €40,062 | €40,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62 | €62 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62 | €62 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,231 | €293,900 | -€52,332 | -15.1% |
| Amounts payable | 17/49 | €11,760 | €66 | -€11,694 | -99.4% |
| Amounts payable within one year | 42/48 | €11,760 | €66 | -€11,694 | -99.4% |
| Trade debts | 44 | €1,737 | €66 | -€1,672 | -96.2% |
| Suppliers | 440/4 | €1,737 | €66 | -€1,672 | -96.2% |
| Taxes, remuneration and social security | 45 | €10,022 | - | -€10,022 | |
| Taxes | 450/3 | €10,022 | - | -€10,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,664 | €12,224 | -€441 | -3.5% |
| Other operating charges | 640/8 | €269 | €254 | -€14 | -5.4% |
| Gross operating margin | 9900 | €106,917 | -€22,695 | -€129,612 | |
| Operating profit (loss) | 9901 | €93,984 | -€35,172 | -€129,157 | |
| Financial income | 75/76B | €8,393 | €11,563 | +€3,170 | +37.8% |
| Recurring financial income | 75 | €8,393 | €11,563 | +€3,170 | +37.8% |
| Financial charges | 65/66B | €191 | €238 | +€47 | +24.6% |
| Recurring financial charges | 65 | €191 | €238 | +€47 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €102,186 | -€23,848 | -€126,034 | |
| Income taxes | 67/77 | €10,164 | €28,484 | +€18,319 | +180% |
| Profit (loss) for the period | 9904 | €92,021 | -€52,332 | -€144,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,021 | -€52,332 | -€144,353 |
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 30 October 2026 via checked.be.