K.HoganIAConsult: 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.HoganIAConsult
Largest movements
- Cash -€15,368
down €15,368 (-46.7%), from €32,901 to €17,533
mainly Net result for the year (-€7,387) and Tax, wage and social debts (-€6,552)
- Profit (loss) carried forward -€7,387
down €7,387 (-16.6%), from €44,547 to €37,160
- Tax, wage and social debts -€6,552
down €6,552 (-72.8%), from €9,000 to €2,448
of which Remuneration and social security: -€6,600
- Trade debts -€1,764
down €1,764 (-81.0%), from €2,177 to €413
- Gross operating margin -€9,286
down €9,286, from €7,125 to -€2,160
- Financial charges +€4,710
up €4,710 (+1,606%), from €293 to €5,003
- Taxes -€1,863
down €1,863 (-100%), from €1,863 to €0
- Financial income -€953
down €953 (-84.4%), from €1,129 to €176
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 | €57,724 | €42,443 | -€15,281 | -26.5% |
| Current assets | 29/58 | €57,724 | €42,443 | -€15,281 | -26.5% |
| Amounts receivable within one year | 40/41 | €24,733 | €24,910 | +€177 | +0.7% |
| Trade receivables | 40 | €13,962 | €10,210 | -€3,751 | -26.9% |
| Other amounts receivable | 41 | €10,771 | €14,700 | +€3,929 | +36.5% |
| Cash at bank and in hand | 54/58 | €32,901 | €17,533 | -€15,368 | -46.7% |
| Deferred charges and accrued income | 490/1 | €90 | €0 | -€90 | -100% |
| Total equity and liabilities | 10/49 | €57,724 | €42,443 | -€15,281 | -26.5% |
| Equity | 10/15 | €46,547 | €39,160 | -€7,387 | -15.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,547 | €37,160 | -€7,387 | -16.6% |
| Amounts payable | 17/49 | €11,177 | €3,283 | -€7,895 | -70.6% |
| Amounts payable within one year | 42/48 | €11,177 | €3,283 | -€7,895 | -70.6% |
| Trade debts | 44 | €2,177 | €413 | -€1,764 | -81.0% |
| Suppliers | 440/4 | €2,177 | €413 | -€1,764 | -81.0% |
| Taxes, remuneration and social security | 45 | €9,000 | €2,448 | -€6,552 | -72.8% |
| Taxes | 450/3 | €2,400 | €2,448 | +€48 | +2.0% |
| Remuneration and social security | 454/9 | €6,600 | €0 | -€6,600 | -100% |
| Other amounts payable | 47/48 | €0 | €422 | +€422 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +0.9% |
| Gross operating margin | 9900 | €7,125 | -€2,160 | -€9,286 | |
| Operating profit (loss) | 9901 | €6,729 | -€2,560 | -€9,289 | |
| Financial income | 75/76B | €1,129 | €176 | -€953 | -84.4% |
| Recurring financial income | 75 | €1,129 | €176 | -€953 | -84.4% |
| Financial charges | 65/66B | €293 | €5,003 | +€4,710 | +1,606% |
| Recurring financial charges | 65 | €293 | €5,003 | +€4,710 | +1,606% |
| Profit (loss) for the period before taxes | 9903 | €7,565 | -€7,387 | -€14,952 | |
| Income taxes | 67/77 | €1,863 | €0 | -€1,863 | -100% |
| Profit (loss) for the period | 9904 | €5,702 | -€7,387 | -€13,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,702 | -€7,387 | -€13,089 |
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 21 October 2026 via checked.be.