K-IS 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-IS CONSULTING
Largest movements
- Tangible fixed assets +€86,035
up €86,035 (+166%), from €51,771 to €137,805
of which Furniture and vehicles: +€83,648
- Cash +€42,200
up €42,200 (+72.0%), from €58,651 to €100,851
mainly Net result for the year (+€123,315) and Debts after one year (+€43,066)
- Receivables within one year +€27,797
up €27,797 (+22.1%), from €125,569 to €153,365
of which Other amounts receivable: +€36,497
- Reserves +€75,000
up €75,000 (+31.0%), from €241,860 to €316,860
of which Distributable reserves: +€75,000
- Debts after one year +€43,066
new in 2025: €43,066
- Advances received +€24,000
new in 2025: €24,000
- Tax, wage and social debts +€16,415
up €16,415 (+26.1%), from €62,841 to €79,256
of which Taxes: +€16,415
- Turnover -€29,565
down €29,565 (-5.8%), from €514,138 to €484,573
- Gross operating margin -€29,398
down €29,398 (-12.0%), from €244,170 to €214,772
- Depreciation +€11,770
up €11,770 (+55.1%), from €21,355 to €33,126
- Taxes -€9,857
down €9,857 (-18.8%), from €52,347 to €42,490
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 | €506,618 | €662,463 | +€155,846 | +30.8% |
| Fixed assets | 21/28 | €68,348 | €154,197 | +€85,849 | +126% |
| Intangible fixed assets | 21 | €417 | €231 | -€186 | -44.6% |
| Tangible fixed assets | 22/27 | €51,771 | €137,805 | +€86,035 | +166% |
| Furniture and vehicles | 24 | €31,871 | €115,518 | +€83,648 | +262% |
| Other tangible fixed assets | 26 | €19,900 | €22,287 | +€2,387 | +12.0% |
| Financial fixed assets | 28 | €16,161 | €16,161 | = | 0.0% |
| Current assets | 29/58 | €438,270 | €508,266 | +€69,997 | +16.0% |
| Amounts receivable after more than one year | 29 | €254,050 | €254,050 | = | 0.0% |
| Other amounts receivable | 291 | €254,050 | €254,050 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €125,569 | €153,365 | +€27,797 | +22.1% |
| Trade receivables | 40 | €16,873 | €8,172 | -€8,700 | -51.6% |
| Other amounts receivable | 41 | €108,696 | €145,193 | +€36,497 | +33.6% |
| Cash at bank and in hand | 54/58 | €58,651 | €100,851 | +€42,200 | +72.0% |
| Total equity and liabilities | 10/49 | €506,618 | €662,463 | +€155,846 | +30.8% |
| Equity | 10/15 | €429,087 | €500,402 | +€71,315 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,860 | €316,860 | +€75,000 | +31.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €240,000 | €315,000 | +€75,000 | +31.3% |
| Profit (loss) carried forward | 14 | €168,627 | €164,942 | -€3,685 | -2.2% |
| Amounts payable | 17/49 | €77,531 | €162,061 | +€84,530 | +109% |
| Amounts payable after more than one year | 17 | - | €43,066 | +€43,066 | |
| Financial debts | 170/4 | - | €43,066 | +€43,066 | |
| Amounts payable within one year | 42/48 | €75,531 | €116,995 | +€41,464 | +54.9% |
| Current portion of amounts payable after more than one year | 42 | €8,804 | €11,386 | +€2,582 | +29.3% |
| Trade debts | 44 | €3,886 | €2,353 | -€1,533 | -39.4% |
| Suppliers | 440/4 | €3,886 | €2,353 | -€1,533 | -39.4% |
| Advances received on contracts in progress | 46 | - | €24,000 | +€24,000 | |
| Taxes, remuneration and social security | 45 | €62,841 | €79,256 | +€16,415 | +26.1% |
| Taxes | 450/3 | €59,778 | €76,193 | +€16,415 | +27.5% |
| Remuneration and social security | 454/9 | €3,063 | €3,063 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Turnover | 70 | €514,138 | €484,573 | -€29,565 | -5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €269,968 | €269,800 | -€167 | -0.1% |
| Remuneration, social security and pensions | 62 | €810 | €17 | -€793 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,355 | €33,126 | +€11,770 | +55.1% |
| Other operating charges | 640/8 | €10,193 | €11,240 | +€1,047 | +10.3% |
| Non-recurring operating charges | 66A | - | €1,137 | +€1,137 | |
| Gross operating margin | 9900 | €244,170 | €214,772 | -€29,398 | -12.0% |
| Operating profit (loss) | 9901 | €211,812 | €169,253 | -€42,559 | -20.1% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €785 | €3,464 | +€2,679 | +341% |
| Recurring financial charges | 65 | €785 | €3,464 | +€2,679 | +341% |
| Profit (loss) for the period before taxes | 9903 | €211,027 | €165,805 | -€45,222 | -21.4% |
| Income taxes | 67/77 | €52,347 | €42,490 | -€9,857 | -18.8% |
| Profit (loss) for the period | 9904 | €158,680 | €123,315 | -€35,365 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €158,680 | €123,315 | -€35,365 | -22.3% |
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 29 October 2026 via checked.be.