K&K Consult: what changed
K&K Consult
Largest movements
- Cash -€136,486
down €136,486 (-87.8%), from €155,418 to €18,931
mainly Current investments (-€87,500) and Accrued charges and deferred income (-€74,944)
- Current investments +€87,500
new in 2025: €87,500
- Tangible fixed assets +€56,180
new in 2025: €56,180
- Receivables within one year -€22,362
down €22,362 (-92.3%), from €24,218 to €1,856
of which Trade receivables: -€24,200
- Deferred charges and accrued income +€2,733
new in 2025: €2,733
- Accrued charges and deferred income -€74,944
down €74,944 (-100%), from €74,944 to €0
- Reserves +€46,468
up €46,468 (+73.9%), from €62,900 to €109,369
- Trade debts +€29,123
up €29,123 (+12,690%), from €230 to €29,352
- Tax, wage and social debts -€13,082
down €13,082 (-33.9%), from €38,562 to €25,480
- Gross operating margin -€23,324
down €23,324 (-25.9%), from €90,115 to €66,791
- Taxes -€7,261
down €7,261 (-27.5%), from €26,444 to €19,183
- Depreciation +€1,388
new in 2025: €1,388
- Financial income +€1,330
new in 2025: €1,330
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,636 | €167,201 | -€12,435 | -6.9% |
| Fixed assets | 21/28 | - | €56,180 | +€56,180 | |
| Tangible fixed assets | 22/27 | - | €56,180 | +€56,180 | |
| Furniture and vehicles | 24 | - | €56,180 | +€56,180 | |
| Current assets | 29/58 | €179,636 | €111,020 | -€68,615 | -38.2% |
| Amounts receivable within one year | 40/41 | €24,218 | €1,856 | -€22,362 | -92.3% |
| Trade receivables | 40 | €24,200 | €0 | -€24,200 | -100% |
| Other amounts receivable | 41 | €18 | €1,856 | +€1,838 | +10,211% |
| Current investments | 50/53 | - | €87,500 | +€87,500 | |
| Cash at bank and in hand | 54/58 | €155,418 | €18,931 | -€136,486 | -87.8% |
| Deferred charges and accrued income | 490/1 | - | €2,733 | +€2,733 | |
| Total equity and liabilities | 10/49 | €179,636 | €167,201 | -€12,435 | -6.9% |
| Equity | 10/15 | €65,900 | €112,369 | +€46,468 | +70.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,900 | €109,369 | +€46,468 | +73.9% |
| Distributable reserves | 133 | €62,900 | €109,369 | +€46,468 | +73.9% |
| Amounts payable | 17/49 | €113,735 | €54,832 | -€58,903 | -51.8% |
| Amounts payable within one year | 42/48 | €38,791 | €54,832 | +€16,041 | +41.4% |
| Trade debts | 44 | €230 | €29,352 | +€29,123 | +12,690% |
| Suppliers | 440/4 | €230 | €29,352 | +€29,123 | +12,690% |
| Taxes, remuneration and social security | 45 | €38,562 | €25,480 | -€13,082 | -33.9% |
| Taxes | 450/3 | €38,562 | €25,480 | -€13,082 | -33.9% |
| Accrued charges and deferred income | 492/3 | €74,944 | €0 | -€74,944 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,388 | +€1,388 | |
| Other operating charges | 640/8 | €118 | €172 | +€54 | +45.9% |
| Gross operating margin | 9900 | €90,115 | €66,791 | -€23,324 | -25.9% |
| Operating profit (loss) | 9901 | €89,997 | €65,230 | -€24,766 | -27.5% |
| Financial income | 75/76B | - | €1,330 | +€1,330 | |
| Recurring financial income | 75 | - | €1,330 | +€1,330 | |
| Financial charges | 65/66B | €653 | €909 | +€257 | +39.3% |
| Recurring financial charges | 65 | €653 | €909 | +€257 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | €89,344 | €65,651 | -€23,693 | -26.5% |
| Income taxes | 67/77 | €26,444 | €19,183 | -€7,261 | -27.5% |
| Profit (loss) for the period | 9904 | €62,900 | €46,468 | -€16,432 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,900 | €46,468 | -€16,432 | -26.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.