K&K 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&K Consultancy
Largest movements
- Tangible fixed assets -€6,402
down €6,402 (-16.9%), from €37,877 to €31,475
- Cash +€715
up €715 (+6,230%), from €11 to €727
mainly Depreciation (+€6,402) and Net result for the year (+€5,993)
- Deferred charges and accrued income +€666
up €666 (+479%), from €139 to €805
- Debts after one year -€7,447
down €7,447 (-100%), from €7,447 to €0
- Profit (loss) carried forward +€5,993
up €5,993 (+53.3%), from -€11,247 to -€5,254
- Other debts -€5,760
down €5,760 (-28.7%), from €20,092 to €14,332
- Trade debts +€3,836
up €3,836 (+66.7%), from €5,754 to €9,590
- Current portion of long-term debt -€2,334
down €2,334 (-23.9%), from €9,781 to €7,447
- Gross operating margin +€6,413
up €6,413 (+71.6%), from €8,958 to €15,371
- Taxes +€691
new in 2025: €691
- Other operating charges +€639
up €639 (+49.7%), from €1,286 to €1,925
- Financial charges -€204
down €204 (-36.1%), from €564 to €360
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 | €38,027 | €33,007 | -€5,020 | -13.2% |
| Fixed assets | 21/28 | €37,877 | €31,475 | -€6,402 | -16.9% |
| Tangible fixed assets | 22/27 | €37,877 | €31,475 | -€6,402 | -16.9% |
| Land and buildings | 22 | €37,877 | €31,475 | -€6,402 | -16.9% |
| Current assets | 29/58 | €151 | €1,532 | +€1,381 | +918% |
| Cash at bank and in hand | 54/58 | €11 | €727 | +€715 | +6,230% |
| Deferred charges and accrued income | 490/1 | €139 | €805 | +€666 | +479% |
| Total equity and liabilities | 10/49 | €38,027 | €33,007 | -€5,020 | -13.2% |
| Equity | 10/15 | -€5,047 | €946 | +€5,993 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,247 | -€5,254 | +€5,993 | +53.3% |
| Amounts payable | 17/49 | €43,074 | €32,061 | -€11,013 | -25.6% |
| Amounts payable after more than one year | 17 | €7,447 | €0 | -€7,447 | -100% |
| Financial debts | 170/4 | €7,447 | €0 | -€7,447 | -100% |
| Amounts payable within one year | 42/48 | €35,627 | €32,061 | -€3,566 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €9,781 | €7,447 | -€2,334 | -23.9% |
| Trade debts | 44 | €5,754 | €9,590 | +€3,836 | +66.7% |
| Suppliers | 440/4 | €5,754 | €9,590 | +€3,836 | +66.7% |
| Taxes, remuneration and social security | 45 | - | €691 | +€691 | |
| Taxes | 450/3 | - | €691 | +€691 | |
| Other amounts payable | 47/48 | €20,092 | €14,332 | -€5,760 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,402 | €6,402 | = | 0.0% |
| Other operating charges | 640/8 | €1,286 | €1,925 | +€639 | +49.7% |
| Gross operating margin | 9900 | €8,958 | €15,371 | +€6,413 | +71.6% |
| Operating profit (loss) | 9901 | €1,270 | €7,044 | +€5,774 | +454% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €564 | €360 | -€204 | -36.1% |
| Recurring financial charges | 65 | €564 | €360 | -€204 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €707 | €6,684 | +€5,977 | +846% |
| Income taxes | 67/77 | - | €691 | +€691 | |
| Profit (loss) for the period | 9904 | €707 | €5,993 | +€5,286 | +748% |
| Profit (loss) for the period to be appropriated | 9905 | €707 | €5,993 | +€5,286 | +748% |
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 19 October 2026 via checked.be.