k&k 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&k consulting
Largest movements
- Current investments -€7,164
down €7,164 (-99.2%), from €7,224 to €60
- Intangible fixed assets -€5,995
down €5,995 (-59.5%), from €10,076 to €4,081
- Tangible fixed assets +€4,278
up €4,278 (+148%), from €2,891 to €7,168
of which Furniture and vehicles: +€5,389
- Receivables within one year -€1,452
no longer reported in 2025 (was €1,452)
- Cash +€236
up €236 (+110%), from €215 to €451
mainly Depreciation (+€7,705) and Current investments (+€7,164)
- Profit (loss) carried forward -€12,717
down €12,717 (-19.6%), from -€65,010 to -€77,727
- Other debts +€4,021
up €4,021 (+7.0%), from €57,393 to €61,414
- Trade debts -€1,400
down €1,400 (-97.3%), from €1,440 to €40
- Gross operating margin -€23,534
down €23,534, from €21,392 to -€2,143
- Depreciation -€7,443
down €7,443 (-49.1%), from €15,148 to €7,705
- Other operating charges -€644
down €644 (-21.6%), from €2,981 to €2,336
- Taxes +€269
up €269 (+163%), from €165 to €434
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 | €21,883 | €11,786 | -€10,097 | -46.1% |
| Fixed assets | 21/28 | €12,991 | €11,274 | -€1,717 | -13.2% |
| Intangible fixed assets | 21 | €10,076 | €4,081 | -€5,995 | -59.5% |
| Tangible fixed assets | 22/27 | €2,891 | €7,168 | +€4,278 | +148% |
| Land and buildings | 22 | €2,891 | €1,779 | -€1,112 | -38.5% |
| Furniture and vehicles | 24 | - | €5,389 | +€5,389 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €8,891 | €512 | -€8,379 | -94.2% |
| Amounts receivable within one year | 40/41 | €1,452 | - | -€1,452 | |
| Trade receivables | 40 | €1,452 | - | -€1,452 | |
| Current investments | 50/53 | €7,224 | €60 | -€7,164 | -99.2% |
| Cash at bank and in hand | 54/58 | €215 | €451 | +€236 | +110% |
| Total equity and liabilities | 10/49 | €21,883 | €11,786 | -€10,097 | -46.1% |
| Equity | 10/15 | -€56,950 | -€69,667 | -€12,717 | -22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,010 | -€77,727 | -€12,717 | -19.6% |
| Amounts payable | 17/49 | €78,833 | €81,453 | +€2,620 | +3.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,833 | €61,453 | +€2,620 | +4.5% |
| Trade debts | 44 | €1,440 | €40 | -€1,400 | -97.3% |
| Suppliers | 440/4 | €1,440 | €40 | -€1,400 | -97.3% |
| Other amounts payable | 47/48 | €57,393 | €61,414 | +€4,021 | +7.0% |
| Non-recurring operating income | 76A | €10,713 | €7,865 | -€2,848 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,148 | €7,705 | -€7,443 | -49.1% |
| Other operating charges | 640/8 | €2,981 | €2,336 | -€644 | -21.6% |
| Gross operating margin | 9900 | €21,392 | -€2,143 | -€23,534 | |
| Operating profit (loss) | 9901 | €3,263 | -€12,183 | -€15,447 | |
| Financial income | 75/76B | €16 | €12 | -€4 | -22.9% |
| Recurring financial income | 75 | €16 | €12 | -€4 | -22.9% |
| Financial charges | 65/66B | €105 | €111 | +€6 | +5.7% |
| Recurring financial charges | 65 | €105 | €111 | +€6 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €3,174 | -€12,282 | -€15,456 | |
| Income taxes | 67/77 | €165 | €434 | +€269 | +163% |
| Profit (loss) for the period | 9904 | €3,008 | -€12,717 | -€15,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,008 | -€12,717 | -€15,725 |
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 31 October 2026 via checked.be.