K KOCH CONSULTING: what changed
K KOCH CONSULTING
Largest movements
- Cash -€32,316
down €32,316 (-59.5%), from €54,273 to €21,956
mainly Net result for the year (-€32,999) and Tax, wage and social debts (-€18,001)
- Tangible fixed assets -€26,274
down €26,274 (-91.8%), from €28,635 to €2,361
- Receivables within one year +€6,041
up €6,041 (+72.6%), from €8,327 to €14,367
of which Other amounts receivable: +€6,041
- Profit (loss) carried forward -€32,999
down €32,999, from €736 to -€32,263
- Tax, wage and social debts -€18,001
down €18,001 (-94.5%), from €19,043 to €1,042
- Trade debts -€1,548
down €1,548 (-98.3%), from €1,575 to €27
- Other operating charges +€24,602
up €24,602 (+2,286%), from €1,076 to €25,678
- Gross operating margin -€18,641
down €18,641, from €13,180 to -€5,462
- Depreciation -€8,512
down €8,512 (-83.3%), from €10,221 to €1,709
- Taxes -€1,042
no longer reported in 2025 (was €1,042)
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 | €91,234 | €38,685 | -€52,549 | -57.6% |
| Fixed assets | 21/28 | €28,635 | €2,361 | -€26,274 | -91.8% |
| Tangible fixed assets | 22/27 | €28,635 | €2,361 | -€26,274 | -91.8% |
| Furniture and vehicles | 24 | €28,635 | €2,361 | -€26,274 | -91.8% |
| Current assets | 29/58 | €62,599 | €36,324 | -€26,275 | -42.0% |
| Amounts receivable within one year | 40/41 | €8,327 | €14,367 | +€6,041 | +72.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,327 | €14,367 | +€6,041 | +72.6% |
| Cash at bank and in hand | 54/58 | €54,273 | €21,956 | -€32,316 | -59.5% |
| Total equity and liabilities | 10/49 | €91,234 | €38,685 | -€52,549 | -57.6% |
| Equity | 10/15 | €70,615 | €37,616 | -€32,999 | -46.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €59,879 | €59,879 | = | 0.0% |
| Distributable reserves | 133 | €59,879 | €59,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €736 | -€32,263 | -€32,999 | |
| Amounts payable | 17/49 | €20,619 | €1,069 | -€19,550 | -94.8% |
| Amounts payable within one year | 42/48 | €20,619 | €1,069 | -€19,550 | -94.8% |
| Trade debts | 44 | €1,575 | €27 | -€1,548 | -98.3% |
| Suppliers | 440/4 | €1,575 | €27 | -€1,548 | -98.3% |
| Taxes, remuneration and social security | 45 | €19,043 | €1,042 | -€18,001 | -94.5% |
| Taxes | 450/3 | €19,043 | €1,042 | -€18,001 | -94.5% |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,221 | €1,709 | -€8,512 | -83.3% |
| Other operating charges | 640/8 | €1,076 | €25,678 | +€24,602 | +2,286% |
| Gross operating margin | 9900 | €13,180 | -€5,462 | -€18,641 | |
| Operating profit (loss) | 9901 | €1,882 | -€32,849 | -€34,731 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €105 | €150 | +€45 | +43.0% |
| Recurring financial charges | 65 | €105 | €150 | +€45 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €1,778 | -€32,999 | -€34,777 | |
| Income taxes | 67/77 | €1,042 | - | -€1,042 | |
| Profit (loss) for the period | 9904 | €736 | -€32,999 | -€33,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €736 | -€32,999 | -€33,735 |
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 3 November 2026 via checked.be.