K&L 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&L CONSULTING
Largest movements
- Receivables within one year +€18,872
up €18,872 (+118%), from €15,936 to €34,808
of which Trade receivables: +€15,393
- Cash +€3,788
up €3,788 (+421%), from €901 to €4,689
mainly Net result for the year (+€13,347) and Tax, wage and social debts (+€7,434)
- Profit (loss) carried forward +€13,347
up €13,347, from -€1,620 to €11,727
- Tax, wage and social debts +€7,434
up €7,434 (+142%), from €5,238 to €12,672
- Trade debts +€1,879
up €1,879 (+230%), from €818 to €2,698
- Taxes +€4,775
new in 2025: €4,775
- Gross operating margin +€670
up €670 (+3.8%), from €17,768 to €18,438
- Other operating charges +€200
up €200 (+317%), from €63 to €263
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 | €16,837 | €39,497 | +€22,660 | +135% |
| Current assets | 29/58 | €16,837 | €39,497 | +€22,660 | +135% |
| Amounts receivable within one year | 40/41 | €15,936 | €34,808 | +€18,872 | +118% |
| Trade receivables | 40 | €15,936 | €31,329 | +€15,393 | +96.6% |
| Other amounts receivable | 41 | - | €3,478 | +€3,478 | |
| Cash at bank and in hand | 54/58 | €901 | €4,689 | +€3,788 | +421% |
| Total equity and liabilities | 10/49 | €16,837 | €39,497 | +€22,660 | +135% |
| Equity | 10/15 | €10,780 | €24,127 | +€13,347 | +124% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,620 | €11,727 | +€13,347 | |
| Amounts payable | 17/49 | €6,056 | €15,370 | +€9,313 | +154% |
| Amounts payable within one year | 42/48 | €6,056 | €15,370 | +€9,313 | +154% |
| Trade debts | 44 | €818 | €2,698 | +€1,879 | +230% |
| Suppliers | 440/4 | €818 | €2,698 | +€1,879 | +230% |
| Taxes, remuneration and social security | 45 | €5,238 | €12,672 | +€7,434 | +142% |
| Taxes | 450/3 | €5,238 | €12,672 | +€7,434 | +142% |
| Other operating charges | 640/8 | €63 | €263 | +€200 | +317% |
| Gross operating margin | 9900 | €17,768 | €18,438 | +€670 | +3.8% |
| Operating profit (loss) | 9901 | €17,705 | €18,175 | +€470 | +2.7% |
| Financial income | 75/76B | €0 | €112 | +€112 | +1,122,100% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +1,122,100% |
| Financial charges | 65/66B | €6 | €165 | +€159 | +2,478% |
| Recurring financial charges | 65 | €6 | €165 | +€159 | +2,478% |
| Profit (loss) for the period before taxes | 9903 | €17,698 | €18,122 | +€424 | +2.4% |
| Income taxes | 67/77 | - | €4,775 | +€4,775 | |
| Profit (loss) for the period | 9904 | €17,698 | €13,347 | -€4,352 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,698 | €13,347 | -€4,352 | -24.6% |
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 26 October 2026 via checked.be.