K.L. CONSULTING: what changed
K.L. CONSULTING
Largest movements
- Cash +€18,689
up €18,689 (+33.3%), from €56,144 to €74,833
mainly Net result for the year (+€14,927) and Receivables within one year (+€5,622)
- Receivables within one year -€5,622
down €5,622 (-16.0%), from €35,068 to €29,447
of which Other amounts receivable: -€9,061
- Tangible fixed assets -€3,488
no longer reported in 2025 (was €3,488)
- Reserves +€8,470
up €8,470 (+16.9%), from €50,193 to €58,663
- Tax, wage and social debts +€5,071
up €5,071 (+69.9%), from €7,258 to €12,329
of which Taxes: +€5,068
- Other debts -€3,544
down €3,544 (-35.4%), from €10,000 to €6,456
- Taxes +€2,315
up €2,315 (+53.6%), from €4,317 to €6,632
- Gross operating margin -€2,223
down €2,223 (-8.0%), from €27,857 to €25,634
- Depreciation -€1,075
down €1,075 (-23.6%), from €4,563 to €3,488
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 | €94,701 | €104,280 | +€9,579 | +10.1% |
| Fixed assets | 21/28 | €3,488 | - | -€3,488 | |
| Tangible fixed assets | 22/27 | €3,488 | - | -€3,488 | |
| Furniture and vehicles | 24 | €3,488 | - | -€3,488 | |
| Current assets | 29/58 | €91,213 | €104,280 | +€13,067 | +14.3% |
| Amounts receivable within one year | 40/41 | €35,068 | €29,447 | -€5,622 | -16.0% |
| Trade receivables | 40 | €10,838 | €14,277 | +€3,439 | +31.7% |
| Other amounts receivable | 41 | €24,230 | €15,169 | -€9,061 | -37.4% |
| Cash at bank and in hand | 54/58 | €56,144 | €74,833 | +€18,689 | +33.3% |
| Total equity and liabilities | 10/49 | €94,701 | €104,280 | +€9,579 | +10.1% |
| Equity | 10/15 | €76,695 | €85,165 | +€8,470 | +11.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €50,193 | €58,663 | +€8,470 | +16.9% |
| Distributable reserves | 133 | €50,193 | €58,663 | +€8,470 | +16.9% |
| Profit (loss) carried forward | 14 | €25,302 | €25,302 | = | 0.0% |
| Amounts payable | 17/49 | €18,006 | €19,115 | +€1,109 | +6.2% |
| Amounts payable within one year | 42/48 | €18,006 | €19,115 | +€1,109 | +6.2% |
| Trade debts | 44 | €748 | €329 | -€418 | -56.0% |
| Suppliers | 440/4 | €328 | €329 | +€1 | +0.3% |
| Bills of exchange payable | 441 | €420 | - | -€420 | |
| Taxes, remuneration and social security | 45 | €7,258 | €12,329 | +€5,071 | +69.9% |
| Taxes | 450/3 | €5,753 | €10,821 | +€5,068 | +88.1% |
| Remuneration and social security | 454/9 | €1,505 | €1,508 | +€3 | +0.2% |
| Other amounts payable | 47/48 | €10,000 | €6,456 | -€3,544 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,563 | €3,488 | -€1,075 | -23.6% |
| Other operating charges | 640/8 | €828 | €673 | -€155 | -18.7% |
| Gross operating margin | 9900 | €27,857 | €25,634 | -€2,223 | -8.0% |
| Operating profit (loss) | 9901 | €22,465 | €21,472 | -€993 | -4.4% |
| Financial income | 75/76B | €444 | €383 | -€61 | -13.7% |
| Recurring financial income | 75 | €444 | €383 | -€61 | -13.7% |
| Financial charges | 65/66B | €229 | €297 | +€68 | +29.7% |
| Recurring financial charges | 65 | €229 | €297 | +€68 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €22,680 | €21,558 | -€1,121 | -4.9% |
| Income taxes | 67/77 | €4,317 | €6,632 | +€2,315 | +53.6% |
| Profit (loss) for the period | 9904 | €18,363 | €14,927 | -€3,436 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,363 | €14,927 | -€3,436 | -18.7% |
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 2 November 2026 via checked.be.