K’ONSULTING: 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’ONSULTING
Largest movements
- Cash +€52,818
up €52,818 (+35.0%), from €150,898 to €203,716
mainly Net result for the year (+€346,939) and Depreciation (+€48,048)
- Reserves +€346,939
up €346,939 (+10,473%), from €3,313 to €350,252
- Other debts -€212,422
down €212,422 (-54.8%), from €387,500 to €175,078
- Tax, wage and social debts -€48,627
down €48,627 (-57.3%), from €84,909 to €36,282
of which Taxes: -€45,932
- Profit (loss) carried forward -€21,604
down €21,604 (-100%), from €21,604 to €0
- Debts after one year -€17,155
down €17,155 (-11.4%), from €150,134 to €132,979
- Gross operating margin +€252,578
up €252,578 (+97.4%), from €259,399 to €511,978
- Taxes +€61,031
up €61,031 (+123%), from €49,714 to €110,746
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 | €684,105 | €733,984 | +€49,879 | +7.3% |
| Fixed assets | 21/28 | €453,350 | €453,194 | -€156 | 0.0% |
| Tangible fixed assets | 22/27 | €453,350 | €453,194 | -€156 | 0.0% |
| Land and buildings | 22 | €450,365 | €450,246 | -€119 | 0.0% |
| Plant, machinery and equipment | 23 | €763 | €1,485 | +€722 | +94.7% |
| Furniture and vehicles | 24 | €2,222 | €1,463 | -€759 | -34.2% |
| Current assets | 29/58 | €230,755 | €280,790 | +€50,035 | +21.7% |
| Amounts receivable within one year | 40/41 | €77,935 | €73,877 | -€4,058 | -5.2% |
| Trade receivables | 40 | €71,048 | €73,877 | +€2,830 | +4.0% |
| Other amounts receivable | 41 | €6,887 | €0 | -€6,887 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €150,898 | €203,716 | +€52,818 | +35.0% |
| Deferred charges and accrued income | 490/1 | €1,922 | €3,197 | +€1,274 | +66.3% |
| Total equity and liabilities | 10/49 | €684,105 | €733,984 | +€49,879 | +7.3% |
| Equity | 10/15 | €43,516 | €368,852 | +€325,336 | +748% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,313 | €350,252 | +€346,939 | +10,473% |
| Distributable reserves | 133 | €3,313 | €350,252 | +€346,939 | +10,473% |
| Profit (loss) carried forward | 14 | €21,604 | €0 | -€21,604 | -100% |
| Amounts payable | 17/49 | €640,588 | €365,132 | -€275,456 | -43.0% |
| Amounts payable after more than one year | 17 | €150,134 | €132,979 | -€17,155 | -11.4% |
| Financial debts | 170/4 | €150,134 | €132,979 | -€17,155 | -11.4% |
| Amounts payable within one year | 42/48 | €490,455 | €232,153 | -€258,302 | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €16,563 | €17,155 | +€592 | +3.6% |
| Trade debts | 44 | €1,483 | €3,638 | +€2,155 | +145% |
| Suppliers | 440/4 | €1,483 | €3,638 | +€2,155 | +145% |
| Taxes, remuneration and social security | 45 | €84,909 | €36,282 | -€48,627 | -57.3% |
| Taxes | 450/3 | €82,214 | €36,282 | -€45,932 | -55.9% |
| Remuneration and social security | 454/9 | €2,695 | €0 | -€2,695 | -100% |
| Other amounts payable | 47/48 | €387,500 | €175,078 | -€212,422 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,649 | €48,048 | +€4,400 | +10.1% |
| Other operating charges | 640/8 | €2,053 | €2,343 | +€290 | +14.1% |
| Gross operating margin | 9900 | €259,399 | €511,978 | +€252,578 | +97.4% |
| Operating profit (loss) | 9901 | €213,698 | €461,586 | +€247,889 | +116% |
| Financial income | 75/76B | €5,366 | €1,936 | -€3,430 | -63.9% |
| Recurring financial income | 75 | €5,366 | €1,936 | -€3,430 | -63.9% |
| Financial charges | 65/66B | €3,973 | €5,838 | +€1,865 | +46.9% |
| Recurring financial charges | 65 | €3,973 | €5,838 | +€1,865 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €215,091 | €457,685 | +€242,594 | +113% |
| Income taxes | 67/77 | €49,714 | €110,746 | +€61,031 | +123% |
| Profit (loss) for the period | 9904 | €165,376 | €346,939 | +€181,563 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €165,376 | €346,939 | +€181,563 | +110% |
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 16 October 2026 via checked.be.