K&P Consult: 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&P Consult
Largest movements
- Cash +€112,028
up €112,028 (+1,051%), from €10,659 to €122,687
mainly Net result for the year (+€91,116) and Other debts (+€57,225)
- Receivables within one year -€16,706
down €16,706 (-50.0%), from €33,403 to €16,697
of which Other amounts receivable: -€11,737
- Other debts +€57,225
up €57,225 (+168%), from €34,117 to €91,342
- Trade debts +€42,897
up €42,897, from €0 to €42,897
- Tax, wage and social debts -€5,120
down €5,120 (-75.3%), from €6,802 to €1,681
- Gross operating margin +€57,453
up €57,453 (+164%), from €35,028 to €92,481
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 | €44,439 | €139,441 | +€95,001 | +214% |
| Fixed assets | 21/28 | €377 | €56 | -€321 | -85.1% |
| Tangible fixed assets | 22/27 | €377 | €56 | -€321 | -85.1% |
| Furniture and vehicles | 24 | €377 | €56 | -€321 | -85.1% |
| Current assets | 29/58 | €44,062 | €139,384 | +€95,322 | +216% |
| Amounts receivable within one year | 40/41 | €33,403 | €16,697 | -€16,706 | -50.0% |
| Trade receivables | 40 | €14,213 | €9,244 | -€4,969 | -35.0% |
| Other amounts receivable | 41 | €19,190 | €7,453 | -€11,737 | -61.2% |
| Cash at bank and in hand | 54/58 | €10,659 | €122,687 | +€112,028 | +1,051% |
| Total equity and liabilities | 10/49 | €44,439 | €139,441 | +€95,001 | +214% |
| Equity | 10/15 | €3,521 | €3,521 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,521 | €1,521 | = | 0.0% |
| Amounts payable | 17/49 | €40,919 | €135,920 | +€95,001 | +232% |
| Amounts payable within one year | 42/48 | €40,919 | €135,920 | +€95,001 | +232% |
| Trade debts | 44 | €0 | €42,897 | +€42,897 | |
| Suppliers | 440/4 | €0 | €42,897 | +€42,897 | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,802 | €1,681 | -€5,120 | -75.3% |
| Taxes | 450/3 | €6,802 | €1,681 | -€5,120 | -75.3% |
| Other amounts payable | 47/48 | €34,117 | €91,342 | +€57,225 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €321 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €1,002 | +€884 | +749% |
| Gross operating margin | 9900 | €35,028 | €92,481 | +€57,453 | +164% |
| Operating profit (loss) | 9901 | €34,589 | €91,158 | +€56,569 | +164% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €43 | -€2 | -4.3% |
| Recurring financial charges | 65 | €44 | €43 | -€2 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €34,545 | €91,116 | +€56,571 | +164% |
| Profit (loss) for the period | 9904 | €34,545 | €91,116 | +€56,571 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €34,545 | €91,116 | +€56,571 | +164% |
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 17 October 2026 via checked.be.