K & S 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 & S CONSULTING
Largest movements
- Receivables within one year +€38,619
up €38,619 (+10.0%), from €384,370 to €422,989
of which Other amounts receivable: +€43,497
- Tangible fixed assets -€33,526
down €33,526 (-5.3%), from €632,274 to €598,747
of which Plant, machinery and equipment: -€19,459
- Reserves +€86,249
up €86,249 (+28.6%), from €301,539 to €387,789
of which Distributable reserves: +€86,249
- Profit (loss) carried forward -€38,382
down €38,382 (-24.9%), from €154,327 to €115,946
- Debts after one year -€34,193
down €34,193 (-7.5%), from €455,563 to €421,369
- Trade debts -€16,682
down €16,682 (-30.1%), from €55,374 to €38,691
- Gross operating margin +€29,769
up €29,769 (+36.0%), from €82,642 to €112,411
- Taxes +€25,883
up €25,883 (+1,995%), from €1,297 to €27,180
- Financial income +€8,896
up €8,896 (+101%), from €8,793 to €17,689
- Financial charges +€2,732
up €2,732 (+32.2%), from €8,488 to €11,220
- Depreciation -€1,906
down €1,906 (-5.4%), from €35,433 to €33,526
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 | €1,023,556 | €1,029,626 | +€6,070 | +0.6% |
| Fixed assets | 21/28 | €634,374 | €600,847 | -€33,526 | -5.3% |
| Tangible fixed assets | 22/27 | €632,274 | €598,747 | -€33,526 | -5.3% |
| Land and buildings | 22 | €514,482 | €501,247 | -€13,235 | -2.6% |
| Plant, machinery and equipment | 23 | €115,527 | €96,068 | -€19,459 | -16.8% |
| Furniture and vehicles | 24 | €2,265 | €1,433 | -€832 | -36.7% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €389,183 | €428,779 | +€39,596 | +10.2% |
| Amounts receivable within one year | 40/41 | €384,370 | €422,989 | +€38,619 | +10.0% |
| Trade receivables | 40 | €81,894 | €77,016 | -€4,878 | -6.0% |
| Other amounts receivable | 41 | €302,476 | €345,974 | +€43,497 | +14.4% |
| Cash at bank and in hand | 54/58 | €4,388 | €5,295 | +€906 | +20.7% |
| Deferred charges and accrued income | 490/1 | €425 | €495 | +€70 | +16.6% |
| Total equity and liabilities | 10/49 | €1,023,556 | €1,029,626 | +€6,070 | +0.6% |
| Equity | 10/15 | €462,067 | €509,935 | +€47,868 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €301,539 | €387,789 | +€86,249 | +28.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €282,789 | €369,039 | +€86,249 | +30.5% |
| Profit (loss) carried forward | 14 | €154,327 | €115,946 | -€38,382 | -24.9% |
| Amounts payable | 17/49 | €561,490 | €519,692 | -€41,798 | -7.4% |
| Amounts payable after more than one year | 17 | €455,563 | €421,369 | -€34,193 | -7.5% |
| Financial debts | 170/4 | €455,563 | €421,369 | -€34,193 | -7.5% |
| Amounts payable within one year | 42/48 | €105,927 | €98,322 | -€7,605 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €39,562 | €40,193 | +€632 | +1.6% |
| Trade debts | 44 | €55,374 | €38,691 | -€16,682 | -30.1% |
| Suppliers | 440/4 | €55,374 | €38,691 | -€16,682 | -30.1% |
| Taxes, remuneration and social security | 45 | €10,505 | €19,438 | +€8,933 | +85.0% |
| Taxes | 450/3 | €10,505 | €19,438 | +€8,933 | +85.0% |
| Other amounts payable | 47/48 | €487 | - | -€487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,433 | €33,526 | -€1,906 | -5.4% |
| Other operating charges | 640/8 | €7,836 | €6,816 | -€1,019 | -13.0% |
| Gross operating margin | 9900 | €82,642 | €112,411 | +€29,769 | +36.0% |
| Operating profit (loss) | 9901 | €39,374 | €72,068 | +€32,695 | +83.0% |
| Financial income | 75/76B | €8,793 | €17,689 | +€8,896 | +101% |
| Recurring financial income | 75 | €8,793 | €17,689 | +€8,896 | +101% |
| Financial charges | 65/66B | €8,488 | €11,220 | +€2,732 | +32.2% |
| Recurring financial charges | 65 | €8,488 | €11,220 | +€2,732 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €39,679 | €78,537 | +€38,858 | +97.9% |
| Income taxes | 67/77 | €1,297 | €27,180 | +€25,883 | +1,995% |
| Profit (loss) for the period | 9904 | €38,382 | €51,357 | +€12,975 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,382 | €51,357 | +€12,975 | +33.8% |
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 18 October 2026 via checked.be.