K-SERVICES & 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-SERVICES & CONSULTING
Largest movements
- Cash +€48,330
up €48,330 (+104%), from €46,444 to €94,774
mainly Net result for the year (+€36,623) and Depreciation (+€15,637)
- Tangible fixed assets -€15,637
down €15,637 (-37.7%), from €41,502 to €25,865
- Deferred charges and accrued income -€2,285
down €2,285 (-81.6%), from €2,799 to €514
- Receivables within one year -€2,219
down €2,219 (-13.4%), from €16,572 to €14,354
of which Trade receivables: -€1,573
- Profit (loss) carried forward +€35,790
up €35,790 (+67.5%), from €53,004 to €88,794
- Debts after one year -€10,088
down €10,088 (-56.4%), from €17,902 to €7,814
- Tax, wage and social debts -€6,382
down €6,382 (-27.1%), from €23,577 to €17,195
of which Remuneration and social security: -€3,753
- Trade debts +€4,395
up €4,395 (+288%), from €1,528 to €5,923
- Other debts +€4,110
up €4,110 (+705%), from €583 to €4,693
- Gross operating margin +€25,961
up €25,961 (+61.2%), from €42,387 to €68,348
- Depreciation +€10,357
up €10,357 (+196%), from €5,280 to €15,637
- Taxes +€3,081
up €3,081 (+35.4%), from €8,708 to €11,789
- Other operating charges +€2,023
up €2,023 (+188%), from €1,074 to €3,097
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 | €107,317 | €135,507 | +€28,190 | +26.3% |
| Fixed assets | 21/28 | €41,502 | €25,865 | -€15,637 | -37.7% |
| Tangible fixed assets | 22/27 | €41,502 | €25,865 | -€15,637 | -37.7% |
| Furniture and vehicles | 24 | €41,502 | €25,865 | -€15,637 | -37.7% |
| Current assets | 29/58 | €65,815 | €109,642 | +€43,827 | +66.6% |
| Amounts receivable within one year | 40/41 | €16,572 | €14,354 | -€2,219 | -13.4% |
| Trade receivables | 40 | €15,926 | €14,354 | -€1,573 | -9.9% |
| Other amounts receivable | 41 | €646 | €0 | -€646 | -100% |
| Cash at bank and in hand | 54/58 | €46,444 | €94,774 | +€48,330 | +104% |
| Deferred charges and accrued income | 490/1 | €2,799 | €514 | -€2,285 | -81.6% |
| Total equity and liabilities | 10/49 | €107,317 | €135,507 | +€28,190 | +26.3% |
| Equity | 10/15 | €54,004 | €89,794 | +€35,790 | +66.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,004 | €88,794 | +€35,790 | +67.5% |
| Amounts payable | 17/49 | €53,313 | €45,712 | -€7,601 | -14.3% |
| Amounts payable after more than one year | 17 | €17,902 | €7,814 | -€10,088 | -56.4% |
| Financial debts | 170/4 | €17,902 | €7,814 | -€10,088 | -56.4% |
| Amounts payable within one year | 42/48 | €35,411 | €37,899 | +€2,487 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €9,723 | €10,088 | +€365 | +3.8% |
| Trade debts | 44 | €1,528 | €5,923 | +€4,395 | +288% |
| Suppliers | 440/4 | €1,528 | €5,923 | +€4,395 | +288% |
| Taxes, remuneration and social security | 45 | €23,577 | €17,195 | -€6,382 | -27.1% |
| Taxes | 450/3 | €19,824 | €17,195 | -€2,629 | -13.3% |
| Remuneration and social security | 454/9 | €3,753 | €0 | -€3,753 | -100% |
| Other amounts payable | 47/48 | €583 | €4,693 | +€4,110 | +705% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,280 | €15,637 | +€10,357 | +196% |
| Other operating charges | 640/8 | €1,074 | €3,097 | +€2,023 | +188% |
| Gross operating margin | 9900 | €42,387 | €68,348 | +€25,961 | +61.2% |
| Operating profit (loss) | 9901 | €36,033 | €49,614 | +€13,581 | +37.7% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €709 | €1,201 | +€492 | +69.3% |
| Recurring financial charges | 65 | €709 | €1,201 | +€492 | +69.3% |
| Profit (loss) for the period before taxes | 9903 | €35,337 | €48,413 | +€13,076 | +37.0% |
| Income taxes | 67/77 | €8,708 | €11,789 | +€3,081 | +35.4% |
| Profit (loss) for the period | 9904 | €26,628 | €36,623 | +€9,995 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,628 | €36,623 | +€9,995 | +37.5% |
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 19 October 2026 via checked.be.