« K-Tree 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-Tree Consulting »
Largest movements
- Receivables within one year -€3,481
down €3,481 (-51.1%), from €6,809 to €3,327
of which Trade receivables: -€4,182
- Cash -€1,488
down €1,488 (-75.2%), from €1,979 to €491
mainly Net result for the year (-€12,970) and Trade debts (-€4,627)
- Tangible fixed assets -€588
down €588 (-25.2%), from €2,337 to €1,749
- Profit (loss) carried forward -€12,970
down €12,970 (-41.1%), from -€31,551 to -€44,521
- Other debts +€12,594
up €12,594 (+80.1%), from €15,725 to €28,319
- Trade debts -€4,627
no longer reported in 2025 (was €4,627)
- Accrued charges and deferred income -€391
no longer reported in 2025 (was €391)
- Tax, wage and social debts -€163
down €163 (-11.1%), from €1,472 to €1,309
- Gross operating margin +€9,057
up €9,057 (+43.6%), from -€20,787 to -€11,730
- Financial charges -€2,598
down €2,598 (-91.8%), from €2,829 to €231
- Taxes -€372
no longer reported in 2025 (was €372)
- Other operating charges -€214
down €214 (-33.7%), from €636 to €422
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 | €11,125 | €5,568 | -€5,558 | -50.0% |
| Fixed assets | 21/28 | €2,337 | €1,749 | -€588 | -25.2% |
| Tangible fixed assets | 22/27 | €2,337 | €1,749 | -€588 | -25.2% |
| Furniture and vehicles | 24 | €2,337 | €1,749 | -€588 | -25.2% |
| Current assets | 29/58 | €8,788 | €3,818 | -€4,970 | -56.6% |
| Amounts receivable within one year | 40/41 | €6,809 | €3,327 | -€3,481 | -51.1% |
| Trade receivables | 40 | €4,182 | - | -€4,182 | |
| Other amounts receivable | 41 | €2,627 | €3,327 | +€701 | +26.7% |
| Cash at bank and in hand | 54/58 | €1,979 | €491 | -€1,488 | -75.2% |
| Total equity and liabilities | 10/49 | €11,125 | €5,568 | -€5,558 | -50.0% |
| Equity | 10/15 | -€11,091 | -€24,061 | -€12,970 | -117% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,551 | -€44,521 | -€12,970 | -41.1% |
| Amounts payable | 17/49 | €22,216 | €29,628 | +€7,413 | +33.4% |
| Amounts payable within one year | 42/48 | €21,825 | €29,628 | +€7,804 | +35.8% |
| Trade debts | 44 | €4,627 | - | -€4,627 | |
| Suppliers | 440/4 | €4,627 | - | -€4,627 | |
| Taxes, remuneration and social security | 45 | €1,472 | €1,309 | -€163 | -11.1% |
| Taxes | 450/3 | €1,472 | €1,309 | -€163 | -11.1% |
| Other amounts payable | 47/48 | €15,725 | €28,319 | +€12,594 | +80.1% |
| Accrued charges and deferred income | 492/3 | €391 | - | -€391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €588 | = | 0.0% |
| Other operating charges | 640/8 | €636 | €422 | -€214 | -33.7% |
| Gross operating margin | 9900 | -€20,787 | -€11,730 | +€9,057 | +43.6% |
| Operating profit (loss) | 9901 | -€22,011 | -€12,739 | +€9,271 | +42.1% |
| Financial charges | 65/66B | €2,829 | €231 | -€2,598 | -91.8% |
| Recurring financial charges | 65 | €2,829 | €231 | -€2,598 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,839 | -€12,970 | +€11,869 | +47.8% |
| Income taxes | 67/77 | €372 | - | -€372 | |
| Profit (loss) for the period | 9904 | -€25,212 | -€12,970 | +€12,241 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,212 | -€12,970 | +€12,241 | +48.6% |
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.