K.Y. 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.Y. Consult
Largest movements
- Receivables within one year -€67,234
down €67,234 (-45.0%), from €149,320 to €82,086
of which Other amounts receivable: -€63,855
- Tax, wage and social debts -€38,285
no longer reported in 2024 (was €38,285)
- Profit (loss) carried forward -€23,924
down €23,924 (-26.3%), from €90,874 to €66,950
- Debts after one year -€4,261
down €4,261 (-34.0%), from €12,529 to €8,268
- Trade debts -€3,038
down €3,038 (-74.2%), from €4,094 to €1,055
- Gross operating margin -€8,446
down €8,446 (-64.9%), from -€13,004 to -€21,449
- Financial charges +€477
up €477 (+43.5%), from €1,097 to €1,575
- Other operating charges -€450
down €450 (-90.0%), from €500 to €50
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,889 | €82,486 | -€68,403 | -45.3% |
| Fixed assets | 21/28 | €1,250 | €400 | -€850 | -68.0% |
| Tangible fixed assets | 22/27 | €1,172 | €322 | -€850 | -72.6% |
| Furniture and vehicles | 24 | €1,172 | €322 | -€850 | -72.6% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €149,639 | €82,086 | -€67,553 | -45.1% |
| Amounts receivable within one year | 40/41 | €149,320 | €82,086 | -€67,234 | -45.0% |
| Trade receivables | 40 | €7,977 | €4,598 | -€3,379 | -42.4% |
| Other amounts receivable | 41 | €141,344 | €77,488 | -€63,855 | -45.2% |
| Cash at bank and in hand | 54/58 | €204 | - | -€204 | |
| Deferred charges and accrued income | 490/1 | €115 | - | -€115 | |
| Total equity and liabilities | 10/49 | €150,889 | €82,486 | -€68,403 | -45.3% |
| Equity | 10/15 | €91,874 | €67,950 | -€23,924 | -26.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,874 | €66,950 | -€23,924 | -26.3% |
| Amounts payable | 17/49 | €59,015 | €14,536 | -€44,479 | -75.4% |
| Amounts payable after more than one year | 17 | €12,529 | €8,268 | -€4,261 | -34.0% |
| Financial debts | 170/4 | €12,529 | €8,268 | -€4,261 | -34.0% |
| Amounts payable within one year | 42/48 | €46,486 | €6,268 | -€40,218 | -86.5% |
| Current portion of amounts payable after more than one year | 42 | €4,095 | €4,850 | +€755 | +18.4% |
| Financial debts | 43 | €12 | €363 | +€351 | +2,922% |
| Credit institutions | 430/8 | €12 | €363 | +€351 | +2,922% |
| Trade debts | 44 | €4,094 | €1,055 | -€3,038 | -74.2% |
| Suppliers | 440/4 | €4,094 | €1,055 | -€3,038 | -74.2% |
| Taxes, remuneration and social security | 45 | €38,285 | - | -€38,285 | |
| Taxes | 450/3 | €38,285 | - | -€38,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €870 | €850 | -€20 | -2.3% |
| Other operating charges | 640/8 | €500 | €50 | -€450 | -90.0% |
| Non-recurring operating charges | 66A | €16,929 | - | -€16,929 | |
| Gross operating margin | 9900 | -€13,004 | -€21,449 | -€8,446 | -64.9% |
| Operating profit (loss) | 9901 | -€31,303 | -€22,350 | +€8,953 | +28.6% |
| Financial charges | 65/66B | €1,097 | €1,575 | +€477 | +43.5% |
| Recurring financial charges | 65 | €1,097 | €1,575 | +€477 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,400 | -€23,924 | +€8,476 | +26.2% |
| Income taxes | 67/77 | €123 | - | -€123 | |
| Profit (loss) for the period | 9904 | -€32,523 | -€23,924 | +€8,599 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,523 | -€23,924 | +€8,599 | +26.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.