K2A Consulting: what changed
Two fiscal 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.
K2A Consulting
Largest movements
- Cash +€156,504
up €156,504 (+49.8%), from €314,429 to €470,933
mainly Net result for the year (+€199,070) and Receivables within one year (+€45,414)
- Receivables within one year -€45,414
down €45,414 (-96.2%), from €47,213 to €1,798
of which Trade receivables: -€47,190
- Current investments +€35,526
up €35,526 (+23.7%), from €150,139 to €185,666
- Reserves +€136,955
up €136,955 (+22.9%), from €598,385 to €735,340
of which Distributable reserves: +€136,955
- Short-term financial debts +€20,171
up €20,171, from €0 to €20,171
- Tax, wage and social debts -€16,808
down €16,808 (-48.9%), from €34,378 to €17,570
- Gross operating margin +€75,700
up €75,700 (+34.9%), from €216,781 to €292,481
- Taxes +€21,829
up €21,829 (+33.1%), from €66,015 to €87,845
- Financial income -€3,583
down €3,583 (-34.2%), from €10,466 to €6,884
- Financial charges +€3,183
up €3,183 (+482.1%), from €660 to €3,843
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.
Cash bridge derived
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 | €645,274 | €784,783 | +€139,510 | +21.6% |
| Fixed assets | 21/28 | €131,434 | €124,126 | -€7,308 | -5.6% |
| Tangible fixed assets | 22/27 | €131,434 | €124,126 | -€7,308 | -5.6% |
| Land and buildings | 22 | €124,409 | €118,468 | -€5,941 | -4.8% |
| Furniture and vehicles | 24 | €7,025 | €5,658 | -€1,367 | -19.5% |
| Current assets | 29/58 | €513,839 | €660,657 | +€146,818 | +28.6% |
| Amounts receivable within one year | 40/41 | €47,213 | €1,798 | -€45,414 | -96.2% |
| Trade receivables | 40 | €47,190 | €0 | -€47,190 | -100.0% |
| Other amounts receivable | 41 | €23 | €1,798 | +€1,776 | +7871.3% |
| Current investments | 50/53 | €150,139 | €185,666 | +€35,526 | +23.7% |
| Cash at bank and in hand | 54/58 | €314,429 | €470,933 | +€156,504 | +49.8% |
| Deferred charges and accrued income | 490/1 | €2,058 | €2,260 | +€202 | +9.8% |
| Total equity and liabilities | 10/49 | €645,274 | €784,783 | +€139,510 | +21.6% |
| Equity | 10/15 | €604,585 | €741,540 | +€136,955 | +22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €598,385 | €735,340 | +€136,955 | +22.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €598,385 | €735,340 | +€136,955 | +22.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,688 | €43,243 | +€2,555 | +6.3% |
| Amounts payable within one year | 42/48 | €39,875 | €43,243 | +€3,368 | +8.4% |
| Financial debts | 43 | €0 | €20,171 | +€20,171 | |
| Credit institutions | 430/8 | €0 | €20,171 | +€20,171 | |
| Trade debts | 44 | €2,736 | €5,501 | +€2,766 | +101.1% |
| Suppliers | 440/4 | €2,736 | €5,501 | +€2,766 | +101.1% |
| Taxes, remuneration and social security | 45 | €34,378 | €17,570 | -€16,808 | -48.9% |
| Taxes | 450/3 | €34,378 | €17,570 | -€16,808 | -48.9% |
| Other amounts payable | 47/48 | €2,761 | €0 | -€2,761 | -100.0% |
| Accrued charges and deferred income | 492/3 | €813 | €0 | -€813 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,308 | €7,308 | = | 0.0% |
| Other operating charges | 640/8 | €1,576 | €1,300 | -€276 | -17.5% |
| Gross operating margin | 9900 | €216,781 | €292,481 | +€75,700 | +34.9% |
| Operating profit (loss) | 9901 | €207,897 | €283,873 | +€75,976 | +36.5% |
| Financial income | 75/76B | €10,466 | €6,884 | -€3,583 | -34.2% |
| Recurring financial income | 75 | €10,466 | €6,884 | -€3,583 | -34.2% |
| Financial charges | 65/66B | €660 | €3,843 | +€3,183 | +482.1% |
| Recurring financial charges | 65 | €660 | €3,843 | +€3,183 | +482.1% |
| Profit (loss) for the period before taxes | 9903 | €217,703 | €286,914 | +€69,211 | +31.8% |
| Income taxes | 67/77 | €66,015 | €87,845 | +€21,829 | +33.1% |
| Profit (loss) for the period | 9904 | €151,688 | €199,070 | +€47,382 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,688 | €199,070 | +€47,382 | +31.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.