KA & A 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.
KA & A CONSULTING
Largest movements
- Tangible fixed assets +€54,071
new in 2025: €54,071
of which Furniture and vehicles: +€52,641
- Current investments +€34,918
up €34,918 (+8.3%), from €419,687 to €454,605
- Receivables within one year +€18,507
up €18,507 (+24.8%), from €74,744 to €93,250
- Reserves +€103,200
up €103,200 (+22.0%), from €469,000 to €572,200
- Gross operating margin +€18,686
up €18,686 (+14.4%), from €129,875 to €148,561
- Depreciation +€10,528
new in 2025: €10,528
- Financial income +€6,596
up €6,596 (+152%), from €4,351 to €10,947
- Taxes +€3,563
up €3,563 (+9.1%), from €39,240 to €42,803
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 | €517,792 | €623,845 | +€106,054 | +20.5% |
| Fixed assets | 21/28 | €5 | €54,076 | +€54,071 | +1,081,414% |
| Tangible fixed assets | 22/27 | - | €54,071 | +€54,071 | |
| Plant, machinery and equipment | 23 | - | €1,430 | +€1,430 | |
| Furniture and vehicles | 24 | - | €52,641 | +€52,641 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €517,787 | €569,770 | +€51,983 | +10.0% |
| Amounts receivable within one year | 40/41 | €74,744 | €93,250 | +€18,507 | +24.8% |
| Trade receivables | 40 | €74,744 | €93,250 | +€18,507 | +24.8% |
| Current investments | 50/53 | €419,687 | €454,605 | +€34,918 | +8.3% |
| Cash at bank and in hand | 54/58 | €21,041 | €20,977 | -€64 | -0.3% |
| Deferred charges and accrued income | 490/1 | €2,315 | €937 | -€1,378 | -59.5% |
| Total equity and liabilities | 10/49 | €517,792 | €623,845 | +€106,054 | +20.5% |
| Equity | 10/15 | €496,702 | €599,929 | +€103,228 | +20.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €469,000 | €572,200 | +€103,200 | +22.0% |
| Distributable reserves | 133 | €469,000 | €572,200 | +€103,200 | +22.0% |
| Profit (loss) carried forward | 14 | €7,702 | €7,729 | +€28 | +0.4% |
| Amounts payable | 17/49 | €21,090 | €23,916 | +€2,826 | +13.4% |
| Amounts payable within one year | 42/48 | €19,835 | €23,585 | +€3,751 | +18.9% |
| Trade debts | 44 | €753 | €792 | +€40 | +5.3% |
| Suppliers | 440/4 | €753 | €792 | +€40 | +5.3% |
| Taxes, remuneration and social security | 45 | €16,888 | €17,558 | +€670 | +4.0% |
| Taxes | 450/3 | €16,888 | €17,558 | +€670 | +4.0% |
| Other amounts payable | 47/48 | €2,195 | €5,235 | +€3,040 | +139% |
| Accrued charges and deferred income | 492/3 | €1,255 | €331 | -€924 | -73.7% |
| Non-recurring operating income | 76A | - | €4,628 | +€4,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,528 | +€10,528 | |
| Other operating charges | 640/8 | €701 | €950 | +€249 | +35.5% |
| Gross operating margin | 9900 | €129,875 | €148,561 | +€18,686 | +14.4% |
| Operating profit (loss) | 9901 | €129,174 | €137,084 | +€7,910 | +6.1% |
| Financial income | 75/76B | €4,351 | €10,947 | +€6,596 | +152% |
| Recurring financial income | 75 | €4,351 | €10,947 | +€6,596 | +152% |
| Financial charges | 65/66B | €541 | €2,001 | +€1,460 | +270% |
| Recurring financial charges | 65 | €541 | €2,001 | +€1,460 | +270% |
| Profit (loss) for the period before taxes | 9903 | €132,984 | €146,030 | +€13,046 | +9.8% |
| Income taxes | 67/77 | €39,240 | €42,803 | +€3,563 | +9.1% |
| Profit (loss) for the period | 9904 | €93,745 | €103,228 | +€9,483 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,745 | €103,228 | +€9,483 | +10.1% |
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 30 October 2026 via checked.be.