KA CONSULT: 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.
KA CONSULT
Largest movements
- Cash +€4,055
up €4,055 (+7.7%), from €52,579 to €56,634
mainly Net result for the year (+€5,707) and Investment in fixed assets (net) (+€1,677)
- Tangible fixed assets -€1,827
down €1,827 (-92.7%), from €1,970 to €143
- Receivables within one year +€799
new in 2025: €799
of which Trade receivables: +€762
- Profit (loss) carried forward +€5,707
up €5,707 (+56.6%), from €10,091 to €15,798
- Tax, wage and social debts -€3,506
down €3,506 (-80.8%), from €4,341 to €835
- Trade debts +€825
new in 2025: €825
- Depreciation -€2,751
down €2,751 (-94.8%), from €2,901 to €150
- Gross operating margin +€1,433
up €1,433 (+13.7%), from €10,424 to €11,857
- Financial charges +€246
up €246 (+69.5%), from €354 to €600
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 | €57,424 | €60,451 | +€3,026 | +5.3% |
| Fixed assets | 21/28 | €4,845 | €3,018 | -€1,827 | -37.7% |
| Tangible fixed assets | 22/27 | €1,970 | €143 | -€1,827 | -92.7% |
| Furniture and vehicles | 24 | €1,970 | €143 | -€1,827 | -92.7% |
| Financial fixed assets | 28 | €2,875 | €2,875 | = | 0.0% |
| Current assets | 29/58 | €52,579 | €57,433 | +€4,854 | +9.2% |
| Amounts receivable within one year | 40/41 | - | €799 | +€799 | |
| Trade receivables | 40 | - | €762 | +€762 | |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €52,579 | €56,634 | +€4,055 | +7.7% |
| Total equity and liabilities | 10/49 | €57,424 | €60,451 | +€3,026 | +5.3% |
| Equity | 10/15 | €53,083 | €58,790 | +€5,707 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,392 | €24,392 | = | 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% |
| Distributable reserves | 133 | €22,532 | €22,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,091 | €15,798 | +€5,707 | +56.6% |
| Amounts payable | 17/49 | €4,341 | €1,660 | -€2,681 | -61.8% |
| Amounts payable within one year | 42/48 | €4,341 | €1,660 | -€2,681 | -61.8% |
| Trade debts | 44 | - | €825 | +€825 | |
| Suppliers | 440/4 | - | €825 | +€825 | |
| Taxes, remuneration and social security | 45 | €4,341 | €835 | -€3,506 | -80.8% |
| Taxes | 450/3 | €4,341 | €835 | -€3,506 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,901 | €150 | -€2,751 | -94.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €1,677 | +€1,677 | |
| Gross operating margin | 9900 | €10,424 | €11,857 | +€1,433 | +13.7% |
| Operating profit (loss) | 9901 | €7,138 | €9,643 | +€2,504 | +35.1% |
| Financial charges | 65/66B | €354 | €600 | +€246 | +69.5% |
| Recurring financial charges | 65 | €354 | €600 | +€246 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €6,784 | €9,042 | +€2,258 | +33.3% |
| Income taxes | 67/77 | €3,309 | €3,335 | +€27 | +0.8% |
| Profit (loss) for the period | 9904 | €3,476 | €5,707 | +€2,231 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,476 | €5,707 | +€2,231 | +64.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.