KA GLOBAL 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 GLOBAL CONSULTING
Largest movements
- Deferred charges and accrued income +€1,832
up €1,832 (+388%), from €472 to €2,304
- Cash -€1,305
down €1,305 (-50.7%), from €2,577 to €1,271
mainly Investment in fixed assets (net) (-€2,158) and Deferred charges and accrued income (-€1,832)
- Tangible fixed assets +€1,251
new in 2025: €1,251
- Receivables within one year -€389
down €389 (-1.6%), from €24,621 to €24,231
of which Other amounts receivable: -€4,038
- Trade debts +€1,737
up €1,737 (+424%), from €409 to €2,146
- Gross operating margin -€1,008
down €1,008 (-57.6%), from €1,750 to €742
- Depreciation +€848
new in 2025: €848
- Other operating charges -€735
down €735 (-92.1%), from €798 to €63
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 | €27,670 | €29,117 | +€1,447 | +5.2% |
| Fixed assets | 21/28 | - | €1,310 | +€1,310 | |
| Tangible fixed assets | 22/27 | - | €1,251 | +€1,251 | |
| Furniture and vehicles | 24 | - | €1,251 | +€1,251 | |
| Financial fixed assets | 28 | - | €58 | +€58 | |
| Current assets | 29/58 | €27,670 | €27,807 | +€137 | +0.5% |
| Amounts receivable within one year | 40/41 | €24,621 | €24,231 | -€389 | -1.6% |
| Trade receivables | 40 | €1,035 | €4,684 | +€3,649 | +353% |
| Other amounts receivable | 41 | €23,586 | €19,547 | -€4,038 | -17.1% |
| Cash at bank and in hand | 54/58 | €2,577 | €1,271 | -€1,305 | -50.7% |
| Deferred charges and accrued income | 490/1 | €472 | €2,304 | +€1,832 | +388% |
| Total equity and liabilities | 10/49 | €27,670 | €29,117 | +€1,447 | +5.2% |
| Equity | 10/15 | €27,260 | €26,970 | -€290 | -1.1% |
| Reserves | 13 | €20,005 | €20,005 | = | 0.0% |
| Distributable reserves | 133 | €20,005 | €20,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,255 | €6,965 | -€290 | -4.0% |
| Amounts payable | 17/49 | €409 | €2,146 | +€1,737 | +424% |
| Amounts payable within one year | 42/48 | €409 | €2,146 | +€1,737 | +424% |
| Trade debts | 44 | €409 | €2,146 | +€1,737 | +424% |
| Suppliers | 440/4 | €409 | €2,146 | +€1,737 | +424% |
| Non-recurring operating income | 76A | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €848 | +€848 | |
| Other operating charges | 640/8 | €798 | €63 | -€735 | -92.1% |
| Gross operating margin | 9900 | €1,750 | €742 | -€1,008 | -57.6% |
| Operating profit (loss) | 9901 | €952 | -€170 | -€1,121 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.5% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.5% |
| Financial charges | 65/66B | €110 | €121 | +€11 | +9.8% |
| Recurring financial charges | 65 | €110 | €121 | +€11 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €854 | -€290 | -€1,144 | |
| Profit (loss) for the period | 9904 | €854 | -€290 | -€1,144 | |
| Profit (loss) for the period to be appropriated | 9905 | €854 | -€290 | -€1,144 |
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 28 October 2026 via checked.be.