KAERUS 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.
KAERUS CONSULT
Largest movements
- Tangible fixed assets -€12,259
down €12,259 (-28.9%), from €42,351 to €30,092
of which Furniture and vehicles: -€12,040
- Cash -€11,176
no longer reported in 2024 (was €11,176)
mainly Tax, wage and social debts (-€15,140) and Debts after one year (-€10,353)
- Receivables within one year -€8,269
down €8,269 (-13.9%), from €59,603 to €51,335
of which Trade receivables: -€14,016
- Financial fixed assets +€3,000
up €3,000 (+27.5%), from €10,915 to €13,915
- Tax, wage and social debts -€15,140
down €15,140 (-68.4%), from €22,126 to €6,986
- Debts after one year -€10,353
down €10,353 (-29.7%), from €34,872 to €24,519
- Trade debts -€7,909
down €7,909 (-79.1%), from €10,003 to €2,094
- Short-term financial debts +€4,796
new in 2024: €4,796
- Gross operating margin -€31,420
down €31,420 (-57.7%), from €54,446 to €23,025
- Taxes -€7,440
down €7,440 (-68.3%), from €10,898 to €3,458
- Financial charges +€948
up €948 (+33.4%), from €2,842 to €3,789
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.
Cash bridge derived
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 | €124,225 | €95,528 | -€28,697 | -23.1% |
| Fixed assets | 21/28 | €53,266 | €44,006 | -€9,259 | -17.4% |
| Tangible fixed assets | 22/27 | €42,351 | €30,092 | -€12,259 | -28.9% |
| Furniture and vehicles | 24 | €41,565 | €29,525 | -€12,040 | -29.0% |
| Other tangible fixed assets | 26 | €786 | €566 | -€220 | -28.0% |
| Financial fixed assets | 28 | €10,915 | €13,915 | +€3,000 | +27.5% |
| Current assets | 29/58 | €70,959 | €51,522 | -€19,437 | -27.4% |
| Amounts receivable within one year | 40/41 | €59,603 | €51,335 | -€8,269 | -13.9% |
| Trade receivables | 40 | €18,461 | €4,445 | -€14,016 | -75.9% |
| Other amounts receivable | 41 | €41,142 | €46,889 | +€5,747 | +14.0% |
| Cash at bank and in hand | 54/58 | €11,176 | - | -€11,176 | |
| Deferred charges and accrued income | 490/1 | €180 | €187 | +€7 | +3.8% |
| Total equity and liabilities | 10/49 | €124,225 | €95,528 | -€28,697 | -23.1% |
| Equity | 10/15 | €46,656 | €46,035 | -€621 | -1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,750 | €42,750 | = | 0.0% |
| Distributable reserves | 133 | €42,750 | €42,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €906 | €285 | -€621 | -68.6% |
| Amounts payable | 17/49 | €77,569 | €49,494 | -€28,076 | -36.2% |
| Amounts payable after more than one year | 17 | €34,872 | €24,519 | -€10,353 | -29.7% |
| Financial debts | 170/4 | €34,872 | €24,519 | -€10,353 | -29.7% |
| Amounts payable within one year | 42/48 | €42,698 | €24,975 | -€17,723 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €10,569 | €11,099 | +€530 | +5.0% |
| Financial debts | 43 | - | €4,796 | +€4,796 | |
| Credit institutions | 430/8 | - | €4,796 | +€4,796 | |
| Trade debts | 44 | €10,003 | €2,094 | -€7,909 | -79.1% |
| Suppliers | 440/4 | €10,003 | €2,094 | -€7,909 | -79.1% |
| Taxes, remuneration and social security | 45 | €22,126 | €6,986 | -€15,140 | -68.4% |
| Taxes | 450/3 | €22,126 | €6,986 | -€15,140 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,490 | €14,615 | +€125 | +0.9% |
| Other operating charges | 640/8 | €2,316 | €1,784 | -€531 | -22.9% |
| Gross operating margin | 9900 | €54,446 | €23,025 | -€31,420 | -57.7% |
| Operating profit (loss) | 9901 | €37,640 | €6,626 | -€31,014 | -82.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900.0% |
| Financial charges | 65/66B | €2,842 | €3,789 | +€948 | +33.4% |
| Recurring financial charges | 65 | €2,842 | €3,789 | +€948 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €34,799 | €2,837 | -€31,962 | -91.8% |
| Income taxes | 67/77 | €10,898 | €3,458 | -€7,440 | -68.3% |
| Profit (loss) for the period | 9904 | €23,901 | -€621 | -€24,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,901 | -€621 | -€24,522 |
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 12 October 2026 via checked.be.