Kai-Zen 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.
Kai-Zen Consulting
Largest movements
- Receivables within one year +€11,743
up €11,743 (+29.5%), from €39,743 to €51,486
of which Other amounts receivable: +€13,931
- Cash +€9,442
up €9,442 (+130%), from €7,252 to €16,694
mainly Other debts (+€30,600) and Net result for the year (+€12,874)
- Deferred charges and accrued income -€1,481
down €1,481 (-86.9%), from €1,705 to €224
- Tangible fixed assets +€1,177
up €1,177 (+70.0%), from €1,683 to €2,860
- Other debts +€30,600
new in 2025: €30,600
- Profit (loss) carried forward -€23,127
down €23,127 (-96.4%), from €23,985 to €859
- Tax, wage and social debts +€10,428
up €10,428 (+43.0%), from €24,235 to €34,663
of which Taxes: +€10,094
- Trade debts +€2,515
up €2,515 (+48.5%), from €5,186 to €7,701
- Gross operating margin +€14,399
up €14,399 (+19.6%), from €73,544 to €87,943
- Staff costs +€7,400
up €7,400 (+14.5%), from €51,041 to €58,440
- Financial charges +€2,961
up €2,961 (+63.4%), from €4,674 to €7,635
- Taxes +€1,364
up €1,364 (+20.3%), from €6,737 to €8,101
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 | €56,617 | €77,031 | +€20,414 | +36.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €7,917 | €8,628 | +€711 | +9.0% |
| Tangible fixed assets | 22/27 | €1,683 | €2,860 | +€1,177 | +70.0% |
| Furniture and vehicles | 24 | €1,683 | €2,860 | +€1,177 | +70.0% |
| Financial fixed assets | 28 | €6,234 | €5,768 | -€466 | -7.5% |
| Current assets | 29/58 | €48,700 | €68,403 | +€19,703 | +40.5% |
| Amounts receivable within one year | 40/41 | €39,743 | €51,486 | +€11,743 | +29.5% |
| Trade receivables | 40 | €16,438 | €14,250 | -€2,188 | -13.3% |
| Other amounts receivable | 41 | €23,305 | €37,236 | +€13,931 | +59.8% |
| Cash at bank and in hand | 54/58 | €7,252 | €16,694 | +€9,442 | +130% |
| Deferred charges and accrued income | 490/1 | €1,705 | €224 | -€1,481 | -86.9% |
| Total equity and liabilities | 10/49 | €56,617 | €77,031 | +€20,414 | +36.1% |
| Equity | 10/15 | €26,985 | €3,859 | -€23,127 | -85.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,985 | €859 | -€23,127 | -96.4% |
| Amounts payable | 17/49 | €29,632 | €73,173 | +€43,541 | +147% |
| Amounts payable within one year | 42/48 | €29,463 | €73,072 | +€43,608 | +148% |
| Financial debts | 43 | €42 | €108 | +€65 | +154% |
| Credit institutions | 430/8 | €42 | €108 | +€65 | +154% |
| Trade debts | 44 | €5,186 | €7,701 | +€2,515 | +48.5% |
| Suppliers | 440/4 | €5,186 | €7,701 | +€2,515 | +48.5% |
| Taxes, remuneration and social security | 45 | €24,235 | €34,663 | +€10,428 | +43.0% |
| Taxes | 450/3 | €16,483 | €26,578 | +€10,094 | +61.2% |
| Remuneration and social security | 454/9 | €7,752 | €8,086 | +€334 | +4.3% |
| Other amounts payable | 47/48 | - | €30,600 | +€30,600 | |
| Accrued charges and deferred income | 492/3 | €168 | €101 | -€67 | -40.1% |
| Remuneration, social security and pensions | 62 | €51,041 | €58,440 | +€7,400 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | €1,137 | +€195 | +20.7% |
| Other operating charges | 640/8 | €1,004 | €1,510 | +€507 | +50.5% |
| Gross operating margin | 9900 | €73,544 | €87,943 | +€14,399 | +19.6% |
| Operating profit (loss) | 9901 | €20,558 | €26,855 | +€6,297 | +30.6% |
| Financial income | 75/76B | €893 | €1,755 | +€862 | +96.5% |
| Recurring financial income | 75 | €893 | €1,755 | +€862 | +96.5% |
| Financial charges | 65/66B | €4,674 | €7,635 | +€2,961 | +63.4% |
| Recurring financial charges | 65 | €4,674 | €7,635 | +€2,961 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €16,776 | €20,975 | +€4,198 | +25.0% |
| Income taxes | 67/77 | €6,737 | €8,101 | +€1,364 | +20.3% |
| Profit (loss) for the period | 9904 | €10,040 | €12,874 | +€2,834 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,040 | €12,874 | +€2,834 | +28.2% |
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 22 October 2026 via checked.be.