KAIROS 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.
KAIROS CONSULT
Largest movements
- Cash -€363,493
down €363,493 (-86.1%), from €421,956 to €58,463
mainly Other debts (-€327,730) and Contributions, distributions and other (-€150,000)
- Receivables within one year -€15,626
down €15,626 (-97.7%), from €15,986 to €360
of which Trade receivables: -€15,599
- Current investments -€5,849
down €5,849 (-32.5%), from €18,000 to €12,151
- Tangible fixed assets -€5,368
down €5,368 (-58.8%), from €9,123 to €3,755
- Other debts -€327,730
down €327,730 (-99.0%), from €331,052 to €3,321
- Tax, wage and social debts -€56,234
down €56,234 (-79.9%), from €70,369 to €14,135
- Reserves -€6,757
down €6,757 (-11.0%), from €61,686 to €54,929
No income-statement line moved by more than 1% of the activity.
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 | €465,601 | €75,374 | -€390,227 | -83.8% |
| Fixed assets | 21/28 | €9,123 | €3,755 | -€5,368 | -58.8% |
| Tangible fixed assets | 22/27 | €9,123 | €3,755 | -€5,368 | -58.8% |
| Furniture and vehicles | 24 | €9,123 | €3,755 | -€5,368 | -58.8% |
| Current assets | 29/58 | €456,478 | €71,619 | -€384,859 | -84.3% |
| Amounts receivable within one year | 40/41 | €15,986 | €360 | -€15,626 | -97.7% |
| Trade receivables | 40 | €15,599 | - | -€15,599 | |
| Other amounts receivable | 41 | €387 | €360 | -€27 | -7.0% |
| Current investments | 50/53 | €18,000 | €12,151 | -€5,849 | -32.5% |
| Cash at bank and in hand | 54/58 | €421,956 | €58,463 | -€363,493 | -86.1% |
| Deferred charges and accrued income | 490/1 | €536 | €645 | +€109 | +20.3% |
| Total equity and liabilities | 10/49 | €465,601 | €75,374 | -€390,227 | -83.8% |
| Equity | 10/15 | €63,686 | €56,929 | -€6,757 | -10.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,686 | €54,929 | -€6,757 | -11.0% |
| Distributable reserves | 133 | €61,686 | €54,929 | -€6,757 | -11.0% |
| Amounts payable | 17/49 | €401,915 | €18,445 | -€383,470 | -95.4% |
| Amounts payable within one year | 42/48 | €401,915 | €17,916 | -€383,999 | -95.5% |
| Trade debts | 44 | €494 | €460 | -€34 | -6.8% |
| Suppliers | 440/4 | €494 | €460 | -€34 | -6.8% |
| Taxes, remuneration and social security | 45 | €70,369 | €14,135 | -€56,234 | -79.9% |
| Taxes | 450/3 | €70,369 | €14,135 | -€56,234 | -79.9% |
| Other amounts payable | 47/48 | €331,052 | €3,321 | -€327,730 | -99.0% |
| Accrued charges and deferred income | 492/3 | - | €529 | +€529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,225 | €7,103 | +€878 | +14.1% |
| Other operating charges | 640/8 | €401 | €350 | -€51 | -12.8% |
| Gross operating margin | 9900 | €196,115 | €196,478 | +€362 | +0.2% |
| Operating profit (loss) | 9901 | €189,489 | €189,024 | -€464 | -0.2% |
| Financial income | 75/76B | €3,232 | €3,384 | +€151 | +4.7% |
| Recurring financial income | 75 | €3,232 | €3,384 | +€151 | +4.7% |
| Financial charges | 65/66B | €95 | €105 | +€10 | +10.9% |
| Recurring financial charges | 65 | €95 | €105 | +€10 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €192,626 | €192,303 | -€323 | -0.2% |
| Income taxes | 67/77 | €49,083 | €49,060 | -€23 | 0.0% |
| Profit (loss) for the period | 9904 | €143,543 | €143,243 | -€300 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €143,543 | €143,243 | -€300 | -0.2% |
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 18 October 2026 via checked.be.