KAIZEN IT 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.
KAIZEN IT CONSULTING
Largest movements
- Receivables within one year +€18,692
up €18,692 (+117%), from €15,959 to €34,650
of which Trade receivables: +€17,350
- Cash -€5,655
down €5,655 (-12.9%), from €43,779 to €38,124
mainly Contributions, distributions and other (-€60,981) and Receivables within one year (-€18,692)
- Tangible fixed assets -€2,827
down €2,827 (-13.5%), from €20,869 to €18,042
of which Plant, machinery and equipment: -€1,913
- Other debts +€18,634
up €18,634 (+59.4%), from €31,366 to €50,000
- Reserves -€10,981
down €10,981 (-49.9%), from €21,990 to €11,010
- Tax, wage and social debts +€2,422
up €2,422 (+59.2%), from €4,092 to €6,515
- Gross operating margin +€24,258
up €24,258 (+53.7%), from €45,144 to €69,402
- Taxes +€4,875
up €4,875 (+56.0%), from €8,710 to €13,586
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 | €81,717 | €92,583 | +€10,866 | +13.3% |
| Fixed assets | 21/28 | €20,869 | €18,042 | -€2,827 | -13.5% |
| Tangible fixed assets | 22/27 | €20,869 | €18,042 | -€2,827 | -13.5% |
| Plant, machinery and equipment | 23 | €12,505 | €10,592 | -€1,913 | -15.3% |
| Furniture and vehicles | 24 | €8,364 | €7,450 | -€914 | -10.9% |
| Current assets | 29/58 | €60,848 | €74,541 | +€13,693 | +22.5% |
| Amounts receivable within one year | 40/41 | €15,959 | €34,650 | +€18,692 | +117% |
| Trade receivables | 40 | €15,959 | €33,309 | +€17,350 | +109% |
| Other amounts receivable | 41 | - | €1,342 | +€1,342 | |
| Cash at bank and in hand | 54/58 | €43,779 | €38,124 | -€5,655 | -12.9% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,767 | +€657 | +59.1% |
| Total equity and liabilities | 10/49 | €81,717 | €92,583 | +€10,866 | +13.3% |
| Equity | 10/15 | €43,428 | €32,898 | -€10,530 | -24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,990 | €11,010 | -€10,981 | -49.9% |
| Distributable reserves | 133 | €21,990 | €11,010 | -€10,981 | -49.9% |
| Profit (loss) carried forward | 14 | €2,837 | €3,288 | +€451 | +15.9% |
| Amounts payable | 17/49 | €38,289 | €59,685 | +€21,396 | +55.9% |
| Amounts payable within one year | 42/48 | €37,902 | €59,285 | +€21,383 | +56.4% |
| Financial debts | 43 | €1,667 | €1,667 | = | 0.0% |
| Other loans | 439 | €1,667 | €1,667 | = | 0.0% |
| Trade debts | 44 | €776 | €1,104 | +€327 | +42.2% |
| Suppliers | 440/4 | €776 | €1,104 | +€327 | +42.2% |
| Taxes, remuneration and social security | 45 | €4,092 | €6,515 | +€2,422 | +59.2% |
| Taxes | 450/3 | €4,092 | €6,515 | +€2,422 | +59.2% |
| Other amounts payable | 47/48 | €31,366 | €50,000 | +€18,634 | +59.4% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,671 | €4,245 | +€574 | +15.6% |
| Other operating charges | 640/8 | €560 | €702 | +€142 | +25.3% |
| Gross operating margin | 9900 | €45,144 | €69,402 | +€24,258 | +53.7% |
| Operating profit (loss) | 9901 | €40,913 | €64,456 | +€23,543 | +57.5% |
| Financial charges | 65/66B | €645 | €419 | -€226 | -35.0% |
| Recurring financial charges | 65 | €645 | €419 | -€226 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €40,268 | €64,037 | +€23,769 | +59.0% |
| Income taxes | 67/77 | €8,710 | €13,586 | +€4,875 | +56.0% |
| Profit (loss) for the period | 9904 | €31,558 | €50,451 | +€18,893 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,558 | €50,451 | +€18,893 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.