KAN 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.
KAN Consulting
Largest movements
- Cash +€37,312
up €37,312 (+151%), from €24,733 to €62,045
mainly Net result for the year (+€32,168) and Receivables within one year (+€14,093)
- Receivables within one year -€14,093
down €14,093 (-59.7%), from €23,620 to €9,527
of which Trade receivables: -€14,068
- Tangible fixed assets -€9,855
down €9,855 (-22.7%), from €43,465 to €33,610
- Current investments +€9,000
new in 2025: €9,000
- Profit (loss) carried forward +€32,168
up €32,168 (+119%), from €27,146 to €59,314
- Debts after one year -€11,192
down €11,192 (-32.5%), from €34,477 to €23,285
- Tax, wage and social debts +€1,439
up €1,439 (+11.0%), from €13,101 to €14,540
- Gross operating margin +€5,954
up €5,954 (+12.7%), from €46,766 to €52,720
- Taxes +€1,305
up €1,305 (+18.5%), from €7,049 to €8,354
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 | €91,892 | €114,999 | +€23,108 | +25.1% |
| Fixed assets | 21/28 | €43,465 | €33,610 | -€9,855 | -22.7% |
| Tangible fixed assets | 22/27 | €43,465 | €33,610 | -€9,855 | -22.7% |
| Furniture and vehicles | 24 | €43,465 | €33,610 | -€9,855 | -22.7% |
| Current assets | 29/58 | €48,427 | €81,390 | +€32,963 | +68.1% |
| Amounts receivable within one year | 40/41 | €23,620 | €9,527 | -€14,093 | -59.7% |
| Trade receivables | 40 | €23,595 | €9,527 | -€14,068 | -59.6% |
| Other amounts receivable | 41 | €25 | - | -€25 | |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €24,733 | €62,045 | +€37,312 | +151% |
| Deferred charges and accrued income | 490/1 | €74 | €817 | +€743 | +1,005% |
| Total equity and liabilities | 10/49 | €91,892 | €114,999 | +€23,108 | +25.1% |
| Equity | 10/15 | €29,646 | €61,814 | +€32,168 | +109% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,146 | €59,314 | +€32,168 | +119% |
| Amounts payable | 17/49 | €62,246 | €53,185 | -€9,061 | -14.6% |
| Amounts payable after more than one year | 17 | €34,477 | €23,285 | -€11,192 | -32.5% |
| Financial debts | 170/4 | €34,477 | €23,285 | -€11,192 | -32.5% |
| Amounts payable within one year | 42/48 | €27,769 | €29,900 | +€2,132 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €10,903 | €11,192 | +€290 | +2.7% |
| Trade debts | 44 | €1,601 | €1,705 | +€104 | +6.5% |
| Suppliers | 440/4 | €1,601 | €1,705 | +€104 | +6.5% |
| Taxes, remuneration and social security | 45 | €13,101 | €14,540 | +€1,439 | +11.0% |
| Taxes | 450/3 | €13,101 | €14,540 | +€1,439 | +11.0% |
| Other amounts payable | 47/48 | €2,164 | €2,463 | +€298 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,093 | €11,129 | +€36 | +0.3% |
| Other operating charges | 640/8 | €536 | €428 | -€109 | -20.3% |
| Gross operating margin | 9900 | €46,766 | €52,720 | +€5,954 | +12.7% |
| Operating profit (loss) | 9901 | €35,137 | €41,163 | +€6,026 | +17.2% |
| Financial income | 75/76B | €56 | €156 | +€100 | +177% |
| Recurring financial income | 75 | €56 | €156 | +€100 | +177% |
| Financial charges | 65/66B | €998 | €797 | -€201 | -20.2% |
| Recurring financial charges | 65 | €998 | €797 | -€201 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €34,195 | €40,522 | +€6,327 | +18.5% |
| Income taxes | 67/77 | €7,049 | €8,354 | +€1,305 | +18.5% |
| Profit (loss) for the period | 9904 | €27,146 | €32,168 | +€5,022 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,146 | €32,168 | +€5,022 | +18.5% |
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 14 October 2026 via checked.be.