KANGAROO 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.
KANGAROO CONSULTING
Largest movements
- Tangible fixed assets -€8,498
down €8,498 (-7.8%), from €108,317 to €99,820
of which Land and buildings: -€9,051
- Other debts -€6,211
down €6,211 (-27.3%), from €22,770 to €16,559
- Gross operating margin +€8,791
up €8,791 (+282%), from €3,118 to €11,910
- Financial income +€5,978
up €5,978 (+968%), from €618 to €6,596
- Depreciation -€5,679
down €5,679 (-27.5%), from €20,651 to €14,972
- Financial charges -€1,784
down €1,784 (-77.3%), from €2,307 to €523
- Other operating charges +€194
up €194 (+4.3%), from €4,472 to €4,666
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 | €434,645 | €424,564 | -€10,081 | -2.3% |
| Fixed assets | 21/28 | €108,751 | €100,254 | -€8,498 | -7.8% |
| Tangible fixed assets | 22/27 | €108,317 | €99,820 | -€8,498 | -7.8% |
| Land and buildings | 22 | €94,336 | €85,285 | -€9,051 | -9.6% |
| Plant, machinery and equipment | 23 | €12,950 | €14,535 | +€1,585 | +12.2% |
| Furniture and vehicles | 24 | €1,031 | - | -€1,031 | |
| Financial fixed assets | 28 | €434 | €434 | = | 0.0% |
| Current assets | 29/58 | €325,894 | €324,310 | -€1,583 | -0.5% |
| Amounts receivable within one year | 40/41 | €227 | €1,774 | +€1,548 | +683% |
| Other amounts receivable | 41 | €227 | €1,774 | +€1,548 | +683% |
| Current investments | 50/53 | €98,522 | €98,522 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €226,212 | €223,038 | -€3,174 | -1.4% |
| Deferred charges and accrued income | 490/1 | €933 | €976 | +€43 | +4.6% |
| Total equity and liabilities | 10/49 | €434,645 | €424,564 | -€10,081 | -2.3% |
| Equity | 10/15 | €407,389 | €405,529 | -€1,860 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €241,357 | €241,357 | = | 0.0% |
| Distributable reserves | 133 | €241,357 | €241,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,440 | €145,581 | -€1,860 | -1.3% |
| Amounts payable | 17/49 | €27,256 | €19,035 | -€8,221 | -30.2% |
| Amounts payable within one year | 42/48 | €25,385 | €17,162 | -€8,223 | -32.4% |
| Trade debts | 44 | €2,604 | €592 | -€2,012 | -77.3% |
| Suppliers | 440/4 | €2,604 | €592 | -€2,012 | -77.3% |
| Taxes, remuneration and social security | 45 | €11 | €11 | = | 0.0% |
| Taxes | 450/3 | €11 | €11 | = | 0.0% |
| Other amounts payable | 47/48 | €22,770 | €16,559 | -€6,211 | -27.3% |
| Accrued charges and deferred income | 492/3 | €1,871 | €1,872 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,651 | €14,972 | -€5,679 | -27.5% |
| Other operating charges | 640/8 | €4,472 | €4,666 | +€194 | +4.3% |
| Gross operating margin | 9900 | €3,118 | €11,910 | +€8,791 | +282% |
| Operating profit (loss) | 9901 | -€22,005 | -€7,728 | +€14,277 | +64.9% |
| Financial income | 75/76B | €618 | €6,596 | +€5,978 | +968% |
| Recurring financial income | 75 | €618 | €6,596 | +€5,978 | +968% |
| Financial charges | 65/66B | €2,307 | €523 | -€1,784 | -77.3% |
| Recurring financial charges | 65 | €2,307 | €523 | -€1,784 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,694 | -€1,655 | +€22,038 | +93.0% |
| Income taxes | 67/77 | €196 | €204 | +€8 | +4.2% |
| Profit (loss) for the period | 9904 | -€23,890 | -€1,860 | +€22,030 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,890 | -€1,860 | +€22,030 | +92.2% |
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 20 October 2026 via checked.be.