KANTOOR A & S: what changed
What changed
KANTOOR A & S
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€144,076
2024 · €92,833+€51,243
Equity
€633,535
2024 · €527,567+€105,968
Cash
€213,670
2024 · €87,121+€126,550
Balance sheet total
€968,123
2024 · €881,188+€86,935
Largest movements
Assets
- Cash +€126,550
up €126,550 (+145%), from €87,121 to €213,670
mainly Net result for the year (+€144,076) and Depreciation (+€47,291)
- Tangible fixed assets -€30,910
down €30,910 (-8.8%), from €351,054 to €320,144
of which Furniture and vehicles: -€20,086
- Receivables within one year -€17,188
down €17,188 (-8.5%), from €202,884 to €185,695
of which Other amounts receivable: -€17,188
Equity and liabilities
- Reserves +€105,968
up €105,968 (+20.8%), from €508,975 to €614,943
of which Distributable reserves: +€117,924
- Current portion of long-term debt -€12,251
down €12,251 (-39.3%), from €31,203 to €18,952
Income statement
- Gross operating margin +€124,615
up €124,615 (+87.6%), from €142,249 to €266,864
- Financial income -€48,552
down €48,552 (-98.9%), from €49,095 to €543
of which Non-recurring financial income: -€48,819
- Taxes +€25,240
up €25,240 (+56.7%), from €44,501 to €69,740
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€92,833
Gross operating margin
+€124,615
Depreciation
+€18
Other operating charges
+€635
Financial income
-€48,552
Financial charges
-€233
Taxes
-€25,240
Result 2025
€144,076
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€195,713
Investment
-€21,381
Financing
-€47,782
Cash 2024
€87,121
From operations (derived)
+€195,713
Net result for the year
+€144,076
Depreciation
+€47,291
Receivables within one year
+€17,188
Deferred charges and accrued income
-€3,483
Provisions
-€3,064
Smaller working-capital items
-€250
Tax, wage and social debts
-€6,045
Investment (derived)
-€21,381
Investment in fixed assets (net)
-€21,381
Financing
-€47,782
Debts after one year
+€2,576
Current portion of long-term debt
-€12,251
Contributions, distributions and other
-€38,108
Cash 2025
€213,670
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €881,188 | €968,123 | +€86,935 | +9.9% |
| Fixed assets | 21/28 | €591,184 | €565,274 | -€25,910 | -4.4% |
| Tangible fixed assets | 22/27 | €351,054 | €320,144 | -€30,910 | -8.8% |
| Land and buildings | 22 | €328,698 | €317,974 | -€10,724 | -3.3% |
| Plant, machinery and equipment | 23 | €100 | €0 | -€100 | -100% |
| Furniture and vehicles | 24 | €22,256 | €2,170 | -€20,086 | -90.3% |
| Financial fixed assets | 28 | €240,130 | €245,130 | +€5,000 | +2.1% |
| Current assets | 29/58 | €290,004 | €402,849 | +€112,844 | +38.9% |
| Amounts receivable within one year | 40/41 | €202,884 | €185,695 | -€17,188 | -8.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €202,884 | €185,695 | -€17,188 | -8.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €87,121 | €213,670 | +€126,550 | +145% |
| Deferred charges and accrued income | 490/1 | €0 | €3,483 | +€3,483 | |
| Total equity and liabilities | 10/49 | €881,188 | €968,123 | +€86,935 | +9.9% |
| Equity | 10/15 | €527,567 | €633,535 | +€105,968 | +20.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €508,975 | €614,943 | +€105,968 | +20.8% |
| Tax-exempt reserves | 132 | €177,226 | €165,269 | -€11,957 | -6.7% |
| Distributable reserves | 133 | €331,750 | €449,674 | +€117,924 | +35.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €43,856 | €40,792 | -€3,064 | -7.0% |
| Deferred taxes | 168 | €43,856 | €40,792 | -€3,064 | -7.0% |
| Amounts payable | 17/49 | €309,765 | €293,797 | -€15,968 | -5.2% |
| Amounts payable after more than one year | 17 | €212,640 | €215,217 | +€2,576 | +1.2% |
| Financial debts | 170/4 | €212,640 | €215,217 | +€2,576 | +1.2% |
| Amounts payable within one year | 42/48 | €97,125 | €78,580 | -€18,545 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €31,203 | €18,952 | -€12,251 | -39.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,636 | €2,371 | -€265 | -10.1% |
| Suppliers | 440/4 | €2,636 | €2,371 | -€265 | -10.1% |
| Taxes, remuneration and social security | 45 | €23,286 | €17,241 | -€6,045 | -26.0% |
| Taxes | 450/3 | €23,286 | €17,241 | -€6,045 | -26.0% |
| Other amounts payable | 47/48 | €40,000 | €40,016 | +€16 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,309 | €47,291 | -€18 | 0.0% |
| Other operating charges | 640/8 | €4,706 | €4,071 | -€635 | -13.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €142,249 | €266,864 | +€124,615 | +87.6% |
| Operating profit (loss) | 9901 | €90,234 | €215,502 | +€125,268 | +139% |
| Financial income | 75/76B | €49,095 | €543 | -€48,552 | -98.9% |
| Recurring financial income | 75 | €276 | €543 | +€267 | +96.6% |
| Non-recurring financial income | 76B | €48,819 | €0 | -€48,819 | -100% |
| Financial charges | 65/66B | €5,060 | €5,293 | +€233 | +4.6% |
| Recurring financial charges | 65 | €4,792 | €5,293 | +€501 | +10.4% |
| Non-recurring financial charges | 66B | €267 | €0 | -€267 | -100% |
| Profit (loss) for the period before taxes | 9903 | €134,270 | €210,752 | +€76,482 | +57.0% |
| Transfer from deferred taxes | 780 | €3,064 | €3,064 | = | 0.0% |
| Income taxes | 67/77 | €44,501 | €69,740 | +€25,240 | +56.7% |
| Profit (loss) for the period | 9904 | €92,833 | €144,076 | +€51,243 | +55.2% |
| Transfer from tax-exempt reserves | 789 | €11,957 | €11,957 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,790 | €156,033 | +€51,243 | +48.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.