Karliger 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.
Karliger Consult
Largest movements
- Cash +€131,739
new in 2025: €131,739
mainly Net result for the year (+€183,423) and Tax, wage and social debts (+€57,072)
- Deferred charges and accrued income +€73,919
new in 2025: €73,919
- Tangible fixed assets +€37,440
new in 2025: €37,440
- Receivables within one year +€17,186
new in 2025: €17,186
- Profit (loss) carried forward +€183,423
up €183,423, from -€4,455 to €178,969
- Tax, wage and social debts +€57,072
new in 2025: €57,072
- Other debts +€18,044
new in 2025: €18,044
- Contributions +€3,000
new in 2025: €3,000
- Gross operating margin +€246,226
up €246,226, from -€1,240 to €244,986
- Taxes +€55,160
new in 2025: €55,160
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 | - | €260,284 | +€260,284 | |
| Fixed assets | 21/28 | - | €37,440 | +€37,440 | |
| Tangible fixed assets | 22/27 | - | €37,440 | +€37,440 | |
| Furniture and vehicles | 24 | - | €37,440 | +€37,440 | |
| Current assets | 29/58 | - | €222,844 | +€222,844 | |
| Amounts receivable within one year | 40/41 | - | €17,186 | +€17,186 | |
| Trade receivables | 40 | - | €17,186 | +€17,186 | |
| Cash at bank and in hand | 54/58 | - | €131,739 | +€131,739 | |
| Deferred charges and accrued income | 490/1 | - | €73,919 | +€73,919 | |
| Total equity and liabilities | 10/49 | €0 | €260,284 | +€260,284 | |
| Equity | 10/15 | -€4,455 | €181,969 | +€186,423 | |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€4,455 | €178,969 | +€183,423 | |
| Amounts payable | 17/49 | €4,455 | €78,315 | +€73,860 | +1,658% |
| Amounts payable within one year | 42/48 | €4,455 | €78,315 | +€73,860 | +1,658% |
| Trade debts | 44 | €4,455 | €3,199 | -€1,255 | -28.2% |
| Suppliers | 440/4 | €4,455 | €3,199 | -€1,255 | -28.2% |
| Taxes, remuneration and social security | 45 | - | €57,072 | +€57,072 | |
| Taxes | 450/3 | - | €57,072 | +€57,072 | |
| Other amounts payable | 47/48 | - | €18,044 | +€18,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,828 | €2,408 | -€420 | -14.8% |
| Other operating charges | 640/8 | €387 | €2,668 | +€2,281 | +589% |
| Gross operating margin | 9900 | -€1,240 | €244,986 | +€246,226 | |
| Operating profit (loss) | 9901 | -€4,455 | €239,909 | +€244,364 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | - | €1,353 | +€1,353 | |
| Recurring financial charges | 65 | - | €1,353 | +€1,353 | |
| Profit (loss) for the period before taxes | 9903 | -€4,455 | €238,583 | +€243,038 | |
| Income taxes | 67/77 | - | €55,160 | +€55,160 | |
| Profit (loss) for the period | 9904 | -€4,455 | €183,423 | +€187,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,455 | €183,423 | +€187,878 |
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 27 October 2026 via checked.be.