KB Consilium: what changed
Two fiscal 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.
KB Consilium
Largest movements
- Tangible fixed assets +€56,669
up €56,669 (+37.3%), from €151,858 to €208,527
of which Furniture and vehicles: +€58,091
- Receivables after one year -€18,500
down €18,500 (-52.9%), from €35,000 to €16,500
- Cash +€14,737
up €14,737 (+50.3%), from €29,290 to €44,028
mainly Other debts (+€31,174) and Debts after one year (+€22,895)
- Deferred charges and accrued income +€3,061
up €3,061 (+323.4%), from €947 to €4,008
- Other debts +€31,174
up €31,174 (+337.2%), from €9,246 to €40,420
- Debts after one year +€22,895
up €22,895 (+19.9%), from €115,123 to €138,018
- Reserves -€21,081
down €21,081 (-33.7%), from €62,647 to €41,566
- Current portion of long-term debt +€14,461
up €14,461 (+56.3%), from €25,685 to €40,146
- Trade debts +€8,137
up €8,137 (+415.3%), from €1,959 to €10,096
- Depreciation -€5,663
down €5,663 (-32.3%), from €17,558 to €11,894
- Financial charges +€3,459
up €3,459 (+21.1%), from €16,401 to €19,860
- Gross operating margin +€2,140
up €2,140 (+3.3%), from €64,485 to €66,625
- Taxes +€1,239
up €1,239 (+13.4%), from €9,241 to €10,480
- Financial income -€825
down €825 (-68.9%), from €1,197 to €372
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.
Cash bridge derived
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 | €227,768 | €283,320 | +€55,551 | +24.4% |
| Fixed assets | 21/28 | €156,508 | €213,177 | +€56,669 | +36.2% |
| Tangible fixed assets | 22/27 | €151,858 | €208,527 | +€56,669 | +37.3% |
| Land and buildings | 22 | €127,890 | €127,890 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,620 | €2,064 | -€557 | -21.2% |
| Furniture and vehicles | 24 | €15,477 | €73,568 | +€58,091 | +375.3% |
| Other tangible fixed assets | 26 | €5,871 | €5,005 | -€866 | -14.7% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €71,260 | €70,143 | -€1,118 | -1.6% |
| Amounts receivable after more than one year | 29 | €35,000 | €16,500 | -€18,500 | -52.9% |
| Other amounts receivable | 291 | €35,000 | €16,500 | -€18,500 | -52.9% |
| Amounts receivable within one year | 40/41 | €6,023 | €5,607 | -€416 | -6.9% |
| Trade receivables | 40 | €36 | €1,063 | +€1,026 | +2827.1% |
| Other amounts receivable | 41 | €5,987 | €4,545 | -€1,442 | -24.1% |
| Cash at bank and in hand | 54/58 | €29,290 | €44,028 | +€14,737 | +50.3% |
| Deferred charges and accrued income | 490/1 | €947 | €4,008 | +€3,061 | +323.4% |
| Total equity and liabilities | 10/49 | €227,768 | €283,320 | +€55,551 | +24.4% |
| Equity | 10/15 | €63,647 | €42,566 | -€21,081 | -33.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €62,647 | €41,566 | -€21,081 | -33.7% |
| Distributable reserves | 133 | €62,647 | €41,566 | -€21,081 | -33.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €164,121 | €240,753 | +€76,632 | +46.7% |
| Amounts payable after more than one year | 17 | €115,123 | €138,018 | +€22,895 | +19.9% |
| Financial debts | 170/4 | €115,123 | €138,018 | +€22,895 | +19.9% |
| Amounts payable within one year | 42/48 | €48,998 | €102,735 | +€53,737 | +109.7% |
| Current portion of amounts payable after more than one year | 42 | €25,685 | €40,146 | +€14,461 | +56.3% |
| Financial debts | 43 | €5,078 | €5,043 | -€35 | -0.7% |
| Credit institutions | 430/8 | €5,078 | €5,043 | -€35 | -0.7% |
| Trade debts | 44 | €1,959 | €10,096 | +€8,137 | +415.3% |
| Suppliers | 440/4 | €1,959 | €10,096 | +€8,137 | +415.3% |
| Taxes, remuneration and social security | 45 | €7,030 | €7,030 | = | 0.0% |
| Taxes | 450/3 | €4,030 | €4,030 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €9,246 | €40,420 | +€31,174 | +337.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,558 | €11,894 | -€5,663 | -32.3% |
| Other operating charges | 640/8 | €1,871 | €1,924 | +€54 | +2.9% |
| Non-recurring operating charges | 66A | - | €1,477 | +€1,477 | |
| Gross operating margin | 9900 | €64,485 | €66,625 | +€2,140 | +3.3% |
| Operating profit (loss) | 9901 | €45,057 | €51,330 | +€6,273 | +13.9% |
| Financial income | 75/76B | €1,197 | €372 | -€825 | -68.9% |
| Recurring financial income | 75 | €1,197 | €372 | -€825 | -68.9% |
| Financial charges | 65/66B | €16,401 | €19,860 | +€3,459 | +21.1% |
| Recurring financial charges | 65 | €16,401 | €19,860 | +€3,459 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €29,853 | €31,842 | +€1,989 | +6.7% |
| Income taxes | 67/77 | €9,241 | €10,480 | +€1,239 | +13.4% |
| Profit (loss) for the period | 9904 | €20,613 | €21,362 | +€749 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,613 | €21,362 | +€749 | +3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.