KB 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.
KB Consult
Largest movements
- Cash -€25,139
down €25,139 (-20.2%), from €124,376 to €99,236
mainly Contributions, distributions and other (-€33,003) and Receivables within one year (-€12,521)
- Receivables within one year +€12,521
up €12,521 (+48.7%), from €25,713 to €38,233
of which Trade receivables: +€9,039
- Profit (loss) carried forward -€108,467
down €108,467 (-100%), from €108,467 to €0
- Reserves +€107,768
new in 2025: €107,768
- Tax, wage and social debts -€11,749
down €11,749 (-33.2%), from €35,392 to €23,643
of which Taxes: -€11,779
- Contributions -€2,000
down €2,000 (-28.6%), from €7,000 to €5,000
- Gross operating margin -€21,696
down €21,696 (-33.4%), from €64,971 to €43,275
- Taxes -€3,483
down €3,483 (-27.9%), from €12,501 to €9,018
- Financial charges -€667
down €667 (-21.6%), from €3,084 to €2,418
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 | €154,764 | €141,486 | -€13,278 | -8.6% |
| Fixed assets | 21/28 | €3,025 | €2,296 | -€729 | -24.1% |
| Tangible fixed assets | 22/27 | €3,025 | €2,296 | -€729 | -24.1% |
| Plant, machinery and equipment | 23 | €3,025 | €2,296 | -€729 | -24.1% |
| Current assets | 29/58 | €151,739 | €139,190 | -€12,549 | -8.3% |
| Amounts receivable within one year | 40/41 | €25,713 | €38,233 | +€12,521 | +48.7% |
| Trade receivables | 40 | €25,713 | €34,752 | +€9,039 | +35.2% |
| Other amounts receivable | 41 | - | €3,482 | +€3,482 | |
| Cash at bank and in hand | 54/58 | €124,376 | €99,236 | -€25,139 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,651 | €1,720 | +€69 | +4.2% |
| Total equity and liabilities | 10/49 | €154,764 | €141,486 | -€13,278 | -8.6% |
| Equity | 10/15 | €115,467 | €112,768 | -€2,699 | -2.3% |
| Contributions | 10/11 | €7,000 | €5,000 | -€2,000 | -28.6% |
| Reserves | 13 | - | €107,768 | +€107,768 | |
| Distributable reserves | 133 | - | €107,768 | +€107,768 | |
| Profit (loss) carried forward | 14 | €108,467 | €0 | -€108,467 | -100% |
| Amounts payable | 17/49 | €39,296 | €28,718 | -€10,579 | -26.9% |
| Amounts payable within one year | 42/48 | €39,296 | €28,718 | -€10,579 | -26.9% |
| Trade debts | 44 | €19 | €478 | +€459 | +2,394% |
| Suppliers | 440/4 | €19 | €478 | +€459 | +2,394% |
| Taxes, remuneration and social security | 45 | €35,392 | €23,643 | -€11,749 | -33.2% |
| Taxes | 450/3 | €32,151 | €20,373 | -€11,779 | -36.6% |
| Remuneration and social security | 454/9 | €3,241 | €3,271 | +€30 | +0.9% |
| Other amounts payable | 47/48 | €3,885 | €4,596 | +€711 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €729 | +€109 | +17.6% |
| Other operating charges | 640/8 | €350 | €811 | +€462 | +132% |
| Gross operating margin | 9900 | €64,971 | €43,275 | -€21,696 | -33.4% |
| Operating profit (loss) | 9901 | €64,002 | €41,735 | -€22,267 | -34.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,028% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,028% |
| Financial charges | 65/66B | €3,084 | €2,418 | -€667 | -21.6% |
| Recurring financial charges | 65 | €3,084 | €2,418 | -€667 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €60,918 | €39,322 | -€21,595 | -35.5% |
| Income taxes | 67/77 | €12,501 | €9,018 | -€3,483 | -27.9% |
| Profit (loss) for the period | 9904 | €48,417 | €30,304 | -€18,113 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,417 | €30,304 | -€18,113 | -37.4% |
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 15 October 2026 via checked.be.