KB FINANCE 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.
KB FINANCE CONSULTING
Largest movements
- Receivables within one year +€61,870
up €61,870 (+65.8%), from €94,030 to €155,899
of which Other amounts receivable: +€88,916
- Cash +€3,693
up €3,693 (+13.1%), from €28,247 to €31,940
mainly Net result for the year (+€48,374) and Trade debts (+€9,914)
- Profit (loss) carried forward +€48,374
up €48,374 (+54.9%), from €88,103 to €136,477
- Trade debts +€9,914
up €9,914 (+279%), from €3,552 to €13,466
- Tax, wage and social debts +€7,274
up €7,274 (+24.6%), from €29,622 to €36,896
- Financial income +€5,913
new in 2025: €5,913
- Gross operating margin +€3,794
up €3,794 (+6.9%), from €54,596 to €58,390
- Taxes +€3,321
up €3,321 (+30.2%), from €10,993 to €14,314
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 | €122,277 | €187,839 | +€65,562 | +53.6% |
| Current assets | 29/58 | €122,277 | €187,839 | +€65,562 | +53.6% |
| Amounts receivable within one year | 40/41 | €94,030 | €155,899 | +€61,870 | +65.8% |
| Trade receivables | 40 | €27,046 | - | -€27,046 | |
| Other amounts receivable | 41 | €66,983 | €155,899 | +€88,916 | +133% |
| Cash at bank and in hand | 54/58 | €28,247 | €31,940 | +€3,693 | +13.1% |
| Total equity and liabilities | 10/49 | €122,277 | €187,839 | +€65,562 | +53.6% |
| Equity | 10/15 | €89,103 | €137,477 | +€48,374 | +54.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,103 | €136,477 | +€48,374 | +54.9% |
| Amounts payable | 17/49 | €33,174 | €50,362 | +€17,188 | +51.8% |
| Amounts payable within one year | 42/48 | €33,174 | €50,362 | +€17,188 | +51.8% |
| Trade debts | 44 | €3,552 | €13,466 | +€9,914 | +279% |
| Suppliers | 440/4 | €3,552 | €13,466 | +€9,914 | +279% |
| Taxes, remuneration and social security | 45 | €29,622 | €36,896 | +€7,274 | +24.6% |
| Taxes | 450/3 | €29,622 | €36,896 | +€7,274 | +24.6% |
| Other operating charges | 640/8 | €1,443 | €1,390 | -€53 | -3.7% |
| Gross operating margin | 9900 | €54,596 | €58,390 | +€3,794 | +6.9% |
| Operating profit (loss) | 9901 | €53,153 | €57,001 | +€3,847 | +7.2% |
| Financial income | 75/76B | - | €5,913 | +€5,913 | |
| Recurring financial income | 75 | - | €5,913 | +€5,913 | |
| Financial charges | 65/66B | €11 | €225 | +€214 | +1,967% |
| Recurring financial charges | 65 | €11 | €225 | +€214 | +1,967% |
| Profit (loss) for the period before taxes | 9903 | €53,142 | €62,688 | +€9,546 | +18.0% |
| Income taxes | 67/77 | €10,993 | €14,314 | +€3,321 | +30.2% |
| Profit (loss) for the period | 9904 | €42,149 | €48,374 | +€6,225 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,149 | €48,374 | +€6,225 | +14.8% |
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 28 October 2026 via checked.be.