KBA 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.
KBA Consulting
Largest movements
- Tangible fixed assets +€35,549
up €35,549 (+189%), from €18,844 to €54,394
of which Furniture and vehicles: +€31,016
- Cash -€15,475
down €15,475 (-7.7%), from €200,810 to €185,335
mainly Contributions, distributions and other (-€333,815) and Investment in fixed assets (net) (-€45,973)
- Receivables within one year -€8,574
down €8,574 (-12.7%), from €67,338 to €58,763
of which Other amounts receivable: -€30,207
- Profit (loss) carried forward -€245,763
down €245,763 (-100%), from €245,763 to €0
- Other debts +€222,402
up €222,402 (+301%), from €74,003 to €296,405
- Debts after one year +€19,689
new in 2025: €19,689
- Trade debts +€8,676
up €8,676 (+1,681%), from €516 to €9,192
- Current portion of long-term debt +€5,532
new in 2025: €5,532
- Financial income +€21,073
up €21,073 (+1,181%), from €1,785 to €22,858
- Taxes +€10,350
up €10,350 (+42.9%), from €24,114 to €34,464
- Depreciation +€4,737
up €4,737 (+83.3%), from €5,687 to €10,423
- Gross operating margin -€4,710
down €4,710 (-4.0%), from €116,885 to €112,175
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 | €331,203 | €342,124 | +€10,920 | +3.3% |
| Fixed assets | 21/28 | €61,716 | €97,265 | +€35,549 | +57.6% |
| Tangible fixed assets | 22/27 | €18,844 | €54,394 | +€35,549 | +189% |
| Furniture and vehicles | 24 | €4,996 | €36,012 | +€31,016 | +621% |
| Other tangible fixed assets | 26 | €6,148 | €18,381 | +€12,234 | +199% |
| Assets under construction and advance payments | 27 | €7,700 | €0 | -€7,700 | -100% |
| Financial fixed assets | 28 | €42,871 | €42,871 | = | 0.0% |
| Current assets | 29/58 | €269,488 | €244,859 | -€24,629 | -9.1% |
| Amounts receivable within one year | 40/41 | €67,338 | €58,763 | -€8,574 | -12.7% |
| Trade receivables | 40 | - | €21,632 | +€21,632 | |
| Other amounts receivable | 41 | €67,338 | €37,131 | -€30,207 | -44.9% |
| Cash at bank and in hand | 54/58 | €200,810 | €185,335 | -€15,475 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,340 | €761 | -€580 | -43.2% |
| Total equity and liabilities | 10/49 | €331,203 | €342,124 | +€10,920 | +3.3% |
| Equity | 10/15 | €247,763 | €2,000 | -€245,763 | -99.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,763 | €0 | -€245,763 | -100% |
| Amounts payable | 17/49 | €83,440 | €340,124 | +€256,683 | +308% |
| Amounts payable after more than one year | 17 | - | €19,689 | +€19,689 | |
| Financial debts | 170/4 | - | €19,689 | +€19,689 | |
| Amounts payable within one year | 42/48 | €83,335 | €320,318 | +€236,983 | +284% |
| Current portion of amounts payable after more than one year | 42 | - | €5,532 | +€5,532 | |
| Trade debts | 44 | €516 | €9,192 | +€8,676 | +1,681% |
| Suppliers | 440/4 | €516 | €9,192 | +€8,676 | +1,681% |
| Taxes, remuneration and social security | 45 | €8,816 | €9,189 | +€373 | +4.2% |
| Taxes | 450/3 | €8,816 | €9,189 | +€373 | +4.2% |
| Other amounts payable | 47/48 | €74,003 | €296,405 | +€222,402 | +301% |
| Accrued charges and deferred income | 492/3 | €105 | €117 | +€12 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,687 | €10,423 | +€4,737 | +83.3% |
| Other operating charges | 640/8 | €745 | €1,265 | +€520 | +69.9% |
| Non-recurring operating charges | 66A | €470 | €0 | -€470 | -100% |
| Gross operating margin | 9900 | €116,885 | €112,175 | -€4,710 | -4.0% |
| Operating profit (loss) | 9901 | €109,984 | €100,487 | -€9,497 | -8.6% |
| Financial income | 75/76B | €1,785 | €22,858 | +€21,073 | +1,181% |
| Recurring financial income | 75 | €1,785 | €22,858 | +€21,073 | +1,181% |
| Financial charges | 65/66B | €139 | €829 | +€690 | +497% |
| Recurring financial charges | 65 | €139 | €829 | +€690 | +497% |
| Profit (loss) for the period before taxes | 9903 | €111,630 | €122,516 | +€10,886 | +9.8% |
| Income taxes | 67/77 | €24,114 | €34,464 | +€10,350 | +42.9% |
| Profit (loss) for the period | 9904 | €87,516 | €88,052 | +€536 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,516 | €88,052 | +€536 | +0.6% |
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.