KBE 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.
KBE consulting
Largest movements
- Cash +€26,532
up €26,532 (+55.6%), from €47,699 to €74,231
mainly Net result for the year (+€39,768) and Depreciation (+€7,858)
- Receivables within one year +€7,566
up €7,566 (+104%), from €7,260 to €14,826
of which Other amounts receivable: +€5,297
- Tangible fixed assets -€1,639
down €1,639 (-10.4%), from €15,718 to €14,080
- Profit (loss) carried forward +€39,768
up €39,768 (+75.8%), from €52,445 to €92,213
- Tax, wage and social debts -€7,083
down €7,083 (-69.3%), from €10,224 to €3,141
- Other debts -€2,712
no longer reported in 2025 (was €2,712)
- Trade debts +€2,422
up €2,422 (+459%), from €527 to €2,949
- Gross operating margin +€15,901
up €15,901 (+35.6%), from €44,605 to €60,507
- Taxes +€3,018
up €3,018 (+38.5%), from €7,840 to €10,858
- Depreciation +€1,344
up €1,344 (+20.6%), from €6,514 to €7,858
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 | €70,908 | €103,303 | +€32,394 | +45.7% |
| Fixed assets | 21/28 | €15,718 | €14,080 | -€1,639 | -10.4% |
| Tangible fixed assets | 22/27 | €15,718 | €14,080 | -€1,639 | -10.4% |
| Furniture and vehicles | 24 | €15,718 | €14,080 | -€1,639 | -10.4% |
| Current assets | 29/58 | €55,190 | €89,223 | +€34,033 | +61.7% |
| Amounts receivable within one year | 40/41 | €7,260 | €14,826 | +€7,566 | +104% |
| Trade receivables | 40 | €7,260 | €9,529 | +€2,269 | +31.3% |
| Other amounts receivable | 41 | - | €5,297 | +€5,297 | |
| Cash at bank and in hand | 54/58 | €47,699 | €74,231 | +€26,532 | +55.6% |
| Deferred charges and accrued income | 490/1 | €231 | €166 | -€65 | -28.1% |
| Total equity and liabilities | 10/49 | €70,908 | €103,303 | +€32,394 | +45.7% |
| Equity | 10/15 | €57,445 | €97,213 | +€39,768 | +69.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,445 | €92,213 | +€39,768 | +75.8% |
| Amounts payable | 17/49 | €13,464 | €6,090 | -€7,374 | -54.8% |
| Amounts payable within one year | 42/48 | €13,464 | €6,090 | -€7,374 | -54.8% |
| Trade debts | 44 | €527 | €2,949 | +€2,422 | +459% |
| Suppliers | 440/4 | €527 | €2,949 | +€2,422 | +459% |
| Taxes, remuneration and social security | 45 | €10,224 | €3,141 | -€7,083 | -69.3% |
| Taxes | 450/3 | €10,224 | €3,141 | -€7,083 | -69.3% |
| Other amounts payable | 47/48 | €2,712 | - | -€2,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,514 | €7,858 | +€1,344 | +20.6% |
| Other operating charges | 640/8 | €523 | €695 | +€172 | +32.9% |
| Gross operating margin | 9900 | €44,605 | €60,507 | +€15,901 | +35.6% |
| Operating profit (loss) | 9901 | €37,568 | €51,954 | +€14,385 | +38.3% |
| Financial income | 75/76B | €1 | €137 | +€136 | +13,645% |
| Recurring financial income | 75 | €1 | €137 | +€136 | +13,645% |
| Financial charges | 65/66B | €1,758 | €1,466 | -€292 | -16.6% |
| Recurring financial charges | 65 | €1,758 | €1,466 | -€292 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €35,811 | €50,625 | +€14,814 | +41.4% |
| Income taxes | 67/77 | €7,840 | €10,858 | +€3,018 | +38.5% |
| Profit (loss) for the period | 9904 | €27,972 | €39,768 | +€11,796 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,972 | €39,768 | +€11,796 | +42.2% |
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 19 October 2026 via checked.be.