KBRG 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.
KBRG Consulting
Largest movements
- Receivables within one year -€19,439
down €19,439 (-12.0%), from €162,642 to €143,203
of which Trade receivables: -€38,588
- Cash +€13,089
up €13,089 (+170%), from €7,714 to €20,803
mainly Net result for the year (+€29,491) and Receivables within one year (+€19,439)
- Deferred charges and accrued income +€7,200
up €7,200 (+25.0%), from €28,800 to €36,000
- Tangible fixed assets -€3,457
down €3,457 (-12.2%), from €28,373 to €24,916
of which Furniture and vehicles: -€4,225
- Tax, wage and social debts -€9,721
down €9,721 (-18.9%), from €51,505 to €41,784
- Profit (loss) carried forward +€9,491
up €9,491 (+13.7%), from €69,277 to €78,768
- Trade debts -€5,150
down €5,150 (-59.1%), from €8,711 to €3,561
- Turnover -€30,688
down €30,688 (-15.7%), from €195,338 to €164,650
- Purchases and services -€25,234
down €25,234 (-18.9%), from €133,821 to €108,587
- Taxes -€6,088
down €6,088 (-27.5%), from €22,139 to €16,051
- Gross operating margin -€5,453
down €5,453 (-8.9%), from €61,516 to €56,063
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,330 | €226,723 | -€2,607 | -1.1% |
| Fixed assets | 21/28 | €30,173 | €26,716 | -€3,457 | -11.5% |
| Tangible fixed assets | 22/27 | €28,373 | €24,916 | -€3,457 | -12.2% |
| Land and buildings | 22 | €1,898 | €949 | -€949 | -50.0% |
| Plant, machinery and equipment | 23 | - | €1,717 | +€1,717 | |
| Furniture and vehicles | 24 | €26,476 | €22,251 | -€4,225 | -16.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €199,157 | €200,007 | +€850 | +0.4% |
| Amounts receivable within one year | 40/41 | €162,642 | €143,203 | -€19,439 | -12.0% |
| Trade receivables | 40 | €39,910 | €1,322 | -€38,588 | -96.7% |
| Other amounts receivable | 41 | €122,733 | €141,881 | +€19,149 | +15.6% |
| Cash at bank and in hand | 54/58 | €7,714 | €20,803 | +€13,089 | +170% |
| Deferred charges and accrued income | 490/1 | €28,800 | €36,000 | +€7,200 | +25.0% |
| Total equity and liabilities | 10/49 | €229,330 | €226,723 | -€2,607 | -1.1% |
| Equity | 10/15 | €138,913 | €148,405 | +€9,491 | +6.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €63,636 | €63,636 | = | 0.0% |
| Distributable reserves | 133 | €63,636 | €63,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,277 | €78,768 | +€9,491 | +13.7% |
| Amounts payable | 17/49 | €90,417 | €78,318 | -€12,099 | -13.4% |
| Amounts payable within one year | 42/48 | €90,417 | €78,318 | -€12,099 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | - | €1,661 | +€1,661 | |
| Trade debts | 44 | €8,711 | €3,561 | -€5,150 | -59.1% |
| Suppliers | 440/4 | €8,711 | €3,561 | -€5,150 | -59.1% |
| Taxes, remuneration and social security | 45 | €51,505 | €41,784 | -€9,721 | -18.9% |
| Taxes | 450/3 | €51,505 | €41,784 | -€9,721 | -18.9% |
| Other amounts payable | 47/48 | €30,201 | €31,313 | +€1,112 | +3.7% |
| Turnover | 70 | €195,338 | €164,650 | -€30,688 | -15.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €133,821 | €108,587 | -€25,234 | -18.9% |
| Remuneration, social security and pensions | 62 | €543 | €1,398 | +€855 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,392 | €5,938 | +€1,545 | +35.2% |
| Other operating charges | 640/8 | €586 | €493 | -€93 | -15.9% |
| Gross operating margin | 9900 | €61,516 | €56,063 | -€5,453 | -8.9% |
| Operating profit (loss) | 9901 | €55,995 | €48,234 | -€7,760 | -13.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +8,133% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +8,133% |
| Financial charges | 65/66B | €1,624 | €2,694 | +€1,070 | +65.9% |
| Recurring financial charges | 65 | €1,624 | €2,694 | +€1,070 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €54,370 | €45,543 | -€8,828 | -16.2% |
| Income taxes | 67/77 | €22,139 | €16,051 | -€6,088 | -27.5% |
| Profit (loss) for the period | 9904 | €32,231 | €29,491 | -€2,740 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,231 | €29,491 | -€2,740 | -8.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.