KBsConsulting: 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.
KBsConsulting
Largest movements
- Cash +€146,575
up €146,575 (+254%), from €57,703 to €204,278
mainly Current investments (+€140,000) and Net result for the year (+€31,444)
- Current investments -€140,000
down €140,000 (-100%), from €140,000 to €0
- Tangible fixed assets +€13,568
up €13,568 (+159%), from €8,549 to €22,117
of which Furniture and vehicles: +€14,564
- Receivables within one year +€13,471
up €13,471 (+61.0%), from €22,094 to €35,564
of which Other amounts receivable: +€9,075
- Reserves +€31,444
up €31,444 (+12.2%), from €257,339 to €288,783
- Gross operating margin +€2,997
up €2,997 (+6.3%), from €47,552 to €50,548
- Other operating charges +€1,855
up €1,855 (+326%), from €569 to €2,424
- Depreciation +€1,315
up €1,315 (+47.0%), from €2,800 to €4,115
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 | €274,414 | €306,558 | +€32,144 | +11.7% |
| Fixed assets | 21/28 | €8,549 | €22,117 | +€13,568 | +159% |
| Tangible fixed assets | 22/27 | €8,549 | €22,117 | +€13,568 | +159% |
| Plant, machinery and equipment | 23 | €3,343 | €2,347 | -€996 | -29.8% |
| Furniture and vehicles | 24 | €5,206 | €19,770 | +€14,564 | +280% |
| Current assets | 29/58 | €265,865 | €284,441 | +€18,576 | +7.0% |
| Stocks and contracts in progress | 3 | €42,672 | €42,672 | = | 0.0% |
| Contracts in progress | 37 | €42,672 | €42,672 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,094 | €35,564 | +€13,471 | +61.0% |
| Trade receivables | 40 | €8,250 | €12,645 | +€4,396 | +53.3% |
| Other amounts receivable | 41 | €13,844 | €22,919 | +€9,075 | +65.5% |
| Current investments | 50/53 | €140,000 | €0 | -€140,000 | -100% |
| Cash at bank and in hand | 54/58 | €57,703 | €204,278 | +€146,575 | +254% |
| Deferred charges and accrued income | 490/1 | €3,396 | €1,927 | -€1,470 | -43.3% |
| Total equity and liabilities | 10/49 | €274,414 | €306,558 | +€32,144 | +11.7% |
| Equity | 10/15 | €263,539 | €294,983 | +€31,444 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,339 | €288,783 | +€31,444 | +12.2% |
| Distributable reserves | 133 | €257,339 | €288,783 | +€31,444 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €10,875 | €11,574 | +€699 | +6.4% |
| Amounts payable within one year | 42/48 | €10,875 | €11,574 | +€699 | +6.4% |
| Financial debts | 43 | €282 | €960 | +€678 | +240% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €282 | €960 | +€678 | +240% |
| Trade debts | 44 | €1,493 | €135 | -€1,358 | -91.0% |
| Suppliers | 440/4 | €1,493 | €135 | -€1,358 | -91.0% |
| Taxes, remuneration and social security | 45 | €7,311 | €9,465 | +€2,154 | +29.5% |
| Taxes | 450/3 | €4,171 | €6,307 | +€2,136 | +51.2% |
| Remuneration and social security | 454/9 | €3,140 | €3,158 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €1,788 | €1,014 | -€774 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €4,115 | +€1,315 | +47.0% |
| Other operating charges | 640/8 | €569 | €2,424 | +€1,855 | +326% |
| Non-recurring operating charges | 66A | - | €1,069 | +€1,069 | |
| Gross operating margin | 9900 | €47,552 | €50,548 | +€2,997 | +6.3% |
| Operating profit (loss) | 9901 | €44,183 | €42,941 | -€1,242 | -2.8% |
| Financial income | 75/76B | €1,037 | €1,498 | +€461 | +44.5% |
| Recurring financial income | 75 | €1,037 | €1,498 | +€461 | +44.5% |
| Financial charges | 65/66B | €967 | €830 | -€137 | -14.2% |
| Recurring financial charges | 65 | €967 | €830 | -€137 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €44,253 | €43,609 | -€644 | -1.5% |
| Income taxes | 67/77 | €12,627 | €12,165 | -€462 | -3.7% |
| Profit (loss) for the period | 9904 | €31,626 | €31,444 | -€182 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,626 | €31,444 | -€182 | -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 26 October 2026 via checked.be.