KBSW 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.
KBSW CONSULTING
Largest movements
- Deferred charges and accrued income +€13,260
new in 2025: €13,260
- Cash +€10,465
up €10,465 (+12.6%), from €82,902 to €93,367
mainly Net result for the year (+€31,464) and Tax, wage and social debts (+€12,889)
- Receivables within one year -€4,826
down €4,826 (-9.9%), from €48,549 to €43,723
of which Trade receivables: -€4,826
- Tangible fixed assets -€2,155
down €2,155 (-14.4%), from €14,938 to €12,783
of which Furniture and vehicles: -€1,267
- Tax, wage and social debts +€12,889
up €12,889 (+130%), from €9,885 to €22,774
- Other debts +€5,121
up €5,121 (+12.7%), from €40,169 to €45,291
- Trade debts -€2,731
down €2,731 (-69.9%), from €3,906 to €1,176
- Gross operating margin +€1,861
up €1,861 (+4.1%), from €45,560 to €47,421
- Depreciation +€854
up €854 (+22.7%), from €3,758 to €4,612
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 | €146,389 | €163,133 | +€16,745 | +11.4% |
| Fixed assets | 21/28 | €14,938 | €12,783 | -€2,155 | -14.4% |
| Tangible fixed assets | 22/27 | €14,938 | €12,783 | -€2,155 | -14.4% |
| Plant, machinery and equipment | 23 | €8,078 | €7,190 | -€888 | -11.0% |
| Furniture and vehicles | 24 | €6,860 | €5,593 | -€1,267 | -18.5% |
| Current assets | 29/58 | €131,451 | €150,350 | +€18,899 | +14.4% |
| Amounts receivable within one year | 40/41 | €48,549 | €43,723 | -€4,826 | -9.9% |
| Trade receivables | 40 | €28,549 | €23,723 | -€4,826 | -16.9% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,902 | €93,367 | +€10,465 | +12.6% |
| Deferred charges and accrued income | 490/1 | - | €13,260 | +€13,260 | |
| Total equity and liabilities | 10/49 | €146,389 | €163,133 | +€16,745 | +11.4% |
| Equity | 10/15 | €92,429 | €93,893 | +€1,464 | +1.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €89,000 | €89,000 | = | 0.0% |
| Distributable reserves | 133 | €89,000 | €89,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,429 | €2,893 | +€1,464 | +102% |
| Amounts payable | 17/49 | €53,960 | €69,240 | +€15,280 | +28.3% |
| Amounts payable within one year | 42/48 | €53,960 | €69,240 | +€15,280 | +28.3% |
| Trade debts | 44 | €3,906 | €1,176 | -€2,731 | -69.9% |
| Suppliers | 440/4 | €3,906 | €1,176 | -€2,731 | -69.9% |
| Taxes, remuneration and social security | 45 | €9,885 | €22,774 | +€12,889 | +130% |
| Taxes | 450/3 | €9,885 | €22,774 | +€12,889 | +130% |
| Other amounts payable | 47/48 | €40,169 | €45,291 | +€5,121 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,758 | €4,612 | +€854 | +22.7% |
| Other operating charges | 640/8 | €1,321 | €977 | -€343 | -26.0% |
| Non-recurring operating charges | 66A | - | €1,088 | +€1,088 | |
| Gross operating margin | 9900 | €45,560 | €47,421 | +€1,861 | +4.1% |
| Operating profit (loss) | 9901 | €40,481 | €40,743 | +€261 | +0.6% |
| Financial income | 75/76B | €53 | €100 | +€48 | +90.5% |
| Recurring financial income | 75 | €53 | €100 | +€48 | +90.5% |
| Financial charges | 65/66B | €274 | €297 | +€23 | +8.4% |
| Recurring financial charges | 65 | €274 | €297 | +€23 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €40,260 | €40,546 | +€286 | +0.7% |
| Income taxes | 67/77 | €9,062 | €9,082 | +€20 | +0.2% |
| Profit (loss) for the period | 9904 | €31,198 | €31,464 | +€266 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,198 | €31,464 | +€266 | +0.9% |
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.