KBX 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.
KBX CONSULTING
Largest movements
- Cash +€83,371
up €83,371 (+64.2%), from €129,775 to €213,146
mainly Net result for the year (+€59,024) and Other debts (+€31,351)
- Receivables within one year -€21,930
down €21,930 (-42.4%), from €51,734 to €29,804
- Tangible fixed assets -€3,911
down €3,911 (-28.7%), from €13,610 to €9,699
- Other debts +€31,351
up €31,351 (+19.1%), from €163,762 to €195,113
- Profit (loss) carried forward +€24,024
new in 2025: €24,024
- Financial charges +€8,777
up €8,777 (+229%), from €3,832 to €12,610
- Gross operating margin -€6,119
down €6,119 (-6.2%), from €99,266 to €93,147
- Taxes -€3,106
down €3,106 (-15.5%), from €20,071 to €16,965
- Other operating charges +€1,073
up €1,073 (+294%), from €365 to €1,438
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 | €195,180 | €252,712 | +€57,532 | +29.5% |
| Fixed assets | 21/28 | €13,610 | €9,699 | -€3,911 | -28.7% |
| Tangible fixed assets | 22/27 | €13,610 | €9,699 | -€3,911 | -28.7% |
| Land and buildings | 22 | €1,900 | €1,425 | -€475 | -25.0% |
| Plant, machinery and equipment | 23 | €5,798 | €4,110 | -€1,688 | -29.1% |
| Other tangible fixed assets | 26 | €5,912 | €4,163 | -€1,749 | -29.6% |
| Current assets | 29/58 | €181,570 | €243,013 | +€61,443 | +33.8% |
| Amounts receivable within one year | 40/41 | €51,734 | €29,804 | -€21,930 | -42.4% |
| Trade receivables | 40 | €51,734 | €29,804 | -€21,930 | -42.4% |
| Cash at bank and in hand | 54/58 | €129,775 | €213,146 | +€83,371 | +64.2% |
| Deferred charges and accrued income | 490/1 | €60 | €63 | +€2 | +3.7% |
| Total equity and liabilities | 10/49 | €195,180 | €252,712 | +€57,532 | +29.5% |
| Equity | 10/15 | €10,460 | €34,484 | +€24,024 | +230% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Contributions outside capital | 11 | €8,600 | €8,600 | = | 0.0% |
| Other | 1109/19 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,024 | +€24,024 | |
| Amounts payable | 17/49 | €184,720 | €218,228 | +€33,508 | +18.1% |
| Amounts payable within one year | 42/48 | €184,720 | €218,228 | +€33,508 | +18.1% |
| Trade debts | 44 | €436 | €625 | +€189 | +43.4% |
| Suppliers | 440/4 | €436 | €625 | +€189 | +43.4% |
| Taxes, remuneration and social security | 45 | €20,522 | €22,490 | +€1,968 | +9.6% |
| Taxes | 450/3 | €14,691 | €17,269 | +€2,578 | +17.6% |
| Remuneration and social security | 454/9 | €5,832 | €5,221 | -€610 | -10.5% |
| Other amounts payable | 47/48 | €163,762 | €195,113 | +€31,351 | +19.1% |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,978 | €3,911 | -€67 | -1.7% |
| Other operating charges | 640/8 | €365 | €1,438 | +€1,073 | +294% |
| Gross operating margin | 9900 | €99,266 | €93,147 | -€6,119 | -6.2% |
| Operating profit (loss) | 9901 | €94,923 | €87,798 | -€7,125 | -7.5% |
| Financial income | 75/76B | €1,600 | €801 | -€799 | -49.9% |
| Recurring financial income | 75 | €1,600 | €801 | -€799 | -49.9% |
| Financial charges | 65/66B | €3,832 | €12,610 | +€8,777 | +229% |
| Recurring financial charges | 65 | €3,832 | €12,610 | +€8,777 | +229% |
| Profit (loss) for the period before taxes | 9903 | €92,691 | €75,989 | -€16,702 | -18.0% |
| Income taxes | 67/77 | €20,071 | €16,965 | -€3,106 | -15.5% |
| Profit (loss) for the period | 9904 | €72,619 | €59,024 | -€13,595 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,619 | €59,024 | -€13,595 | -18.7% |
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 27 October 2026 via checked.be.