KC 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.
KC CONSULTING
Largest movements
- Cash +€1,826
up €1,826 (+1,479%), from €123 to €1,950
mainly Net result for the year (+€9,713) and Tax, wage and social debts (+€2,296)
- Receivables within one year +€1,245
up €1,245 (+6.2%), from €20,180 to €21,425
of which Trade receivables: +€7,587
- Tangible fixed assets -€1,157
down €1,157 (-46.0%), from €2,514 to €1,358
of which Plant, machinery and equipment: -€655
- Tax, wage and social debts +€2,296
up €2,296 (+79.6%), from €2,885 to €5,181
of which Taxes: +€4,066
- Other debts -€1,588
down €1,588 (-80.9%), from €1,961 to €374
- Profit (loss) carried forward +€891
up €891 (+10.1%), from €8,822 to €9,713
- Trade debts +€316
up €316 (+4.4%), from €7,149 to €7,465
- Gross operating margin +€1,739
up €1,739 (+13.2%), from €13,165 to €14,904
- Depreciation +€481
up €481 (+71.1%), from €676 to €1,157
- Taxes +€282
up €282 (+9.2%), from €3,054 to €3,336
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 | €22,818 | €24,732 | +€1,915 | +8.4% |
| Fixed assets | 21/28 | €2,514 | €1,358 | -€1,157 | -46.0% |
| Tangible fixed assets | 22/27 | €2,514 | €1,358 | -€1,157 | -46.0% |
| Plant, machinery and equipment | 23 | €1,911 | €1,256 | -€655 | -34.3% |
| Furniture and vehicles | 24 | €603 | €102 | -€502 | -83.2% |
| Current assets | 29/58 | €20,303 | €23,375 | +€3,072 | +15.1% |
| Amounts receivable within one year | 40/41 | €20,180 | €21,425 | +€1,245 | +6.2% |
| Trade receivables | 40 | €13,839 | €21,425 | +€7,587 | +54.8% |
| Other amounts receivable | 41 | €6,341 | - | -€6,341 | |
| Cash at bank and in hand | 54/58 | €123 | €1,950 | +€1,826 | +1,479% |
| Total equity and liabilities | 10/49 | €22,818 | €24,732 | +€1,915 | +8.4% |
| Equity | 10/15 | €10,822 | €11,713 | +€891 | +8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,822 | €9,713 | +€891 | +10.1% |
| Amounts payable | 17/49 | €11,996 | €13,020 | +€1,024 | +8.5% |
| Amounts payable within one year | 42/48 | €11,996 | €13,020 | +€1,024 | +8.5% |
| Trade debts | 44 | €7,149 | €7,465 | +€316 | +4.4% |
| Suppliers | 440/4 | €7,149 | €7,465 | +€316 | +4.4% |
| Taxes, remuneration and social security | 45 | €2,885 | €5,181 | +€2,296 | +79.6% |
| Taxes | 450/3 | €1,110 | €5,176 | +€4,066 | +366% |
| Remuneration and social security | 454/9 | €1,775 | €5 | -€1,770 | -99.7% |
| Other amounts payable | 47/48 | €1,961 | €374 | -€1,588 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €1,157 | +€481 | +71.1% |
| Other operating charges | 640/8 | €565 | €700 | +€134 | +23.8% |
| Gross operating margin | 9900 | €13,165 | €14,904 | +€1,739 | +13.2% |
| Operating profit (loss) | 9901 | €11,924 | €13,048 | +€1,124 | +9.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €48 | - | -€48 | |
| Recurring financial charges | 65 | €48 | - | -€48 | |
| Profit (loss) for the period before taxes | 9903 | €11,876 | €13,049 | +€1,173 | +9.9% |
| Income taxes | 67/77 | €3,054 | €3,336 | +€282 | +9.2% |
| Profit (loss) for the period | 9904 | €8,822 | €9,713 | +€891 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,822 | €9,713 | +€891 | +10.1% |
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 18 October 2026 via checked.be.