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
- Current investments +€270,100
new in 2025: €270,100
- Receivables within one year -€63,266
down €63,266 (-71.5%), from €88,429 to €25,163
of which Trade receivables: -€63,429
- Tangible fixed assets +€55,035
up €55,035 (+54.5%), from €100,975 to €156,010
of which Furniture and vehicles: +€55,380
- Cash +€28,101
up €28,101 (+23.4%), from €119,901 to €148,002
mainly Net result for the year (+€224,995) and Receivables within one year (+€63,266)
- Receivables after one year -€23,925
down €23,925 (-41.6%), from €57,446 to €33,520
- Reserves +€224,995
up €224,995 (+62.3%), from €361,298 to €586,293
of which Distributable reserves: +€224,995
- Tax, wage and social debts +€44,706
up €44,706 (+539%), from €8,292 to €52,998
- Turnover -€395,080
no longer reported in 2025 (was €395,080)
- Purchases and services -€112,757
down €112,757 (-98.5%), from €114,476 to €1,720
- Gross operating margin +€64,354
up €64,354 (+22.7%), from €283,372 to €347,726
- Depreciation +€14,417
up €14,417 (+166%), from €8,677 to €23,094
- Taxes +€12,894
up €12,894 (+14.9%), from €86,624 to €99,518
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 | €385,934 | €656,619 | +€270,685 | +70.1% |
| Fixed assets | 21/28 | €110,175 | €165,210 | +€55,035 | +50.0% |
| Tangible fixed assets | 22/27 | €100,975 | €156,010 | +€55,035 | +54.5% |
| Plant, machinery and equipment | 23 | €345 | - | -€345 | |
| Furniture and vehicles | 24 | €100,630 | €156,010 | +€55,380 | +55.0% |
| Financial fixed assets | 28 | €9,200 | €9,200 | = | 0.0% |
| Current assets | 29/58 | €275,759 | €491,409 | +€215,650 | +78.2% |
| Amounts receivable after more than one year | 29 | €57,446 | €33,520 | -€23,925 | -41.6% |
| Other amounts receivable | 291 | €57,446 | €33,520 | -€23,925 | -41.6% |
| Amounts receivable within one year | 40/41 | €88,429 | €25,163 | -€63,266 | -71.5% |
| Trade receivables | 40 | €88,429 | €25,000 | -€63,429 | -71.7% |
| Other amounts receivable | 41 | - | €163 | +€163 | |
| Current investments | 50/53 | - | €270,100 | +€270,100 | |
| Cash at bank and in hand | 54/58 | €119,901 | €148,002 | +€28,101 | +23.4% |
| Deferred charges and accrued income | 490/1 | €9,983 | €14,623 | +€4,640 | +46.5% |
| Total equity and liabilities | 10/49 | €385,934 | €656,619 | +€270,685 | +70.1% |
| Equity | 10/15 | €373,698 | €598,693 | +€224,995 | +60.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €361,298 | €586,293 | +€224,995 | +62.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,900 | €7,900 | = | 0.0% |
| Distributable reserves | 133 | €351,538 | €576,533 | +€224,995 | +64.0% |
| Amounts payable | 17/49 | €12,237 | €57,927 | +€45,690 | +373% |
| Amounts payable within one year | 42/48 | €12,237 | €57,927 | +€45,690 | +373% |
| Trade debts | 44 | €3,945 | €4,929 | +€984 | +24.9% |
| Suppliers | 440/4 | €3,945 | €4,929 | +€984 | +24.9% |
| Taxes, remuneration and social security | 45 | €8,292 | €52,998 | +€44,706 | +539% |
| Taxes | 450/3 | €8,292 | €52,998 | +€44,706 | +539% |
| Turnover | 70 | €395,080 | - | -€395,080 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,476 | €1,720 | -€112,757 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,677 | €23,094 | +€14,417 | +166% |
| Other operating charges | 640/8 | €800 | €120 | -€680 | -85.0% |
| Gross operating margin | 9900 | €283,372 | €347,726 | +€64,354 | +22.7% |
| Operating profit (loss) | 9901 | €273,895 | €324,513 | +€50,618 | +18.5% |
| Financial charges | 65/66B | €125 | - | -€125 | |
| Recurring financial charges | 65 | €125 | - | -€125 | |
| Profit (loss) for the period before taxes | 9903 | €273,770 | €324,513 | +€50,743 | +18.5% |
| Income taxes | 67/77 | €86,624 | €99,518 | +€12,894 | +14.9% |
| Profit (loss) for the period | 9904 | €187,146 | €224,995 | +€37,849 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €187,146 | €224,995 | +€37,849 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.