KC Management Consult: what changed
Two fiscal 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 Management Consult
Largest movements
- Receivables within one year +€31,119
up €31,119 (+160.5%), from €19,385 to €50,504
of which Other amounts receivable: +€30,061
- Cash +€2,560
up €2,560 (+305.4%), from €838 to €3,397
mainly Other debts (+€12,153) and Net result for the year (+€10,794)
- Other debts +€12,153
up €12,153 (+615.2%), from €1,976 to €14,129
- Reserves +€10,794
new in 2025: €10,794
- Tax, wage and social debts +€6,994
up €6,994 (+100.6%), from €6,952 to €13,946
- Trade debts +€5,976
up €5,976 (+319.6%), from €1,870 to €7,846
- Accrued charges and deferred income -€2,239
down €2,239 (-100.0%), from €2,239 to €0
- Gross operating margin +€14,580
up €14,580 (+242.3%), from €6,017 to €20,597
- Taxes +€4,158
up €4,158 (+318.5%), from €1,306 to €5,463
- Financial charges +€3,133
up €3,133 (+12526.5%), from €25 to €3,158
- Other operating charges +€1,997
new in 2025: €1,997
- Financial income +€815
new in 2025: €815
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.
Cash bridge derived
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 | €20,223 | €53,901 | +€33,678 | +166.5% |
| Current assets | 29/58 | €20,223 | €53,901 | +€33,678 | +166.5% |
| Amounts receivable within one year | 40/41 | €19,385 | €50,504 | +€31,119 | +160.5% |
| Trade receivables | 40 | €19,385 | €20,443 | +€1,058 | +5.5% |
| Other amounts receivable | 41 | - | €30,061 | +€30,061 | |
| Cash at bank and in hand | 54/58 | €838 | €3,397 | +€2,560 | +305.4% |
| Total equity and liabilities | 10/49 | €20,223 | €53,901 | +€33,678 | +166.5% |
| Equity | 10/15 | €7,187 | €17,981 | +€10,794 | +150.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €10,794 | +€10,794 | |
| Distributable reserves | 133 | - | €10,794 | +€10,794 | |
| Profit (loss) carried forward | 14 | €4,687 | €4,687 | = | 0.0% |
| Amounts payable | 17/49 | €13,036 | €35,920 | +€22,884 | +175.5% |
| Amounts payable within one year | 42/48 | €10,797 | €35,920 | +€25,123 | +232.7% |
| Trade debts | 44 | €1,870 | €7,846 | +€5,976 | +319.6% |
| Suppliers | 440/4 | €1,870 | €7,846 | +€5,976 | +319.6% |
| Taxes, remuneration and social security | 45 | €6,952 | €13,946 | +€6,994 | +100.6% |
| Taxes | 450/3 | €6,952 | €13,946 | +€6,994 | +100.6% |
| Other amounts payable | 47/48 | €1,976 | €14,129 | +€12,153 | +615.2% |
| Accrued charges and deferred income | 492/3 | €2,239 | €0 | -€2,239 | -100.0% |
| Other operating charges | 640/8 | - | €1,997 | +€1,997 | |
| Gross operating margin | 9900 | €6,017 | €20,597 | +€14,580 | +242.3% |
| Operating profit (loss) | 9901 | €6,017 | €18,601 | +€12,583 | +209.1% |
| Financial income | 75/76B | - | €815 | +€815 | |
| Recurring financial income | 75 | - | €815 | +€815 | |
| Financial charges | 65/66B | €25 | €3,158 | +€3,133 | +12526.5% |
| Recurring financial charges | 65 | €25 | €3,158 | +€3,133 | +12526.5% |
| Profit (loss) for the period before taxes | 9903 | €5,992 | €16,257 | +€10,265 | +171.3% |
| Income taxes | 67/77 | €1,306 | €5,463 | +€4,158 | +318.5% |
| Profit (loss) for the period | 9904 | €4,687 | €10,794 | +€6,107 | +130.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,687 | €10,794 | +€6,107 | +130.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.