KCA 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.
KCA Consult
Largest movements
- Receivables within one year -€2,777
down €2,777 (-61.1%), from €4,546 to €1,769
of which Trade receivables: -€3,566
- Reserves -€2,508
down €2,508 (-2.5%), from €99,898 to €97,390
- Gross operating margin -€13,167
down €13,167, from €7,490 to -€5,677
- Financial income +€3,768
up €3,768 (+601.5%), from €626 to €4,395
- Taxes -€2,252
no longer reported in 2025 (was €2,252)
- Financial charges +€797
up €797 (+1084.2%), from €74 to €870
- Other operating charges -€119
down €119 (-25.0%), from €475 to €356
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 | €110,056 | €107,335 | -€2,721 | -2.5% |
| Current assets | 29/58 | €110,056 | €107,335 | -€2,721 | -2.5% |
| Amounts receivable within one year | 40/41 | €4,546 | €1,769 | -€2,777 | -61.1% |
| Trade receivables | 40 | €3,566 | - | -€3,566 | |
| Other amounts receivable | 41 | €981 | €1,769 | +€789 | +80.4% |
| Current investments | 50/53 | €39,897 | €39,897 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,613 | €64,669 | -€944 | -1.4% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €110,056 | €107,335 | -€2,721 | -2.5% |
| Equity | 10/15 | €106,098 | €103,590 | -€2,508 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,898 | €97,390 | -€2,508 | -2.5% |
| Distributable reserves | 133 | €99,898 | €97,390 | -€2,508 | -2.5% |
| Amounts payable | 17/49 | €3,958 | €3,745 | -€213 | -5.4% |
| Amounts payable within one year | 42/48 | €3,958 | €3,745 | -€213 | -5.4% |
| Trade debts | 44 | €278 | €365 | +€87 | +31.1% |
| Suppliers | 440/4 | €278 | €365 | +€87 | +31.1% |
| Taxes, remuneration and social security | 45 | €526 | €64 | -€462 | -87.8% |
| Taxes | 450/3 | €526 | €64 | -€462 | -87.8% |
| Other amounts payable | 47/48 | €3,154 | €3,316 | +€162 | +5.1% |
| Other operating charges | 640/8 | €475 | €356 | -€119 | -25.0% |
| Gross operating margin | 9900 | €7,490 | -€5,677 | -€13,167 | |
| Operating profit (loss) | 9901 | €7,015 | -€6,033 | -€13,048 | |
| Financial income | 75/76B | €626 | €4,395 | +€3,768 | +601.5% |
| Recurring financial income | 75 | €626 | €4,395 | +€3,768 | +601.5% |
| Financial charges | 65/66B | €74 | €870 | +€797 | +1084.2% |
| Recurring financial charges | 65 | €74 | €870 | +€797 | +1084.2% |
| Profit (loss) for the period before taxes | 9903 | €7,568 | -€2,508 | -€10,076 | |
| Income taxes | 67/77 | €2,252 | - | -€2,252 | |
| Profit (loss) for the period | 9904 | €5,316 | -€2,508 | -€7,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,316 | -€2,508 | -€7,824 |
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 6 October 2026 via checked.be.