KConsult: 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.
KConsult
Largest movements
- Cash +€286,093
up €286,093 (+233.9%), from €122,323 to €408,416
mainly Current investments (+€230,000) and Net result for the year (+€92,409)
- Current investments -€230,000
down €230,000 (-100.0%), from €230,000 to €0
- Reserves +€53,305
up €53,305 (+15.5%), from €344,279 to €397,584
of which Distributable reserves: +€53,305
- Other debts +€38,011
up €38,011 (+3477.0%), from €1,093 to €39,104
- Tax, wage and social debts -€32,022
down €32,022 (-69.6%), from €45,993 to €13,971
- Gross operating margin -€14,036
down €14,036 (-10.0%), from €140,547 to €126,511
- Financial income +€3,525
up €3,525 (+35251800.0%), from €0 to €3,525
- Taxes -€2,206
down €2,206 (-5.6%), from €39,639 to €37,434
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 | €396,334 | €456,445 | +€60,111 | +15.2% |
| Current assets | 29/58 | €396,334 | €456,445 | +€60,111 | +15.2% |
| Amounts receivable within one year | 40/41 | €44,011 | €48,028 | +€4,017 | +9.1% |
| Trade receivables | 40 | €44,008 | €41,383 | -€2,625 | -6.0% |
| Other amounts receivable | 41 | €4 | €6,645 | +€6,642 | +186565.7% |
| Current investments | 50/53 | €230,000 | €0 | -€230,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €122,323 | €408,416 | +€286,093 | +233.9% |
| Total equity and liabilities | 10/49 | €396,334 | €456,445 | +€60,111 | +15.2% |
| Equity | 10/15 | €347,279 | €400,584 | +€53,305 | +15.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €344,279 | €397,584 | +€53,305 | +15.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €342,419 | €395,725 | +€53,305 | +15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,056 | €55,861 | +€6,805 | +13.9% |
| Amounts payable within one year | 42/48 | €49,056 | €55,861 | +€6,805 | +13.9% |
| Trade debts | 44 | €1,969 | €2,786 | +€816 | +41.5% |
| Suppliers | 440/4 | €1,969 | €2,786 | +€816 | +41.5% |
| Taxes, remuneration and social security | 45 | €45,993 | €13,971 | -€32,022 | -69.6% |
| Taxes | 450/3 | €45,993 | €13,971 | -€32,022 | -69.6% |
| Other amounts payable | 47/48 | €1,093 | €39,104 | +€38,011 | +3477.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €140,547 | €126,511 | -€14,036 | -10.0% |
| Operating profit (loss) | 9901 | €140,429 | €126,391 | -€14,038 | -10.0% |
| Financial income | 75/76B | €0 | €3,525 | +€3,525 | +35251800.0% |
| Recurring financial income | 75 | €0 | €3,525 | +€3,525 | +35251800.0% |
| Financial charges | 65/66B | €69 | €73 | +€5 | +7.0% |
| Recurring financial charges | 65 | €69 | €73 | +€5 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €140,360 | €129,843 | -€10,518 | -7.5% |
| Income taxes | 67/77 | €39,639 | €37,434 | -€2,206 | -5.6% |
| Profit (loss) for the period | 9904 | €100,721 | €92,409 | -€8,312 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,721 | €92,409 | -€8,312 | -8.3% |
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 11 October 2026 via checked.be.