KCS Consulting: 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.
KCS Consulting
Largest movements
- Receivables within one year +€20,594
up €20,594 (+108.8%), from €18,924 to €39,519
- Cash +€7,226
up €7,226 (+10.8%), from €66,880 to €74,106
mainly Net result for the year (+€49,870) and Tax, wage and social debts (+€31,768)
- Tangible fixed assets -€3,430
down €3,430 (-37.5%), from €9,146 to €5,715
of which Furniture and vehicles: -€2,905
- Profit (loss) carried forward -€38,494
down €38,494 (-60.0%), from €64,143 to €25,649
- Tax, wage and social debts +€31,768
up €31,768 (+203.3%), from €15,629 to €47,397
- Other debts +€31,258
up €31,258 (+4212.7%), from €742 to €32,000
- Trade debts -€1,571
down €1,571 (-90.3%), from €1,740 to €169
- Accrued charges and deferred income +€1,517
up €1,517 (+12.3%), from €12,299 to €13,816
- Gross operating margin -€3,996
down €3,996 (-5.2%), from €77,223 to €73,227
- Taxes -€1,534
down €1,534 (-9.8%), from €15,629 to €14,095
- Depreciation +€1,235
up €1,235 (+56.2%), from €2,196 to €3,430
- Financial charges +€960
up €960 (+23.5%), from €4,082 to €5,042
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 | €97,553 | €122,030 | +€24,477 | +25.1% |
| Fixed assets | 21/28 | €9,146 | €5,715 | -€3,430 | -37.5% |
| Tangible fixed assets | 22/27 | €9,146 | €5,715 | -€3,430 | -37.5% |
| Plant, machinery and equipment | 23 | €2,277 | €1,752 | -€525 | -23.1% |
| Furniture and vehicles | 24 | €6,868 | €3,963 | -€2,905 | -42.3% |
| Current assets | 29/58 | €88,407 | €116,315 | +€27,908 | +31.6% |
| Amounts receivable within one year | 40/41 | €18,924 | €39,519 | +€20,594 | +108.8% |
| Trade receivables | 40 | €18,924 | €39,519 | +€20,594 | +108.8% |
| Cash at bank and in hand | 54/58 | €66,880 | €74,106 | +€7,226 | +10.8% |
| Deferred charges and accrued income | 490/1 | €2,603 | €2,690 | +€88 | +3.4% |
| Total equity and liabilities | 10/49 | €97,553 | €122,030 | +€24,477 | +25.1% |
| Equity | 10/15 | €67,143 | €28,649 | -€38,494 | -57.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,143 | €25,649 | -€38,494 | -60.0% |
| Amounts payable | 17/49 | €30,410 | €93,382 | +€62,972 | +207.1% |
| Amounts payable within one year | 42/48 | €18,111 | €79,566 | +€61,455 | +339.3% |
| Trade debts | 44 | €1,740 | €169 | -€1,571 | -90.3% |
| Suppliers | 440/4 | €1,740 | €169 | -€1,571 | -90.3% |
| Taxes, remuneration and social security | 45 | €15,629 | €47,397 | +€31,768 | +203.3% |
| Taxes | 450/3 | €15,629 | €47,397 | +€31,768 | +203.3% |
| Other amounts payable | 47/48 | €742 | €32,000 | +€31,258 | +4212.7% |
| Accrued charges and deferred income | 492/3 | €12,299 | €13,816 | +€1,517 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €3,430 | +€1,235 | +56.2% |
| Other operating charges | 640/8 | €597 | €790 | +€193 | +32.4% |
| Gross operating margin | 9900 | €77,223 | €73,227 | -€3,996 | -5.2% |
| Operating profit (loss) | 9901 | €74,431 | €69,007 | -€5,424 | -7.3% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €4,082 | €5,042 | +€960 | +23.5% |
| Recurring financial charges | 65 | €4,082 | €5,042 | +€960 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €70,369 | €63,965 | -€6,404 | -9.1% |
| Income taxes | 67/77 | €15,629 | €14,095 | -€1,534 | -9.8% |
| Profit (loss) for the period | 9904 | €54,740 | €49,870 | -€4,870 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,740 | €49,870 | -€4,870 | -8.9% |
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 4 October 2026 via checked.be.