KDB 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.
KDB Consulting
Largest movements
- Cash +€10,075
up €10,075 (+54.0%), from €18,661 to €28,736
mainly Net result for the year (+€14,474) and Depreciation (+€12,859)
- Tangible fixed assets -€9,158
down €9,158 (-15.1%), from €60,705 to €51,547
of which Furniture and vehicles: -€8,309
- Reserves +€14,474
up €14,474 (+54.5%), from €26,569 to €41,043
- Debts after one year -€13,028
down €13,028 (-44.9%), from €29,018 to €15,990
- Tax, wage and social debts -€4,974
down €4,974 (-34.7%), from €14,324 to €9,351
- Other debts +€2,143
up €2,143 (+18.2%), from €11,782 to €13,925
- Trade debts +€1,469
up €1,469 (+1984.3%), from €74 to €1,543
- Gross operating margin -€16,047
down €16,047 (-30.9%), from €51,951 to €35,904
- Taxes -€4,282
down €4,282 (-39.2%), from €10,936 to €6,654
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 | €96,200 | €96,880 | +€679 | +0.7% |
| Fixed assets | 21/28 | €60,705 | €51,547 | -€9,158 | -15.1% |
| Tangible fixed assets | 22/27 | €60,705 | €51,547 | -€9,158 | -15.1% |
| Plant, machinery and equipment | 23 | €18,747 | €17,898 | -€849 | -4.5% |
| Furniture and vehicles | 24 | €41,957 | €33,648 | -€8,309 | -19.8% |
| Current assets | 29/58 | €35,496 | €45,333 | +€9,837 | +27.7% |
| Amounts receivable within one year | 40/41 | €16,834 | €16,597 | -€237 | -1.4% |
| Trade receivables | 40 | €16,834 | €16,597 | -€237 | -1.4% |
| Cash at bank and in hand | 54/58 | €18,661 | €28,736 | +€10,075 | +54.0% |
| Total equity and liabilities | 10/49 | €96,200 | €96,880 | +€679 | +0.7% |
| Equity | 10/15 | €28,569 | €43,043 | +€14,474 | +50.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,569 | €41,043 | +€14,474 | +54.5% |
| Distributable reserves | 133 | €26,569 | €41,043 | +€14,474 | +54.5% |
| Amounts payable | 17/49 | €67,631 | €53,837 | -€13,794 | -20.4% |
| Amounts payable after more than one year | 17 | €29,018 | €15,990 | -€13,028 | -44.9% |
| Financial debts | 170/4 | €29,018 | €15,990 | -€13,028 | -44.9% |
| Amounts payable within one year | 42/48 | €38,613 | €37,847 | -€766 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €12,433 | €13,028 | +€596 | +4.8% |
| Trade debts | 44 | €74 | €1,543 | +€1,469 | +1984.3% |
| Suppliers | 440/4 | €74 | €1,543 | +€1,469 | +1984.3% |
| Taxes, remuneration and social security | 45 | €14,324 | €9,351 | -€4,974 | -34.7% |
| Taxes | 450/3 | €14,324 | €9,351 | -€4,974 | -34.7% |
| Other amounts payable | 47/48 | €11,782 | €13,925 | +€2,143 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,488 | €12,859 | +€371 | +3.0% |
| Other operating charges | 640/8 | €58 | €168 | +€110 | +188.8% |
| Gross operating margin | 9900 | €51,951 | €35,904 | -€16,047 | -30.9% |
| Operating profit (loss) | 9901 | €39,405 | €22,878 | -€16,527 | -41.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,900 | €1,750 | -€150 | -7.9% |
| Recurring financial charges | 65 | €1,900 | €1,750 | -€150 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €37,505 | €21,128 | -€16,377 | -43.7% |
| Income taxes | 67/77 | €10,936 | €6,654 | -€4,282 | -39.2% |
| Profit (loss) for the period | 9904 | €26,569 | €14,474 | -€12,095 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,569 | €14,474 | -€12,095 | -45.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.