KDJ CONSULT: 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.
KDJ CONSULT
Largest movements
- Current investments +€795,000
up €795,000 (+97.5%), from €815,000 to €1.6m
- Other debts +€1.4m
new in 2025: €1.4m
- Reserves -€753,785
down €753,785 (-92.2%), from €817,256 to €63,470
- Tax, wage and social debts +€142,986
up €142,986 (+1,619%), from €8,832 to €151,818
- Gross operating margin +€677,003
up €677,003 (+409%), from €165,507 to €842,511
- Taxes +€167,956
up €167,956 (+354%), from €47,499 to €215,455
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.
Derived cash bridge
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 | €847,207 | €1,647,027 | +€799,820 | +94.4% |
| Current assets | 29/58 | €847,207 | €1,647,027 | +€799,820 | +94.4% |
| Amounts receivable within one year | 40/41 | €26,752 | €30,143 | +€3,391 | +12.7% |
| Trade receivables | 40 | €17,243 | - | -€17,243 | |
| Other amounts receivable | 41 | €9,509 | €30,143 | +€20,634 | +217% |
| Current investments | 50/53 | €815,000 | €1,610,000 | +€795,000 | +97.5% |
| Cash at bank and in hand | 54/58 | €5,455 | €6,884 | +€1,429 | +26.2% |
| Total equity and liabilities | 10/49 | €847,207 | €1,647,027 | +€799,820 | +94.4% |
| Equity | 10/15 | €835,856 | €82,070 | -€753,785 | -90.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €817,256 | €63,470 | -€753,785 | -92.2% |
| Distributable reserves | 133 | €817,256 | €63,470 | -€753,785 | -92.2% |
| Amounts payable | 17/49 | €11,351 | €1,564,957 | +€1.6m | +13,687% |
| Amounts payable within one year | 42/48 | €11,351 | €1,564,957 | +€1.6m | +13,687% |
| Trade debts | 44 | €2,519 | €2,138 | -€381 | -15.1% |
| Suppliers | 440/4 | €2,519 | €2,138 | -€381 | -15.1% |
| Taxes, remuneration and social security | 45 | €8,832 | €151,818 | +€142,986 | +1,619% |
| Taxes | 450/3 | €8,832 | €151,818 | +€142,986 | +1,619% |
| Other amounts payable | 47/48 | - | €1,411,000 | +€1.4m | |
| Other operating charges | 640/8 | €756 | €528 | -€228 | -30.2% |
| Gross operating margin | 9900 | €165,507 | €842,511 | +€677,003 | +409% |
| Operating profit (loss) | 9901 | €164,751 | €841,983 | +€677,232 | +411% |
| Financial income | 75/76B | €25,515 | €20,297 | -€5,219 | -20.5% |
| Recurring financial income | 75 | €25,515 | €20,297 | -€5,219 | -20.5% |
| Financial charges | 65/66B | €586 | €610 | +€24 | +4.1% |
| Recurring financial charges | 65 | €586 | €610 | +€24 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €189,680 | €861,669 | +€671,989 | +354% |
| Income taxes | 67/77 | €47,499 | €215,455 | +€167,956 | +354% |
| Profit (loss) for the period | 9904 | €142,181 | €646,215 | +€504,033 | +355% |
| Profit (loss) for the period to be appropriated | 9905 | €142,181 | €646,215 | +€504,033 | +355% |
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 15 October 2026 via checked.be.