KDL Consulting: 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.
KDL Consulting
Largest movements
- Receivables within one year +€17,412
up €17,412 (+2.6%), from €671,936 to €689,347
of which Trade receivables: +€19,602
- Deferred charges and accrued income -€7,682
down €7,682 (-17.9%), from €42,964 to €35,282
- Trade debts -€33,228
down €33,228 (-6.2%), from €539,388 to €506,160
- Reserves +€27,800
up €27,800 (+59.3%), from €46,860 to €74,660
of which Distributable reserves: +€27,800
- Tax, wage and social debts +€13,034
up €13,034 (+53.9%), from €24,161 to €37,195
- Gross operating margin +€49,360
up €49,360, from -€41,963 to €7,397
- Taxes +€13,909
up €13,909 (+4,469%), from €311 to €14,221
- Financial income -€7,603
down €7,603 (-17.7%), from €42,964 to €35,361
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €717,205 | €724,653 | +€7,449 | +1.0% |
| Current assets | 29/58 | €717,205 | €724,653 | +€7,449 | +1.0% |
| Amounts receivable within one year | 40/41 | €671,936 | €689,347 | +€17,412 | +2.6% |
| Trade receivables | 40 | - | €19,602 | +€19,602 | |
| Other amounts receivable | 41 | €671,936 | €669,745 | -€2,190 | -0.3% |
| Cash at bank and in hand | 54/58 | €2,305 | €24 | -€2,281 | -99.0% |
| Deferred charges and accrued income | 490/1 | €42,964 | €35,282 | -€7,682 | -17.9% |
| Total equity and liabilities | 10/49 | €717,205 | €724,653 | +€7,449 | +1.0% |
| Equity | 10/15 | €153,456 | €180,466 | +€27,009 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,860 | €74,660 | +€27,800 | +59.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €72,800 | +€27,800 | +61.8% |
| Profit (loss) carried forward | 14 | €100,396 | €99,606 | -€791 | -0.8% |
| Amounts payable | 17/49 | €563,748 | €544,188 | -€19,561 | -3.5% |
| Amounts payable within one year | 42/48 | €563,748 | €544,188 | -€19,561 | -3.5% |
| Trade debts | 44 | €539,388 | €506,160 | -€33,228 | -6.2% |
| Suppliers | 440/4 | €539,388 | €506,160 | -€33,228 | -6.2% |
| Taxes, remuneration and social security | 45 | €24,161 | €37,195 | +€13,034 | +53.9% |
| Taxes | 450/3 | €24,161 | €37,195 | +€13,034 | +53.9% |
| Other amounts payable | 47/48 | €200 | €833 | +€633 | +317% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | -€41,963 | €7,397 | +€49,360 | |
| Operating profit (loss) | 9901 | -€42,310 | €7,012 | +€49,323 | |
| Financial income | 75/76B | €42,964 | €35,361 | -€7,603 | -17.7% |
| Recurring financial income | 75 | €42,964 | €35,361 | -€7,603 | -17.7% |
| Financial charges | 65/66B | €128 | €311 | +€183 | +143% |
| Recurring financial charges | 65 | €128 | €311 | +€183 | +143% |
| Profit (loss) for the period before taxes | 9903 | €526 | €42,063 | +€41,537 | +7,894% |
| Income taxes | 67/77 | €311 | €14,221 | +€13,909 | +4,469% |
| Profit (loss) for the period | 9904 | €215 | €27,842 | +€27,627 | +12,853% |
| Profit (loss) for the period to be appropriated | 9905 | €215 | €27,842 | +€27,627 | +12,853% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.