KDLT 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.
KDLT Consulting
Largest movements
- Cash +€66,338
up €66,338 (+162.4%), from €40,860 to €107,198
mainly Net result for the year (+€56,615) and Tax, wage and social debts (+€16,999)
- Tangible fixed assets +€4,931
up €4,931 (+182.6%), from €2,700 to €7,631
of which Furniture and vehicles: +€5,523
- Receivables within one year -€2,480
down €2,480 (-13.2%), from €18,755 to €16,275
- Reserves +€55,782
up €55,782 (+200.3%), from €27,844 to €83,626
- Tax, wage and social debts +€16,999
up €16,999 (+96.4%), from €17,641 to €34,640
of which Taxes: +€14,299
- Trade debts -€2,650
down €2,650 (-80.0%), from €3,310 to €661
- Other debts -€1,869
down €1,869 (-18.6%), from €10,058 to €8,189
- Gross operating margin +€43,571
up €43,571 (+119.2%), from €36,551 to €80,121
- Taxes +€14,416
up €14,416 (+190.6%), from €7,564 to €21,980
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 | €62,315 | €131,104 | +€68,789 | +110.4% |
| Fixed assets | 21/28 | €2,700 | €7,631 | +€4,931 | +182.6% |
| Tangible fixed assets | 22/27 | €2,700 | €7,631 | +€4,931 | +182.6% |
| Furniture and vehicles | 24 | - | €5,523 | +€5,523 | |
| Other tangible fixed assets | 26 | €2,700 | €2,108 | -€592 | -21.9% |
| Current assets | 29/58 | €59,615 | €123,473 | +€63,858 | +107.1% |
| Amounts receivable within one year | 40/41 | €18,755 | €16,275 | -€2,480 | -13.2% |
| Trade receivables | 40 | €18,755 | €16,275 | -€2,480 | -13.2% |
| Cash at bank and in hand | 54/58 | €40,860 | €107,198 | +€66,338 | +162.4% |
| Total equity and liabilities | 10/49 | €62,315 | €131,104 | +€68,789 | +110.4% |
| Equity | 10/15 | €30,844 | €86,626 | +€55,782 | +180.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,844 | €83,626 | +€55,782 | +200.3% |
| Distributable reserves | 133 | €27,844 | €83,626 | +€55,782 | +200.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,471 | €44,478 | +€13,008 | +41.3% |
| Amounts payable within one year | 42/48 | €31,009 | €43,490 | +€12,481 | +40.2% |
| Trade debts | 44 | €3,310 | €661 | -€2,650 | -80.0% |
| Suppliers | 440/4 | €3,310 | €661 | -€2,650 | -80.0% |
| Taxes, remuneration and social security | 45 | €17,641 | €34,640 | +€16,999 | +96.4% |
| Taxes | 450/3 | €17,641 | €31,940 | +€14,299 | +81.1% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €10,058 | €8,189 | -€1,869 | -18.6% |
| Accrued charges and deferred income | 492/3 | €461 | €988 | +€527 | +114.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €776 | +€517 | +199.2% |
| Other operating charges | 640/8 | €50 | €126 | +€76 | +152.0% |
| Gross operating margin | 9900 | €36,551 | €80,121 | +€43,571 | +119.2% |
| Operating profit (loss) | 9901 | €36,241 | €79,219 | +€42,978 | +118.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500.0% |
| Financial charges | 65/66B | €0 | €624 | +€624 | +416066.7% |
| Recurring financial charges | 65 | €0 | €624 | +€624 | +416066.7% |
| Profit (loss) for the period before taxes | 9903 | €36,241 | €78,595 | +€42,354 | +116.9% |
| Income taxes | 67/77 | €7,564 | €21,980 | +€14,416 | +190.6% |
| Profit (loss) for the period | 9904 | €28,677 | €56,615 | +€27,938 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,677 | €56,615 | +€27,938 | +97.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.