KDM 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.
KDM Consulting
Largest movements
- Tangible fixed assets +€69,889
up €69,889 (+11,884%), from €588 to €70,477
of which Furniture and vehicles: +€55,680
- Current investments +€59,600
new in 2025: €59,600
- Deferred charges and accrued income -€4,795
down €4,795 (-94.2%), from €5,090 to €295
- Cash -€2,987
down €2,987 (-23.9%), from €12,500 to €9,513
mainly Investment in fixed assets (net) (-€74,818) and Current investments (-€59,600)
- Receivables within one year -€2,935
no longer reported in 2025 (was €2,935)
of which Other amounts receivable: -€2,667
- Debts after one year +€86,079
new in 2025: €86,079
- Profit (loss) carried forward +€21,319
up €21,319, from -€5,996 to €15,323
- Current portion of long-term debt +€9,189
new in 2025: €9,189
- Other debts +€4,174
up €4,174 (+55.7%), from €7,500 to €11,674
- Trade debts -€2,004
down €2,004 (-52.4%), from €3,823 to €1,820
- Gross operating margin +€57,650
up €57,650, from -€8,636 to €49,014
- Financial charges +€11,160
up €11,160 (+264%), from €4,221 to €15,380
of which Non-recurring financial charges: +€12,379
- Taxes +€6,363
up €6,363 (+1,787%), from €356 to €6,719
- Depreciation +€4,454
up €4,454 (+937%), from €475 to €4,929
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 | €21,113 | €139,886 | +€118,773 | +563% |
| Fixed assets | 21/28 | €588 | €70,477 | +€69,889 | +11,884% |
| Tangible fixed assets | 22/27 | €588 | €70,477 | +€69,889 | +11,884% |
| Plant, machinery and equipment | 23 | - | €14,209 | +€14,209 | |
| Furniture and vehicles | 24 | €588 | €56,268 | +€55,680 | +9,468% |
| Current assets | 29/58 | €20,525 | €69,409 | +€48,884 | +238% |
| Amounts receivable within one year | 40/41 | €2,935 | - | -€2,935 | |
| Trade receivables | 40 | €268 | - | -€268 | |
| Other amounts receivable | 41 | €2,667 | - | -€2,667 | |
| Current investments | 50/53 | - | €59,600 | +€59,600 | |
| Cash at bank and in hand | 54/58 | €12,500 | €9,513 | -€2,987 | -23.9% |
| Deferred charges and accrued income | 490/1 | €5,090 | €295 | -€4,795 | -94.2% |
| Total equity and liabilities | 10/49 | €21,113 | €139,886 | +€118,773 | +563% |
| Equity | 10/15 | -€2,996 | €18,323 | +€21,319 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,996 | €15,323 | +€21,319 | |
| Amounts payable | 17/49 | €24,109 | €121,563 | +€97,453 | +404% |
| Amounts payable after more than one year | 17 | - | €86,079 | +€86,079 | |
| Financial debts | 170/4 | - | €86,079 | +€86,079 | |
| Amounts payable within one year | 42/48 | €24,109 | €35,484 | +€11,374 | +47.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,189 | +€9,189 | |
| Trade debts | 44 | €3,823 | €1,820 | -€2,004 | -52.4% |
| Suppliers | 440/4 | €3,823 | €1,820 | -€2,004 | -52.4% |
| Taxes, remuneration and social security | 45 | €12,786 | €12,800 | +€14 | +0.1% |
| Taxes | 450/3 | €9,920 | €9,097 | -€824 | -8.3% |
| Remuneration and social security | 454/9 | €2,865 | €3,704 | +€838 | +29.3% |
| Other amounts payable | 47/48 | €7,500 | €11,674 | +€4,174 | +55.7% |
| Non-recurring operating income | 76A | - | €979 | +€979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €4,929 | +€4,454 | +937% |
| Other operating charges | 640/8 | €744 | €666 | -€77 | -10.4% |
| Gross operating margin | 9900 | -€8,636 | €49,014 | +€57,650 | |
| Operating profit (loss) | 9901 | -€9,855 | €43,418 | +€53,273 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,221 | €15,380 | +€11,160 | +264% |
| Recurring financial charges | 65 | €4,221 | €3,002 | -€1,219 | -28.9% |
| Non-recurring financial charges | 66B | - | €12,379 | +€12,379 | |
| Profit (loss) for the period before taxes | 9903 | -€14,075 | €28,038 | +€42,114 | |
| Income taxes | 67/77 | €356 | €6,719 | +€6,363 | +1,787% |
| Profit (loss) for the period | 9904 | -€14,432 | €21,319 | +€35,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,432 | €21,319 | +€35,751 |
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 29 October 2026 via checked.be.