KDP Consult: 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.
KDP Consult
Largest movements
- Cash +€275,784
up €275,784 (+1568.8%), from €17,579 to €293,363
mainly Net result for the year (+€170,311) and Other debts (+€167,829)
- Receivables within one year -€103,720
down €103,720 (-99.2%), from €104,598 to €878
of which Trade receivables: -€104,598
- Current investments -€54,736
down €54,736 (-100.0%), from €54,736 to €0
- Tangible fixed assets -€15,442
down €15,442 (-2.7%), from €564,832 to €549,390
- Other debts +€167,829
up €167,829 (+98.8%), from €169,808 to €337,637
- Profit (loss) carried forward -€54,522
down €54,522 (-53.1%), from €102,701 to €48,180
- Debts after one year -€36,179
down €36,179 (-8.7%), from €417,637 to €381,458
- Tax, wage and social debts +€28,987
up €28,987 (+345.5%), from €8,391 to €37,378
of which Taxes: +€28,987
- Gross operating margin +€79,113
up €79,113 (+45.1%), from €175,532 to €254,645
- Taxes +€29,461
up €29,461 (+101.4%), from €29,061 to €58,521
- Depreciation -€17,343
down €17,343 (-52.9%), from €32,785 to €15,442
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 | €742,454 | €845,849 | +€103,395 | +13.9% |
| Fixed assets | 21/28 | €564,832 | €549,390 | -€15,442 | -2.7% |
| Tangible fixed assets | 22/27 | €564,832 | €549,390 | -€15,442 | -2.7% |
| Land and buildings | 22 | €564,832 | €549,390 | -€15,442 | -2.7% |
| Current assets | 29/58 | €177,622 | €296,459 | +€118,837 | +66.9% |
| Amounts receivable within one year | 40/41 | €104,598 | €878 | -€103,720 | -99.2% |
| Trade receivables | 40 | €104,598 | €0 | -€104,598 | -100.0% |
| Other amounts receivable | 41 | - | €878 | +€878 | |
| Current investments | 50/53 | €54,736 | €0 | -€54,736 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,579 | €293,363 | +€275,784 | +1568.8% |
| Deferred charges and accrued income | 490/1 | €708 | €2,218 | +€1,510 | +213.1% |
| Total equity and liabilities | 10/49 | €742,454 | €845,849 | +€103,395 | +13.9% |
| Equity | 10/15 | €105,701 | €51,180 | -€54,522 | -51.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,701 | €48,180 | -€54,522 | -53.1% |
| Amounts payable | 17/49 | €636,753 | €794,670 | +€157,917 | +24.8% |
| Amounts payable after more than one year | 17 | €417,637 | €381,458 | -€36,179 | -8.7% |
| Financial debts | 170/4 | €417,637 | €381,458 | -€36,179 | -8.7% |
| Amounts payable within one year | 42/48 | €219,030 | €413,126 | +€194,096 | +88.6% |
| Current portion of amounts payable after more than one year | 42 | €35,539 | €36,179 | +€639 | +1.8% |
| Trade debts | 44 | €5,292 | €1,933 | -€3,360 | -63.5% |
| Suppliers | 440/4 | €5,292 | €1,933 | -€3,360 | -63.5% |
| Taxes, remuneration and social security | 45 | €8,391 | €37,378 | +€28,987 | +345.5% |
| Taxes | 450/3 | €6,891 | €35,878 | +€28,987 | +420.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €169,808 | €337,637 | +€167,829 | +98.8% |
| Accrued charges and deferred income | 492/3 | €85 | €85 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,785 | €15,442 | -€17,343 | -52.9% |
| Other operating charges | 640/8 | €3,215 | €3,389 | +€174 | +5.4% |
| Gross operating margin | 9900 | €175,532 | €254,645 | +€79,113 | +45.1% |
| Operating profit (loss) | 9901 | €139,533 | €235,814 | +€96,282 | +69.0% |
| Financial income | 75/76B | €631 | €1,314 | +€683 | +108.3% |
| Recurring financial income | 75 | €631 | €1,314 | +€683 | +108.3% |
| Financial charges | 65/66B | €8,030 | €8,296 | +€266 | +3.3% |
| Recurring financial charges | 65 | €8,030 | €8,296 | +€266 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €132,134 | €228,832 | +€96,699 | +73.2% |
| Income taxes | 67/77 | €29,061 | €58,521 | +€29,461 | +101.4% |
| Profit (loss) for the period | 9904 | €103,073 | €170,311 | +€67,238 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,073 | €170,311 | +€67,238 | +65.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.