Ke-Lon 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.
Ke-Lon Consulting
Largest movements
- Receivables after one year +€35,000
new in 2025: €35,000
- Tangible fixed assets +€17,954
new in 2025: €17,954
- Receivables within one year -€16,380
no longer reported in 2025 (was €16,380)
- Cash -€15,239
down €15,239 (-24.5%), from €62,116 to €46,877
mainly Receivables after one year (-€35,000) and Investment in fixed assets (net) (-€19,286)
- Deferred charges and accrued income +€13,558
up €13,558 (+8,052%), from €168 to €13,726
- Profit (loss) carried forward +€48,844
up €48,844 (+120%), from €40,786 to €89,630
- Other debts -€9,952
down €9,952 (-88.8%), from €11,211 to €1,259
- Trade debts -€2,016
down €2,016 (-61.0%), from €3,305 to €1,289
- Tax, wage and social debts -€1,983
down €1,983 (-10.8%), from €18,363 to €16,380
- Gross operating margin +€9,866
up €9,866 (+18.1%), from €54,615 to €64,481
- Taxes +€2,240
up €2,240 (+20.7%), from €10,842 to €13,082
- Financial charges -€1,634
down €1,634 (-55.6%), from €2,938 to €1,304
- Depreciation +€1,332
new in 2025: €1,332
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 | €78,664 | €113,558 | +€34,893 | +44.4% |
| Fixed assets | 21/28 | - | €17,954 | +€17,954 | |
| Tangible fixed assets | 22/27 | - | €17,954 | +€17,954 | |
| Other tangible fixed assets | 26 | - | €17,954 | +€17,954 | |
| Current assets | 29/58 | €78,664 | €95,603 | +€16,939 | +21.5% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €16,380 | - | -€16,380 | |
| Trade receivables | 40 | €16,380 | - | -€16,380 | |
| Cash at bank and in hand | 54/58 | €62,116 | €46,877 | -€15,239 | -24.5% |
| Deferred charges and accrued income | 490/1 | €168 | €13,726 | +€13,558 | +8,052% |
| Total equity and liabilities | 10/49 | €78,664 | €113,558 | +€34,893 | +44.4% |
| Equity | 10/15 | €45,786 | €94,630 | +€48,844 | +107% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,786 | €89,630 | +€48,844 | +120% |
| Amounts payable | 17/49 | €32,879 | €18,928 | -€13,951 | -42.4% |
| Amounts payable within one year | 42/48 | €32,879 | €18,928 | -€13,951 | -42.4% |
| Trade debts | 44 | €3,305 | €1,289 | -€2,016 | -61.0% |
| Suppliers | 440/4 | €3,305 | €1,289 | -€2,016 | -61.0% |
| Taxes, remuneration and social security | 45 | €18,363 | €16,380 | -€1,983 | -10.8% |
| Taxes | 450/3 | €18,363 | €16,380 | -€1,983 | -10.8% |
| Other amounts payable | 47/48 | €11,211 | €1,259 | -€9,952 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,332 | +€1,332 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €54,615 | €64,481 | +€9,866 | +18.1% |
| Operating profit (loss) | 9901 | €54,565 | €63,149 | +€8,584 | +15.7% |
| Financial income | 75/76B | €0 | €81 | +€81 | +81,130% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +81,130% |
| Financial charges | 65/66B | €2,938 | €1,304 | -€1,634 | -55.6% |
| Recurring financial charges | 65 | €2,938 | €1,304 | -€1,634 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €51,628 | €61,926 | +€10,299 | +19.9% |
| Income taxes | 67/77 | €10,842 | €13,082 | +€2,240 | +20.7% |
| Profit (loss) for the period | 9904 | €40,786 | €48,844 | +€8,059 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,786 | €48,844 | +€8,059 | +19.8% |
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 21 October 2026 via checked.be.