KEA 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.
KEA Consulting
Largest movements
- Cash +€56,257
up €56,257 (+33.3%), from €168,794 to €225,052
mainly Other debts (+€164,779) and Net result for the year (+€55,217)
- Receivables within one year +€14,256
up €14,256 (+47.8%), from €29,842 to €44,098
of which Other amounts receivable: +€20,000
- Tangible fixed assets -€4,505
down €4,505 (-35.4%), from €12,710 to €8,205
of which Furniture and vehicles: -€5,857
- Other debts +€164,779
up €164,779 (+1,825%), from €9,027 to €173,806
- Profit (loss) carried forward -€136,372
down €136,372 (-75.6%), from €180,416 to €44,044
- Tax, wage and social debts +€38,209
up €38,209 (+184%), from €20,809 to €59,019
No income-statement line moved by more than 1% of the activity.
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 | €213,306 | €279,301 | +€65,995 | +30.9% |
| Fixed assets | 21/28 | €12,788 | €8,283 | -€4,505 | -35.2% |
| Tangible fixed assets | 22/27 | €12,710 | €8,205 | -€4,505 | -35.4% |
| Furniture and vehicles | 24 | €12,710 | €6,852 | -€5,857 | -46.1% |
| Assets under construction and advance payments | 27 | - | €1,353 | +€1,353 | |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €200,518 | €271,018 | +€70,500 | +35.2% |
| Amounts receivable within one year | 40/41 | €29,842 | €44,098 | +€14,256 | +47.8% |
| Trade receivables | 40 | €29,842 | €24,098 | -€5,744 | -19.2% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €168,794 | €225,052 | +€56,257 | +33.3% |
| Deferred charges and accrued income | 490/1 | €1,881 | €1,868 | -€13 | -0.7% |
| Total equity and liabilities | 10/49 | €213,306 | €279,301 | +€65,995 | +30.9% |
| Equity | 10/15 | €181,416 | €45,044 | -€136,372 | -75.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,416 | €44,044 | -€136,372 | -75.6% |
| Amounts payable | 17/49 | €31,890 | €234,257 | +€202,367 | +635% |
| Amounts payable within one year | 42/48 | €31,890 | €234,257 | +€202,367 | +635% |
| Trade debts | 44 | €2,053 | €1,432 | -€621 | -30.2% |
| Suppliers | 440/4 | €2,053 | €1,432 | -€621 | -30.2% |
| Taxes, remuneration and social security | 45 | €20,809 | €59,019 | +€38,209 | +184% |
| Taxes | 450/3 | €20,809 | €59,019 | +€38,209 | +184% |
| Other amounts payable | 47/48 | €9,027 | €173,806 | +€164,779 | +1,825% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,857 | €5,857 | = | 0.0% |
| Gross operating margin | 9900 | €76,894 | €76,212 | -€682 | -0.9% |
| Operating profit (loss) | 9901 | €71,037 | €70,355 | -€682 | -1.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €127 | €163 | +€36 | +27.9% |
| Recurring financial charges | 65 | €127 | €163 | +€36 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €70,910 | €70,192 | -€717 | -1.0% |
| Income taxes | 67/77 | €15,132 | €14,976 | -€157 | -1.0% |
| Profit (loss) for the period | 9904 | €55,777 | €55,217 | -€561 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,777 | €55,217 | -€561 | -1.0% |
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 18 October 2026 via checked.be.