KEBO 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.
KEBO CONSULTING
Largest movements
- Receivables within one year +€43,175
up €43,175 (+826%), from €5,225 to €48,400
of which Trade receivables: +€43,175
- Tangible fixed assets +€23,710
up €23,710 (+661%), from €3,586 to €27,296
of which Furniture and vehicles: +€24,606
- Cash +€9,038
up €9,038 (+15,120%), from €60 to €9,098
mainly Net result for the year (+€56,760) and Tax, wage and social debts (+€18,144)
- Current investments -€5,000
down €5,000 (-100%), from €5,000 to €0
- Profit (loss) carried forward +€41,933
up €41,933, from -€41,933 to €0
- Tax, wage and social debts +€18,144
up €18,144 (+2,315%), from €784 to €18,928
- Reserves +€14,827
up €14,827 (+3,754%), from €395 to €15,222
of which Distributable reserves: +€14,827
- Trade debts -€2,328
down €2,328 (-34.1%), from €6,833 to €4,505
- Other debts -€1,382
down €1,382 (-3.6%), from €37,875 to €36,493
- Gross operating margin +€93,329
up €93,329, from -€32,737 to €60,593
- Depreciation -€840
down €840 (-30.1%), from €2,789 to €1,949
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 | €23,881 | €94,948 | +€71,067 | +298% |
| Fixed assets | 21/28 | €11,086 | €34,796 | +€23,710 | +214% |
| Tangible fixed assets | 22/27 | €3,586 | €27,296 | +€23,710 | +661% |
| Land and buildings | 22 | €3,586 | €2,690 | -€897 | -25.0% |
| Furniture and vehicles | 24 | €0 | €24,606 | +€24,606 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €12,795 | €60,152 | +€47,357 | +370% |
| Amounts receivable within one year | 40/41 | €5,225 | €48,400 | +€43,175 | +826% |
| Trade receivables | 40 | €5,225 | €48,400 | +€43,175 | +826% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €60 | €9,098 | +€9,038 | +15,120% |
| Deferred charges and accrued income | 490/1 | €2,510 | €2,654 | +€143 | +5.7% |
| Total equity and liabilities | 10/49 | €23,881 | €94,948 | +€71,067 | +298% |
| Equity | 10/15 | -€22,938 | €33,822 | +€56,760 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €395 | €15,222 | +€14,827 | +3,754% |
| Non-distributable reserves | 130/1 | €395 | €395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €395 | €395 | = | 0.0% |
| Distributable reserves | 133 | - | €14,827 | +€14,827 | |
| Profit (loss) carried forward | 14 | -€41,933 | €0 | +€41,933 | |
| Amounts payable | 17/49 | €46,819 | €61,126 | +€14,307 | +30.6% |
| Amounts payable within one year | 42/48 | €45,619 | €59,926 | +€14,307 | +31.4% |
| Financial debts | 43 | €128 | €0 | -€128 | -100% |
| Credit institutions | 430/8 | €128 | €0 | -€128 | -100% |
| Trade debts | 44 | €6,833 | €4,505 | -€2,328 | -34.1% |
| Suppliers | 440/4 | €6,833 | €4,505 | -€2,328 | -34.1% |
| Taxes, remuneration and social security | 45 | €784 | €18,928 | +€18,144 | +2,315% |
| Taxes | 450/3 | €784 | €18,928 | +€18,144 | +2,315% |
| Other amounts payable | 47/48 | €37,875 | €36,493 | -€1,382 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,789 | €1,949 | -€840 | -30.1% |
| Other operating charges | 640/8 | €1,086 | €1,184 | +€97 | +8.9% |
| Gross operating margin | 9900 | -€32,737 | €60,593 | +€93,329 | |
| Operating profit (loss) | 9901 | -€36,612 | €57,460 | +€94,072 | |
| Financial income | 75/76B | €158 | €158 | +€0 | +0.2% |
| Recurring financial income | 75 | €158 | €158 | +€0 | +0.2% |
| Financial charges | 65/66B | €946 | €559 | -€387 | -40.9% |
| Recurring financial charges | 65 | €946 | €559 | -€387 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,401 | €57,059 | +€94,460 | |
| Income taxes | 67/77 | €330 | €299 | -€31 | -9.3% |
| Profit (loss) for the period | 9904 | -€37,730 | €56,760 | +€94,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,730 | €56,760 | +€94,490 |
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 26 October 2026 via checked.be.