KENNETH ALLEN 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.
KENNETH ALLEN CONSULTING
Largest movements
- Cash +€296,588
up €296,588 (+38.8%), from €763,527 to €1.1m
mainly Net result for the year (+€340,647) and Debts after one year (+€250,000)
- Receivables within one year +€76,286
up €76,286 (+538%), from €14,190 to €90,475
- Debts after one year +€250,000
new in 2025: €250,000
- Profit (loss) carried forward +€90,647
up €90,647 (+12.1%), from €748,884 to €839,531
- Other debts +€40,871
up €40,871 (+328%), from €12,470 to €53,341
- Taxes -€110,427
down €110,427 (-99.8%), from €110,607 to €179
- Gross operating margin -€64,272
down €64,272 (-15.0%), from €429,180 to €364,908
- Other operating charges -€18,792
down €18,792 (-44.2%), from €42,530 to €23,738
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 | €777,815 | €1,151,832 | +€374,016 | +48.1% |
| Fixed assets | 21/28 | - | €1,241 | +€1,241 | |
| Tangible fixed assets | 22/27 | - | €1,241 | +€1,241 | |
| Furniture and vehicles | 24 | - | €1,241 | +€1,241 | |
| Current assets | 29/58 | €777,815 | €1,150,591 | +€372,776 | +47.9% |
| Amounts receivable within one year | 40/41 | €14,190 | €90,475 | +€76,286 | +538% |
| Other amounts receivable | 41 | €14,190 | €90,475 | +€76,286 | +538% |
| Cash at bank and in hand | 54/58 | €763,527 | €1,060,116 | +€296,588 | +38.8% |
| Deferred charges and accrued income | 490/1 | €98 | - | -€98 | |
| Total equity and liabilities | 10/49 | €777,815 | €1,151,832 | +€374,016 | +48.1% |
| Equity | 10/15 | €753,884 | €844,531 | +€90,647 | +12.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €748,884 | €839,531 | +€90,647 | +12.1% |
| Amounts payable | 17/49 | €23,931 | €307,301 | +€283,370 | +1,184% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Other amounts payable | 178/9 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €23,931 | €57,288 | +€33,357 | +139% |
| Trade debts | 44 | €11,461 | €3,947 | -€7,514 | -65.6% |
| Suppliers | 440/4 | €11,461 | €3,947 | -€7,514 | -65.6% |
| Other amounts payable | 47/48 | €12,470 | €53,341 | +€40,871 | +328% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €248 | +€248 | |
| Other operating charges | 640/8 | €42,530 | €23,738 | -€18,792 | -44.2% |
| Gross operating margin | 9900 | €429,180 | €364,908 | -€64,272 | -15.0% |
| Operating profit (loss) | 9901 | €386,650 | €340,923 | -€45,728 | -11.8% |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €325 | €327 | +€2 | +0.5% |
| Recurring financial charges | 65 | €325 | €327 | +€2 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €386,325 | €340,826 | -€45,499 | -11.8% |
| Income taxes | 67/77 | €110,607 | €179 | -€110,427 | -99.8% |
| Profit (loss) for the period | 9904 | €275,718 | €340,647 | +€64,929 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €275,718 | €340,647 | +€64,929 | +23.5% |
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 29 October 2026 via checked.be.