Keras Data 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.
Keras Data Consulting
Largest movements
- Cash +€21,229
up €21,229 (+284.7%), from €7,457 to €28,686
mainly Net result for the year (+€23,519) and Trade debts (+€950)
- Receivables within one year +€762
up €762 (+2.9%), from €26,720 to €27,481
of which Other amounts receivable: +€762
- Reserves +€23,519
up €23,519 (+53.0%), from €44,367 to €67,886
- Trade debts +€950
up €950 (+388.5%), from €244 to €1,194
- Other debts -€859
no longer reported in 2025 (was €859)
- Tax, wage and social debts -€769
no longer reported in 2025 (was €769)
- Gross operating margin -€35,474
down €35,474 (-54.5%), from €65,141 to €29,667
- Taxes -€5,324
down €5,324 (-47.0%), from €11,320 to €5,996
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 | €49,240 | €72,080 | +€22,840 | +46.4% |
| Fixed assets | 21/28 | €15,000 | €15,350 | +€350 | +2.3% |
| Financial fixed assets | 28 | €15,000 | €15,350 | +€350 | +2.3% |
| Current assets | 29/58 | €34,240 | €56,730 | +€22,490 | +65.7% |
| Amounts receivable within one year | 40/41 | €26,720 | €27,481 | +€762 | +2.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €26,720 | €27,481 | +€762 | +2.9% |
| Cash at bank and in hand | 54/58 | €7,457 | €28,686 | +€21,229 | +284.7% |
| Deferred charges and accrued income | 490/1 | €63 | €562 | +€500 | +795.0% |
| Total equity and liabilities | 10/49 | €49,240 | €72,080 | +€22,840 | +46.4% |
| Equity | 10/15 | €47,367 | €70,886 | +€23,519 | +49.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,367 | €67,886 | +€23,519 | +53.0% |
| Distributable reserves | 133 | €44,367 | €67,886 | +€23,519 | +53.0% |
| Amounts payable | 17/49 | €1,873 | €1,194 | -€679 | -36.2% |
| Amounts payable within one year | 42/48 | €1,873 | €1,194 | -€679 | -36.2% |
| Trade debts | 44 | €244 | €1,194 | +€950 | +388.5% |
| Suppliers | 440/4 | €244 | €1,194 | +€950 | +388.5% |
| Taxes, remuneration and social security | 45 | €769 | - | -€769 | |
| Taxes | 450/3 | €769 | - | -€769 | |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Gross operating margin | 9900 | €65,141 | €29,667 | -€35,474 | -54.5% |
| Operating profit (loss) | 9901 | €65,141 | €29,667 | -€35,474 | -54.5% |
| Financial income | 75/76B | €215 | €6 | -€209 | -97.4% |
| Recurring financial income | 75 | €215 | €6 | -€209 | -97.4% |
| Financial charges | 65/66B | €446 | €158 | -€288 | -64.6% |
| Recurring financial charges | 65 | €446 | €158 | -€288 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €64,910 | €29,515 | -€35,395 | -54.5% |
| Income taxes | 67/77 | €11,320 | €5,996 | -€5,324 | -47.0% |
| Profit (loss) for the period | 9904 | €53,590 | €23,519 | -€30,071 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,590 | €23,519 | -€30,071 | -56.1% |
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 11 October 2026 via checked.be.