KEYSERS CONSULTANCY: 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.
KEYSERS CONSULTANCY
Largest movements
- Cash +€5,310
up €5,310 (+16.0%), from €33,124 to €38,434
mainly Net result for the year (+€33,202) and Depreciation (+€1,602)
- Tangible fixed assets -€1,602
down €1,602 (-100%), from €1,602 to €0
of which Furniture and vehicles: -€1,556
- Receivables within one year -€578
down €578 (-100%), from €578 to €0
of which Other amounts receivable: -€535
- Reserves +€1,880
up €1,880 (+6.0%), from €31,321 to €33,202
- Tax, wage and social debts +€1,180
up €1,180 (+47.7%), from €2,474 to €3,654
- Gross operating margin +€2,320
up €2,320 (+5.3%), from €44,172 to €46,492
- Taxes +€663
up €663 (+6.3%), from €10,465 to €11,129
- Depreciation -€626
down €626 (-28.1%), from €2,228 to €1,602
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 | €35,303 | €38,434 | +€3,130 | +8.9% |
| Fixed assets | 21/28 | €1,602 | €0 | -€1,602 | -100% |
| Tangible fixed assets | 22/27 | €1,602 | €0 | -€1,602 | -100% |
| Plant, machinery and equipment | 23 | €46 | €0 | -€46 | -100% |
| Furniture and vehicles | 24 | €1,556 | €0 | -€1,556 | -100% |
| Current assets | 29/58 | €33,702 | €38,434 | +€4,732 | +14.0% |
| Amounts receivable within one year | 40/41 | €578 | €0 | -€578 | -100% |
| Trade receivables | 40 | €44 | €0 | -€44 | -100% |
| Other amounts receivable | 41 | €535 | €0 | -€535 | -100% |
| Cash at bank and in hand | 54/58 | €33,124 | €38,434 | +€5,310 | +16.0% |
| Total equity and liabilities | 10/49 | €35,303 | €38,434 | +€3,130 | +8.9% |
| Equity | 10/15 | €32,321 | €34,202 | +€1,880 | +5.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,321 | €33,202 | +€1,880 | +6.0% |
| Distributable reserves | 133 | €31,321 | €33,202 | +€1,880 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,982 | €4,232 | +€1,250 | +41.9% |
| Amounts payable within one year | 42/48 | €2,982 | €4,232 | +€1,250 | +41.9% |
| Trade debts | 44 | €331 | €401 | +€70 | +21.1% |
| Suppliers | 440/4 | €331 | €401 | +€70 | +21.1% |
| Taxes, remuneration and social security | 45 | €2,474 | €3,654 | +€1,180 | +47.7% |
| Taxes | 450/3 | €2,474 | €3,654 | +€1,180 | +47.7% |
| Other amounts payable | 47/48 | €177 | €177 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €1,602 | -€626 | -28.1% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €44,172 | €46,492 | +€2,320 | +5.3% |
| Operating profit (loss) | 9901 | €41,826 | €44,371 | +€2,545 | +6.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €41,787 | €44,330 | +€2,544 | +6.1% |
| Income taxes | 67/77 | €10,465 | €11,129 | +€663 | +6.3% |
| Profit (loss) for the period | 9904 | €31,321 | €33,202 | +€1,880 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,321 | €33,202 | +€1,880 | +6.0% |
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 17 October 2026 via checked.be.