KG 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.
KG CONSULTING
Largest movements
- Cash +€42,262
up €42,262 (+219%), from €19,272 to €61,533
mainly Net result for the year (+€91,535) and Current investments (+€20,000)
- Current investments -€20,000
down €20,000 (-30.8%), from €65,000 to €45,000
- Tangible fixed assets -€9,430
down €9,430 (-8.8%), from €107,769 to €98,339
of which Land and buildings: -€6,414
- Receivables within one year -€5,264
down €5,264 (-18.7%), from €28,180 to €22,916
of which Trade receivables: -€5,299
- Other debts +€11,447
up €11,447 (+18.1%), from €63,384 to €74,831
- Debts after one year -€7,232
down €7,232 (-10.3%), from €69,889 to €62,657
- Trade debts +€5,725
up €5,725 (+1,001%), from €572 to €6,297
- Tax, wage and social debts -€2,474
down €2,474 (-17.6%), from €14,085 to €11,611
- Gross operating margin +€14,689
up €14,689 (+12.1%), from €121,793 to €136,482
- Taxes +€4,616
up €4,616 (+16.1%), from €28,618 to €33,234
- Other operating charges -€2,001
down €2,001 (-52.5%), from €3,813 to €1,811
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 | €221,536 | €229,128 | +€7,592 | +3.4% |
| Fixed assets | 21/28 | €107,919 | €98,489 | -€9,430 | -8.7% |
| Tangible fixed assets | 22/27 | €107,769 | €98,339 | -€9,430 | -8.8% |
| Land and buildings | 22 | €92,589 | €86,175 | -€6,414 | -6.9% |
| Furniture and vehicles | 24 | €7,430 | €5,449 | -€1,981 | -26.7% |
| Other tangible fixed assets | 26 | €7,750 | €6,715 | -€1,035 | -13.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €113,617 | €130,639 | +€17,022 | +15.0% |
| Amounts receivable within one year | 40/41 | €28,180 | €22,916 | -€5,264 | -18.7% |
| Trade receivables | 40 | €28,177 | €22,878 | -€5,299 | -18.8% |
| Other amounts receivable | 41 | €3 | €38 | +€36 | +1,282% |
| Current investments | 50/53 | €65,000 | €45,000 | -€20,000 | -30.8% |
| Cash at bank and in hand | 54/58 | €19,272 | €61,533 | +€42,262 | +219% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,189 | +€24 | +2.1% |
| Total equity and liabilities | 10/49 | €221,536 | €229,128 | +€7,592 | +3.4% |
| Equity | 10/15 | €66,500 | €66,500 | = | 0.0% |
| Contributions | 10/11 | €66,500 | €66,500 | = | 0.0% |
| Amounts payable | 17/49 | €155,036 | €162,628 | +€7,592 | +4.9% |
| Amounts payable after more than one year | 17 | €69,889 | €62,657 | -€7,232 | -10.3% |
| Financial debts | 170/4 | €69,889 | €62,657 | -€7,232 | -10.3% |
| Amounts payable within one year | 42/48 | €85,147 | €99,971 | +€14,824 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €7,106 | €7,232 | +€126 | +1.8% |
| Trade debts | 44 | €572 | €6,297 | +€5,725 | +1,001% |
| Suppliers | 440/4 | €572 | €6,297 | +€5,725 | +1,001% |
| Taxes, remuneration and social security | 45 | €14,085 | €11,611 | -€2,474 | -17.6% |
| Taxes | 450/3 | €14,085 | €11,611 | -€2,474 | -17.6% |
| Other amounts payable | 47/48 | €63,384 | €74,831 | +€11,447 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,402 | €9,430 | +€28 | +0.3% |
| Other operating charges | 640/8 | €3,813 | €1,811 | -€2,001 | -52.5% |
| Gross operating margin | 9900 | €121,793 | €136,482 | +€14,689 | +12.1% |
| Operating profit (loss) | 9901 | €108,579 | €125,241 | +€16,662 | +15.3% |
| Financial income | 75/76B | €1,595 | €1,068 | -€527 | -33.1% |
| Recurring financial income | 75 | €1,595 | €1,068 | -€527 | -33.1% |
| Financial charges | 65/66B | €1,647 | €1,540 | -€107 | -6.5% |
| Recurring financial charges | 65 | €1,647 | €1,540 | -€107 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €108,527 | €124,769 | +€16,242 | +15.0% |
| Income taxes | 67/77 | €28,618 | €33,234 | +€4,616 | +16.1% |
| Profit (loss) for the period | 9904 | €79,909 | €91,535 | +€11,626 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,909 | €91,535 | +€11,626 | +14.5% |
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 28 October 2026 via checked.be.