KHASA CONSULTING: what changed
KHASA CONSULTING
Largest movements
- Receivables after one year -€43,500
no longer reported in 2025 (was €43,500)
- Cash +€10,577
up €10,577 (+41.3%), from €25,608 to €36,185
mainly Net result for the year (+€44,984) and Receivables after one year (+€43,500)
- Stocks and contracts +€8,331
new in 2025: €8,331
- Receivables within one year +€6,084
up €6,084 (+47.5%), from €12,814 to €18,898
of which Trade receivables: +€3,178
- Financial fixed assets +€3,150
new in 2025: €3,150
- Profit (loss) carried forward -€27,506
no longer reported in 2025 (was €27,506)
- Other debts -€12,641
down €12,641 (-42.3%), from €29,908 to €17,268
- Reserves +€12,491
up €12,491 (+180%), from €6,922 to €19,412
of which Distributable reserves: +€12,491
- Tax, wage and social debts +€8,754
up €8,754 (+57.8%), from €15,139 to €23,893
- Taxes -€2,929
down €2,929 (-17.5%), from €16,713 to €13,784
- Gross operating margin +€2,181
up €2,181 (+3.5%), from €62,043 to €64,224
- Financial income -€1,120
down €1,120 (-100.0%), from €1,120 to €0
- Depreciation +€937
up €937 (+31.7%), from €2,960 to €3,897
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,724 | €74,654 | -€19,070 | -20.3% |
| Fixed assets | 21/28 | €8,805 | €9,402 | +€597 | +6.8% |
| Tangible fixed assets | 22/27 | €8,805 | €6,252 | -€2,553 | -29.0% |
| Furniture and vehicles | 24 | €6,524 | €4,731 | -€1,793 | -27.5% |
| Other tangible fixed assets | 26 | €2,282 | €1,521 | -€761 | -33.3% |
| Financial fixed assets | 28 | - | €3,150 | +€3,150 | |
| Current assets | 29/58 | €84,918 | €65,252 | -€19,667 | -23.2% |
| Amounts receivable after more than one year | 29 | €43,500 | - | -€43,500 | |
| Other amounts receivable | 291 | €43,500 | - | -€43,500 | |
| Stocks and contracts in progress | 3 | - | €8,331 | +€8,331 | |
| Contracts in progress | 37 | - | €8,331 | +€8,331 | |
| Amounts receivable within one year | 40/41 | €12,814 | €18,898 | +€6,084 | +47.5% |
| Trade receivables | 40 | €9,504 | €12,682 | +€3,178 | +33.4% |
| Other amounts receivable | 41 | €3,310 | €6,216 | +€2,906 | +87.8% |
| Cash at bank and in hand | 54/58 | €25,608 | €36,185 | +€10,577 | +41.3% |
| Deferred charges and accrued income | 490/1 | €2,996 | €1,837 | -€1,159 | -38.7% |
| Total equity and liabilities | 10/49 | €93,724 | €74,654 | -€19,070 | -20.3% |
| Equity | 10/15 | €46,828 | €31,812 | -€15,016 | -32.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,922 | €19,412 | +€12,491 | +180% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,062 | €5,062 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €14,351 | +€12,491 | +672% |
| Profit (loss) carried forward | 14 | €27,506 | - | -€27,506 | |
| Amounts payable | 17/49 | €46,896 | €42,842 | -€4,054 | -8.6% |
| Amounts payable within one year | 42/48 | €46,896 | €42,842 | -€4,054 | -8.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,848 | €1,681 | -€167 | -9.0% |
| Suppliers | 440/4 | €1,848 | €1,681 | -€167 | -9.0% |
| Taxes, remuneration and social security | 45 | €15,139 | €23,893 | +€8,754 | +57.8% |
| Taxes | 450/3 | €15,139 | €23,893 | +€8,754 | +57.8% |
| Other amounts payable | 47/48 | €29,908 | €17,268 | -€12,641 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,960 | €3,897 | +€937 | +31.7% |
| Other operating charges | 640/8 | €982 | €1,121 | +€138 | +14.1% |
| Gross operating margin | 9900 | €62,043 | €64,224 | +€2,181 | +3.5% |
| Operating profit (loss) | 9901 | €58,100 | €59,206 | +€1,106 | +1.9% |
| Financial income | 75/76B | €1,120 | €0 | -€1,120 | -100.0% |
| Recurring financial income | 75 | €1,120 | €0 | -€1,120 | -100.0% |
| Financial charges | 65/66B | €611 | €438 | -€173 | -28.3% |
| Recurring financial charges | 65 | €611 | €438 | -€173 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €58,609 | €58,768 | +€159 | +0.3% |
| Income taxes | 67/77 | €16,713 | €13,784 | -€2,929 | -17.5% |
| Profit (loss) for the period | 9904 | €41,897 | €44,984 | +€3,088 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,897 | €44,984 | +€3,088 | +7.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.