Khey 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.
Khey Consulting
Largest movements
- Cash +€13,167
up €13,167 (+49.7%), from €26,483 to €39,650
mainly Net result for the year (+€12,682) and Tax, wage and social debts (+€6,378)
- Deferred charges and accrued income -€3,176
down €3,176 (-22.7%), from €13,972 to €10,796
- Tangible fixed assets +€1,020
new in 2025: €1,020
- Profit (loss) carried forward +€10,964
up €10,964 (+422%), from €2,595 to €13,559
- Tax, wage and social debts +€6,378
up €6,378 (+58.7%), from €10,863 to €17,241
of which Taxes: +€6,678
- Other debts -€4,185
down €4,185 (-13.8%), from €30,339 to €26,154
- Trade debts -€1,805
down €1,805 (-22.1%), from €8,160 to €6,355
- Gross operating margin +€15,727
up €15,727 (+193%), from €8,156 to €23,883
- Taxes +€4,505
up €4,505 (+194%), from €2,326 to €6,831
- Other operating charges +€1,026
up €1,026 (+468%), from €219 to €1,245
- Depreciation +€359
new in 2025: €359
- Financial income +€259
up €259 (+592%), from €44 to €303
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 | €52,457 | €63,809 | +€11,352 | +21.6% |
| Fixed assets | 21/28 | - | €1,020 | +€1,020 | |
| Tangible fixed assets | 22/27 | - | €1,020 | +€1,020 | |
| Furniture and vehicles | 24 | - | €1,020 | +€1,020 | |
| Current assets | 29/58 | €52,457 | €62,789 | +€10,331 | +19.7% |
| Amounts receivable within one year | 40/41 | €12,002 | €12,342 | +€340 | +2.8% |
| Trade receivables | 40 | €12,002 | €12,342 | +€340 | +2.8% |
| Cash at bank and in hand | 54/58 | €26,483 | €39,650 | +€13,167 | +49.7% |
| Deferred charges and accrued income | 490/1 | €13,972 | €10,796 | -€3,176 | -22.7% |
| Total equity and liabilities | 10/49 | €52,457 | €63,809 | +€11,352 | +21.6% |
| Equity | 10/15 | €3,095 | €14,059 | +€10,964 | +354% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,595 | €13,559 | +€10,964 | +422% |
| Amounts payable | 17/49 | €49,362 | €49,750 | +€388 | +0.8% |
| Amounts payable within one year | 42/48 | €49,362 | €49,750 | +€388 | +0.8% |
| Trade debts | 44 | €8,160 | €6,355 | -€1,805 | -22.1% |
| Suppliers | 440/4 | €8,160 | €6,355 | -€1,805 | -22.1% |
| Taxes, remuneration and social security | 45 | €10,863 | €17,241 | +€6,378 | +58.7% |
| Taxes | 450/3 | €9,063 | €15,741 | +€6,678 | +73.7% |
| Remuneration and social security | 454/9 | €1,800 | €1,500 | -€300 | -16.7% |
| Other amounts payable | 47/48 | €30,339 | €26,154 | -€4,185 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €359 | +€359 | |
| Other operating charges | 640/8 | €219 | €1,245 | +€1,026 | +468% |
| Gross operating margin | 9900 | €8,156 | €23,883 | +€15,727 | +193% |
| Operating profit (loss) | 9901 | €7,937 | €22,279 | +€14,342 | +181% |
| Financial income | 75/76B | €44 | €303 | +€259 | +592% |
| Recurring financial income | 75 | €44 | €303 | +€259 | +592% |
| Financial charges | 65/66B | €3,059 | €3,069 | +€10 | +0.3% |
| Recurring financial charges | 65 | €3,059 | €3,069 | +€10 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €4,921 | €19,513 | +€14,592 | +297% |
| Income taxes | 67/77 | €2,326 | €6,831 | +€4,505 | +194% |
| Profit (loss) for the period | 9904 | €2,595 | €12,682 | +€10,087 | +389% |
| Profit (loss) for the period to be appropriated | 9905 | €2,595 | €12,682 | +€10,087 | +389% |
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.