KHORARI 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.
KHORARI CONSULTING
Largest movements
- Cash +€9,110
up €9,110 (+13.3%), from €68,632 to €77,741
mainly Net result for the year (+€21,253) and Depreciation (+€7,723)
- Tangible fixed assets -€7,723
down €7,723 (-75.9%), from €10,178 to €2,454
- Profit (loss) carried forward +€3,606
up €3,606 (+5.3%), from €67,441 to €71,047
- Tax, wage and social debts -€1,366
down €1,366 (-25.0%), from €5,468 to €4,102
of which Taxes: -€2,211
- Other debts -€983
down €983 (-36.8%), from €2,674 to €1,691
- Gross operating margin -€7,507
down €7,507 (-15.7%), from €47,965 to €40,458
- Taxes +€4,603
up €4,603 (+76.3%), from €6,029 to €10,632
- Depreciation +€2,454
up €2,454 (+46.6%), from €5,269 to €7,723
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 | €78,809 | €80,196 | +€1,386 | +1.8% |
| Fixed assets | 21/28 | €10,178 | €2,454 | -€7,723 | -75.9% |
| Tangible fixed assets | 22/27 | €10,178 | €2,454 | -€7,723 | -75.9% |
| Furniture and vehicles | 24 | €10,178 | €2,454 | -€7,723 | -75.9% |
| Current assets | 29/58 | €68,632 | €77,741 | +€9,110 | +13.3% |
| Cash at bank and in hand | 54/58 | €68,632 | €77,741 | +€9,110 | +13.3% |
| Total equity and liabilities | 10/49 | €78,809 | €80,196 | +€1,386 | +1.8% |
| Equity | 10/15 | €70,352 | €73,958 | +€3,606 | +5.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €411 | €411 | = | 0.0% |
| Non-distributable reserves | 130/1 | €411 | €411 | = | 0.0% |
| Legal reserve | 130 | €411 | €411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,441 | €71,047 | +€3,606 | +5.3% |
| Amounts payable | 17/49 | €8,457 | €6,237 | -€2,220 | -26.2% |
| Amounts payable within one year | 42/48 | €8,457 | €6,237 | -€2,220 | -26.2% |
| Trade debts | 44 | €315 | €445 | +€130 | +41.2% |
| Suppliers | 440/4 | €315 | €445 | +€130 | +41.2% |
| Taxes, remuneration and social security | 45 | €5,468 | €4,102 | -€1,366 | -25.0% |
| Taxes | 450/3 | €5,468 | €3,258 | -€2,211 | -40.4% |
| Remuneration and social security | 454/9 | - | €844 | +€844 | |
| Other amounts payable | 47/48 | €2,674 | €1,691 | -€983 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,269 | €7,723 | +€2,454 | +46.6% |
| Other operating charges | 640/8 | €610 | €670 | +€59 | +9.7% |
| Gross operating margin | 9900 | €47,965 | €40,458 | -€7,507 | -15.7% |
| Operating profit (loss) | 9901 | €42,086 | €32,065 | -€10,021 | -23.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,950% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,950% |
| Financial charges | 65/66B | €310 | €180 | -€129 | -41.8% |
| Recurring financial charges | 65 | €310 | €180 | -€129 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €41,776 | €31,885 | -€9,891 | -23.7% |
| Income taxes | 67/77 | €6,029 | €10,632 | +€4,603 | +76.3% |
| Profit (loss) for the period | 9904 | €35,747 | €21,253 | -€14,494 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,747 | €21,253 | -€14,494 | -40.5% |
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 26 October 2026 via checked.be.