Kica Consult: what changed
Kica Consult
Largest movements
- Receivables within one year -€84,100
down €84,100 (-84.7%), from €99,244 to €15,144
of which Other amounts receivable: -€77,036
- Receivables after one year -€14,141
down €14,141 (-28.6%), from €49,370 to €35,230
- Current investments +€12,000
up €12,000 (+120%), from €10,000 to €22,000
- Cash +€3,575
up €3,575 (+26.6%), from €13,421 to €16,995
mainly Receivables within one year (+€84,100) and Net result for the year (+€49,645)
- Tangible fixed assets -€2,107
down €2,107 (-42.9%), from €4,915 to €2,809
- Profit (loss) carried forward -€100,355
down €100,355 (-73.0%), from €137,380 to €37,025
- Tax, wage and social debts +€8,790
up €8,790 (+24.1%), from €36,455 to €45,245
- Other debts +€5,285
new in 2025: €5,285
- Gross operating margin +€10,370
up €10,370 (+15.0%), from €69,038 to €79,407
- Financial charges +€4,208
up €4,208 (+174%), from €2,419 to €6,627
- Financial income -€3,184
down €3,184 (-77.3%), from €4,121 to €937
- Taxes +€2,908
up €2,908 (+15.6%), from €18,617 to €21,525
- Other operating charges -€823
down €823 (-65.1%), from €1,264 to €441
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 | €176,951 | €92,178 | -€84,773 | -47.9% |
| Fixed assets | 21/28 | €4,915 | €2,809 | -€2,107 | -42.9% |
| Tangible fixed assets | 22/27 | €4,915 | €2,809 | -€2,107 | -42.9% |
| Furniture and vehicles | 24 | €4,915 | €2,809 | -€2,107 | -42.9% |
| Current assets | 29/58 | €172,035 | €89,369 | -€82,667 | -48.1% |
| Amounts receivable after more than one year | 29 | €49,370 | €35,230 | -€14,141 | -28.6% |
| Other amounts receivable | 291 | €49,370 | €35,230 | -€14,141 | -28.6% |
| Amounts receivable within one year | 40/41 | €99,244 | €15,144 | -€84,100 | -84.7% |
| Trade receivables | 40 | €22,208 | €15,144 | -€7,064 | -31.8% |
| Other amounts receivable | 41 | €77,036 | - | -€77,036 | |
| Current investments | 50/53 | €10,000 | €22,000 | +€12,000 | +120% |
| Cash at bank and in hand | 54/58 | €13,421 | €16,995 | +€3,575 | +26.6% |
| Total equity and liabilities | 10/49 | €176,951 | €92,178 | -€84,773 | -47.9% |
| Equity | 10/15 | €139,380 | €39,025 | -€100,355 | -72.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,380 | €37,025 | -€100,355 | -73.0% |
| Amounts payable | 17/49 | €37,571 | €53,153 | +€15,582 | +41.5% |
| Amounts payable within one year | 42/48 | €37,571 | €53,153 | +€15,582 | +41.5% |
| Trade debts | 44 | €1,115 | €2,623 | +€1,508 | +135% |
| Suppliers | 440/4 | €1,115 | €2,623 | +€1,508 | +135% |
| Taxes, remuneration and social security | 45 | €36,455 | €45,245 | +€8,790 | +24.1% |
| Taxes | 450/3 | €36,455 | €45,245 | +€8,790 | +24.1% |
| Other amounts payable | 47/48 | - | €5,285 | +€5,285 | |
| Non-recurring operating income | 76A | €15,067 | - | -€15,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €2,107 | +€702 | +50.0% |
| Other operating charges | 640/8 | €1,264 | €441 | -€823 | -65.1% |
| Gross operating margin | 9900 | €69,038 | €79,407 | +€10,370 | +15.0% |
| Operating profit (loss) | 9901 | €66,369 | €76,860 | +€10,491 | +15.8% |
| Financial income | 75/76B | €4,121 | €937 | -€3,184 | -77.3% |
| Recurring financial income | 75 | €4,121 | €937 | -€3,184 | -77.3% |
| Financial charges | 65/66B | €2,419 | €6,627 | +€4,208 | +174% |
| Recurring financial charges | 65 | €2,419 | €6,627 | +€4,208 | +174% |
| Profit (loss) for the period before taxes | 9903 | €68,071 | €71,170 | +€3,099 | +4.6% |
| Income taxes | 67/77 | €18,617 | €21,525 | +€2,908 | +15.6% |
| Profit (loss) for the period | 9904 | €49,453 | €49,645 | +€191 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,453 | €49,645 | +€191 | +0.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.