KIKA 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.
KIKA CONSULTING
Largest movements
- Cash +€76,878
up €76,878 (+864%), from €8,898 to €85,776
mainly Net result for the year (+€68,421) and Depreciation (+€30,645)
- Tangible fixed assets -€17,724
down €17,724 (-14.8%), from €120,072 to €102,348
of which Land and buildings: -€28,300
- Receivables within one year +€8,358
up €8,358 (+8.7%), from €95,550 to €103,908
of which Other amounts receivable: +€35,652
- Reserves +€68,410
up €68,410 (+35.4%), from €193,006 to €261,416
- Trade debts +€6,890
up €6,890 (+254%), from €2,709 to €9,599
- Tax, wage and social debts -€5,682
down €5,682 (-29.8%), from €19,044 to €13,362
- Gross operating margin -€16,547
down €16,547 (-11.4%), from €144,647 to €128,099
- Taxes -€4,232
down €4,232 (-13.1%), from €32,323 to €28,091
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 | €226,738 | €296,367 | +€69,628 | +30.7% |
| Fixed assets | 21/28 | €120,072 | €102,348 | -€17,724 | -14.8% |
| Tangible fixed assets | 22/27 | €120,072 | €102,348 | -€17,724 | -14.8% |
| Land and buildings | 22 | €118,218 | €89,918 | -€28,300 | -23.9% |
| Furniture and vehicles | 24 | €1,854 | €12,430 | +€10,577 | +571% |
| Current assets | 29/58 | €106,666 | €194,018 | +€87,352 | +81.9% |
| Amounts receivable within one year | 40/41 | €95,550 | €103,908 | +€8,358 | +8.7% |
| Trade receivables | 40 | €80,363 | €53,069 | -€27,294 | -34.0% |
| Other amounts receivable | 41 | €15,187 | €50,839 | +€35,652 | +235% |
| Cash at bank and in hand | 54/58 | €8,898 | €85,776 | +€76,878 | +864% |
| Deferred charges and accrued income | 490/1 | €2,218 | €4,334 | +€2,117 | +95.4% |
| Total equity and liabilities | 10/49 | €226,738 | €296,367 | +€69,628 | +30.7% |
| Equity | 10/15 | €204,985 | €273,406 | +€68,421 | +33.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,006 | €261,416 | +€68,410 | +35.4% |
| Distributable reserves | 133 | €193,006 | €261,416 | +€68,410 | +35.4% |
| Profit (loss) carried forward | 14 | €5,779 | €5,790 | +€11 | +0.2% |
| Amounts payable | 17/49 | €21,753 | €22,961 | +€1,208 | +5.6% |
| Amounts payable within one year | 42/48 | €21,753 | €22,961 | +€1,208 | +5.6% |
| Trade debts | 44 | €2,709 | €9,599 | +€6,890 | +254% |
| Suppliers | 440/4 | €2,709 | €9,599 | +€6,890 | +254% |
| Taxes, remuneration and social security | 45 | €19,044 | €13,362 | -€5,682 | -29.8% |
| Taxes | 450/3 | €19,044 | €13,362 | -€5,682 | -29.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,862 | €30,645 | -€1,217 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,173 | €1,850 | -€323 | -14.9% |
| Gross operating margin | 9900 | €144,647 | €128,099 | -€16,547 | -11.4% |
| Operating profit (loss) | 9901 | €110,611 | €95,605 | -€15,006 | -13.6% |
| Financial income | 75/76B | €243 | €1,426 | +€1,183 | +486% |
| Recurring financial income | 75 | €243 | €1,426 | +€1,183 | +486% |
| Financial charges | 65/66B | €558 | €519 | -€38 | -6.9% |
| Recurring financial charges | 65 | €558 | €519 | -€38 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €110,296 | €96,511 | -€13,785 | -12.5% |
| Income taxes | 67/77 | €32,323 | €28,091 | -€4,232 | -13.1% |
| Profit (loss) for the period | 9904 | €77,973 | €68,421 | -€9,553 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,973 | €68,421 | -€9,553 | -12.3% |
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 24 October 2026 via checked.be.