Kim Consult: 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.
Kim Consult
Largest movements
- Tangible fixed assets -€7,685
down €7,685 (-90.2%), from €8,515 to €830
- Cash -€6,901
down €6,901 (-53.0%), from €13,026 to €6,124
mainly Other debts (-€10,091) and Receivables within one year (-€4,549)
- Receivables within one year +€4,549
up €4,549 (+21.3%), from €21,363 to €25,912
- Deferred charges and accrued income -€787
down €787 (-47.9%), from €1,642 to €855
- Stocks and contracts +€679
new in 2025: €679
- Other debts -€10,091
down €10,091 (-49.8%), from €20,264 to €10,173
- Tax, wage and social debts -€1,005
down €1,005 (-17.4%), from €5,790 to €4,785
- Trade debts +€540
up €540 (+16.1%), from €3,362 to €3,902
- Reserves +€452
up €452 (+3.4%), from €13,412 to €13,865
- Gross operating margin -€10,394
down €10,394 (-40.8%), from €25,498 to €15,104
- Write-downs +€8,150
new in 2025: €8,150
- Depreciation -€3,638
down €3,638 (-80.5%), from €4,522 to €883
- Taxes -€3,276
down €3,276 (-65.9%), from €4,971 to €1,695
- Other operating charges -€933
down €933 (-50.9%), from €1,833 to €900
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 | €44,546 | €34,400 | -€10,146 | -22.8% |
| Fixed assets | 21/28 | €8,515 | €830 | -€7,685 | -90.2% |
| Tangible fixed assets | 22/27 | €8,515 | €830 | -€7,685 | -90.2% |
| Furniture and vehicles | 24 | €8,515 | €830 | -€7,685 | -90.2% |
| Current assets | 29/58 | €36,031 | €33,570 | -€2,461 | -6.8% |
| Stocks and contracts in progress | 3 | - | €679 | +€679 | |
| Stocks | 30/36 | - | €679 | +€679 | |
| Amounts receivable within one year | 40/41 | €21,363 | €25,912 | +€4,549 | +21.3% |
| Trade receivables | 40 | €21,363 | €25,912 | +€4,549 | +21.3% |
| Cash at bank and in hand | 54/58 | €13,026 | €6,124 | -€6,901 | -53.0% |
| Deferred charges and accrued income | 490/1 | €1,642 | €855 | -€787 | -47.9% |
| Total equity and liabilities | 10/49 | €44,546 | €34,400 | -€10,146 | -22.8% |
| Equity | 10/15 | €14,412 | €14,865 | +€452 | +3.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,412 | €13,865 | +€452 | +3.4% |
| Distributable reserves | 133 | €13,412 | €13,865 | +€452 | +3.4% |
| Amounts payable | 17/49 | €30,134 | €19,535 | -€10,598 | -35.2% |
| Amounts payable within one year | 42/48 | €29,416 | €18,861 | -€10,556 | -35.9% |
| Trade debts | 44 | €3,362 | €3,902 | +€540 | +16.1% |
| Suppliers | 440/4 | €3,362 | €3,902 | +€540 | +16.1% |
| Taxes, remuneration and social security | 45 | €5,790 | €4,785 | -€1,005 | -17.4% |
| Taxes | 450/3 | €5,790 | €4,785 | -€1,005 | -17.4% |
| Other amounts payable | 47/48 | €20,264 | €10,173 | -€10,091 | -49.8% |
| Accrued charges and deferred income | 492/3 | €717 | €675 | -€43 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,522 | €883 | -€3,638 | -80.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,150 | +€8,150 | |
| Other operating charges | 640/8 | €1,833 | €900 | -€933 | -50.9% |
| Non-recurring operating charges | 66A | - | €2,277 | +€2,277 | |
| Gross operating margin | 9900 | €25,498 | €15,104 | -€10,394 | -40.8% |
| Operating profit (loss) | 9901 | €19,144 | €2,895 | -€16,249 | -84.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €760 | €747 | -€14 | -1.8% |
| Recurring financial charges | 65 | €760 | €747 | -€14 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €18,384 | €2,148 | -€16,236 | -88.3% |
| Income taxes | 67/77 | €4,971 | €1,695 | -€3,276 | -65.9% |
| Profit (loss) for the period | 9904 | €13,412 | €452 | -€12,960 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,412 | €452 | -€12,960 | -96.6% |
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 20 October 2026 via checked.be.