KIM's CONSULTANCY: 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's CONSULTANCY
Largest movements
- Tangible fixed assets -€3,986
down €3,986 (-15.6%), from €25,503 to €21,517
- Cash -€1,215
down €1,215 (-2.9%), from €41,286 to €40,071
mainly Contributions, distributions and other (-€23,529) and Current portion of long-term debt (-€5,650)
- Other debts +€22,859
up €22,859 (+796%), from €2,872 to €25,731
- Reserves -€19,732
down €19,732 (-27.9%), from €70,618 to €50,886
- Current portion of long-term debt -€5,650
no longer reported in 2025 (was €5,650)
- Trade debts -€2,476
down €2,476 (-47.7%), from €5,188 to €2,713
- Gross operating margin -€29,117
down €29,117 (-67.6%), from €43,102 to €13,985
- Depreciation -€8,395
down €8,395 (-63.6%), from €13,207 to €4,811
- Taxes -€3,849
down €3,849 (-60.6%), from €6,348 to €2,499
- Financial charges +€1,721
up €1,721 (+579%), from €297 to €2,018
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 | €86,820 | €81,329 | -€5,491 | -6.3% |
| Fixed assets | 21/28 | €25,503 | €21,517 | -€3,986 | -15.6% |
| Tangible fixed assets | 22/27 | €25,503 | €21,517 | -€3,986 | -15.6% |
| Land and buildings | 22 | €15,680 | €14,451 | -€1,229 | -7.8% |
| Plant, machinery and equipment | 23 | €3,639 | €1,907 | -€1,732 | -47.6% |
| Furniture and vehicles | 24 | €4,859 | €4,058 | -€801 | -16.5% |
| Other tangible fixed assets | 26 | €1,325 | €1,101 | -€224 | -16.9% |
| Current assets | 29/58 | €61,317 | €59,812 | -€1,505 | -2.5% |
| Amounts receivable within one year | 40/41 | €18,963 | €18,425 | -€538 | -2.8% |
| Trade receivables | 40 | €10,281 | €11,974 | +€1,692 | +16.5% |
| Other amounts receivable | 41 | €8,682 | €6,451 | -€2,231 | -25.7% |
| Cash at bank and in hand | 54/58 | €41,286 | €40,071 | -€1,215 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,068 | €1,316 | +€248 | +23.2% |
| Total equity and liabilities | 10/49 | €86,820 | €81,329 | -€5,491 | -6.3% |
| Equity | 10/15 | €72,618 | €52,886 | -€19,732 | -27.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €70,618 | €50,886 | -€19,732 | -27.9% |
| Distributable reserves | 133 | €70,618 | €50,886 | -€19,732 | -27.9% |
| Amounts payable | 17/49 | €14,202 | €28,444 | +€14,241 | +100% |
| Amounts payable within one year | 42/48 | €14,202 | €28,444 | +€14,241 | +100% |
| Current portion of amounts payable after more than one year | 42 | €5,650 | - | -€5,650 | |
| Trade debts | 44 | €5,188 | €2,713 | -€2,476 | -47.7% |
| Suppliers | 440/4 | €5,188 | €2,713 | -€2,476 | -47.7% |
| Taxes, remuneration and social security | 45 | €492 | - | -€492 | |
| Taxes | 450/3 | €492 | - | -€492 | |
| Other amounts payable | 47/48 | €2,872 | €25,731 | +€22,859 | +796% |
| Non-recurring operating income | 76A | €2,138 | €327 | -€1,811 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,207 | €4,811 | -€8,395 | -63.6% |
| Other operating charges | 640/8 | €742 | €972 | +€230 | +31.0% |
| Gross operating margin | 9900 | €43,102 | €13,985 | -€29,117 | -67.6% |
| Operating profit (loss) | 9901 | €29,153 | €8,201 | -€20,952 | -71.9% |
| Financial income | 75/76B | €25 | €113 | +€87 | +343% |
| Recurring financial income | 75 | €25 | €113 | +€87 | +343% |
| Financial charges | 65/66B | €297 | €2,018 | +€1,721 | +579% |
| Recurring financial charges | 65 | €297 | €2,018 | +€1,721 | +579% |
| Profit (loss) for the period before taxes | 9903 | €28,882 | €6,296 | -€22,585 | -78.2% |
| Income taxes | 67/77 | €6,348 | €2,499 | -€3,849 | -60.6% |
| Profit (loss) for the period | 9904 | €22,534 | €3,797 | -€18,736 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,534 | €3,797 | -€18,736 | -83.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.