KingKom 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.
KingKom Consulting
Largest movements
- Receivables within one year -€12,720
down €12,720 (-25.2%), from €50,530 to €37,810
of which Trade receivables: -€15,494
- Tangible fixed assets +€8,831
up €8,831 (+76.8%), from €11,502 to €20,333
of which Other tangible fixed assets: +€5,827
- Deferred charges and accrued income -€3,669
down €3,669 (-46.3%), from €7,916 to €4,247
- Cash -€1,309
down €1,309 (-3.1%), from €41,774 to €40,465
mainly Net result for the year (-€49,446) and Trade debts (-€23,989)
- Profit (loss) carried forward -€49,446
down €49,446, from €1,435 to -€48,011
- Other debts +€33,367
new in 2025: €33,367
- Provisions +€33,146
up €33,146 (+55.6%), from €59,648 to €92,794
- Trade debts -€23,989
down €23,989 (-86.4%), from €27,779 to €3,790
- Tax, wage and social debts -€1,330
down €1,330 (-6.7%), from €19,787 to €18,457
of which Taxes: -€5,399
- Gross operating margin +€44,496
up €44,496 (+70.8%), from €62,890 to €107,386
- Provisions +€33,184
up €33,184, from -€37 to €33,146
- Staff costs +€29,186
up €29,186 (+628%), from €4,646 to €33,832
- Financial charges +€26,158
up €26,158 (+52.4%), from €49,961 to €76,119
- Depreciation +€4,297
up €4,297 (+66.9%), from €6,421 to €10,718
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 | €111,765 | €102,899 | -€8,866 | -7.9% |
| Fixed assets | 21/28 | €11,545 | €20,376 | +€8,831 | +76.5% |
| Tangible fixed assets | 22/27 | €11,502 | €20,333 | +€8,831 | +76.8% |
| Furniture and vehicles | 24 | €10,501 | €13,505 | +€3,004 | +28.6% |
| Other tangible fixed assets | 26 | €1,001 | €6,828 | +€5,827 | +582% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €100,220 | €82,523 | -€17,698 | -17.7% |
| Amounts receivable within one year | 40/41 | €50,530 | €37,810 | -€12,720 | -25.2% |
| Trade receivables | 40 | €44,807 | €29,314 | -€15,494 | -34.6% |
| Other amounts receivable | 41 | €5,722 | €8,496 | +€2,774 | +48.5% |
| Cash at bank and in hand | 54/58 | €41,774 | €40,465 | -€1,309 | -3.1% |
| Deferred charges and accrued income | 490/1 | €7,916 | €4,247 | -€3,669 | -46.3% |
| Total equity and liabilities | 10/49 | €111,765 | €102,899 | -€8,866 | -7.9% |
| Equity | 10/15 | €3,935 | -€45,511 | -€49,446 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,435 | -€48,011 | -€49,446 | |
| Provisions and deferred taxes | 16 | €59,648 | €92,794 | +€33,146 | +55.6% |
| Provisions for liabilities and charges | 160/5 | €59,648 | €92,794 | +€33,146 | +55.6% |
| Other liabilities and charges | 164/5 | €59,648 | €92,794 | +€33,146 | +55.6% |
| Amounts payable | 17/49 | €48,182 | €55,616 | +€7,434 | +15.4% |
| Amounts payable within one year | 42/48 | €48,148 | €55,614 | +€7,466 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €582 | - | -€582 | |
| Trade debts | 44 | €27,779 | €3,790 | -€23,989 | -86.4% |
| Suppliers | 440/4 | €27,779 | €3,790 | -€23,989 | -86.4% |
| Taxes, remuneration and social security | 45 | €19,787 | €18,457 | -€1,330 | -6.7% |
| Taxes | 450/3 | €18,913 | €13,513 | -€5,399 | -28.5% |
| Remuneration and social security | 454/9 | €874 | €4,944 | +€4,069 | +465% |
| Other amounts payable | 47/48 | - | €33,367 | +€33,367 | |
| Accrued charges and deferred income | 492/3 | €35 | €2 | -€33 | -95.2% |
| Remuneration, social security and pensions | 62 | €4,646 | €33,832 | +€29,186 | +628% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,421 | €10,718 | +€4,297 | +66.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€37 | €33,146 | +€33,184 | |
| Other operating charges | 640/8 | €891 | €922 | +€31 | +3.5% |
| Gross operating margin | 9900 | €62,890 | €107,386 | +€44,496 | +70.8% |
| Operating profit (loss) | 9901 | €50,969 | €28,767 | -€22,202 | -43.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €49,961 | €76,119 | +€26,158 | +52.4% |
| Recurring financial charges | 65 | €49,961 | €76,119 | +€26,158 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €1,008 | -€47,352 | -€48,359 | |
| Income taxes | 67/77 | €2,500 | €2,095 | -€406 | -16.2% |
| Profit (loss) for the period | 9904 | -€1,493 | -€49,446 | -€47,954 | -3,213% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,493 | -€49,446 | -€47,954 | -3,213% |
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 19 October 2026 via checked.be.