KINTSUGI CONSULTING: what changed
Two fiscal 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.
KINTSUGI CONSULTING
Largest movements
- Cash +€33,029
up €33,029 (+48.2%), from €68,582 to €101,611
mainly Net result for the year (+€35,956) and Tax, wage and social debts (+€10,084)
- Receivables within one year +€2,575
up €2,575 (+31.2%), from €8,241 to €10,815
of which Trade receivables: +€2,379
- Profit (loss) carried forward +€17,132
up €17,132 (+36.1%), from €47,477 to €64,609
- Tax, wage and social debts +€10,084
up €10,084 (+75.0%), from €13,440 to €23,524
of which Taxes: +€9,121
- Other debts +€6,961
up €6,961 (+58.7%), from €11,862 to €18,824
- Trade debts +€1,713
up €1,713 (+14644.9%), from €12 to €1,725
- Taxes +€4,431
up €4,431 (+77.5%), from €5,718 to €10,149
- Gross operating margin -€1,334
down €1,334 (-2.7%), from €49,371 to €48,037
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.
Cash bridge derived
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 | €78,791 | €114,682 | +€35,891 | +45.6% |
| Fixed assets | 21/28 | €1,279 | €1,333 | +€54 | +4.2% |
| Tangible fixed assets | 22/27 | €916 | €970 | +€54 | +5.9% |
| Plant, machinery and equipment | 23 | €916 | €970 | +€54 | +5.9% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €77,512 | €113,349 | +€35,837 | +46.2% |
| Amounts receivable within one year | 40/41 | €8,241 | €10,815 | +€2,575 | +31.2% |
| Trade receivables | 40 | €8,026 | €10,405 | +€2,379 | +29.6% |
| Other amounts receivable | 41 | €215 | €410 | +€195 | +90.8% |
| Cash at bank and in hand | 54/58 | €68,582 | €101,611 | +€33,029 | +48.2% |
| Deferred charges and accrued income | 490/1 | €689 | €923 | +€234 | +33.9% |
| Total equity and liabilities | 10/49 | €78,791 | €114,682 | +€35,891 | +45.6% |
| Equity | 10/15 | €53,477 | €70,609 | +€17,132 | +32.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,477 | €64,609 | +€17,132 | +36.1% |
| Amounts payable | 17/49 | €25,314 | €44,073 | +€18,759 | +74.1% |
| Amounts payable within one year | 42/48 | €25,314 | €44,073 | +€18,759 | +74.1% |
| Trade debts | 44 | €12 | €1,725 | +€1,713 | +14644.9% |
| Suppliers | 440/4 | €12 | €1,725 | +€1,713 | +14644.9% |
| Taxes, remuneration and social security | 45 | €13,440 | €23,524 | +€10,084 | +75.0% |
| Taxes | 450/3 | €13,440 | €22,561 | +€9,121 | +67.9% |
| Remuneration and social security | 454/9 | - | €964 | +€964 | |
| Other amounts payable | 47/48 | €11,862 | €18,824 | +€6,961 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €739 | €772 | +€33 | +4.5% |
| Other operating charges | 640/8 | €442 | €455 | +€12 | +2.8% |
| Gross operating margin | 9900 | €49,371 | €48,037 | -€1,334 | -2.7% |
| Operating profit (loss) | 9901 | €48,190 | €46,811 | -€1,380 | -2.9% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €722 | €731 | +€9 | +1.2% |
| Recurring financial charges | 65 | €722 | €731 | +€9 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €47,468 | €46,104 | -€1,364 | -2.9% |
| Income taxes | 67/77 | €5,718 | €10,149 | +€4,431 | +77.5% |
| Profit (loss) for the period | 9904 | €41,750 | €35,956 | -€5,795 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,750 | €35,956 | -€5,795 | -13.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.