KIR 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.
KIR CONSULTING
Largest movements
- Cash +€106,111
up €106,111 (+87.1%), from €121,780 to €227,890
mainly Net result for the year (+€87,944) and Other debts (+€16,918)
- Receivables within one year -€13,231
down €13,231 (-24.2%), from €54,697 to €41,466
- Tangible fixed assets -€3,096
down €3,096 (-18.8%), from €16,484 to €13,387
- Profit (loss) carried forward +€87,944
up €87,944 (+98.1%), from €89,655 to €177,599
- Other debts +€16,918
up €16,918 (+57.7%), from €29,343 to €46,261
- Trade debts -€13,514
down €13,514 (-64.9%), from €20,829 to €7,315
- Staff costs +€7,163
new in 2025: €7,163
- Gross operating margin -€2,782
down €2,782 (-2.1%), from €131,627 to €128,845
- Taxes -€2,296
down €2,296 (-7.8%), from €29,422 to €27,127
- Depreciation +€2,199
up €2,199 (+104%), from €2,119 to €4,319
- Other operating charges -€1,695
down €1,695 (-71.4%), from €2,375 to €680
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 | €193,059 | €282,842 | +€89,783 | +46.5% |
| Fixed assets | 21/28 | €16,582 | €13,485 | -€3,096 | -18.7% |
| Tangible fixed assets | 22/27 | €16,484 | €13,387 | -€3,096 | -18.8% |
| Furniture and vehicles | 24 | €16,484 | €13,387 | -€3,096 | -18.8% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €176,477 | €269,356 | +€92,880 | +52.6% |
| Amounts receivable within one year | 40/41 | €54,697 | €41,466 | -€13,231 | -24.2% |
| Trade receivables | 40 | €54,697 | €41,466 | -€13,231 | -24.2% |
| Cash at bank and in hand | 54/58 | €121,780 | €227,890 | +€106,111 | +87.1% |
| Total equity and liabilities | 10/49 | €193,059 | €282,842 | +€89,783 | +46.5% |
| Equity | 10/15 | €91,155 | €179,099 | +€87,944 | +96.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,655 | €177,599 | +€87,944 | +98.1% |
| Amounts payable | 17/49 | €101,904 | €103,743 | +€1,839 | +1.8% |
| Amounts payable within one year | 42/48 | €101,904 | €103,743 | +€1,839 | +1.8% |
| Trade debts | 44 | €20,829 | €7,315 | -€13,514 | -64.9% |
| Suppliers | 440/4 | €20,829 | €7,315 | -€13,514 | -64.9% |
| Advances received on contracts in progress | 46 | €5,511 | €5,511 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €46,220 | €44,655 | -€1,565 | -3.4% |
| Taxes | 450/3 | €46,220 | €39,531 | -€6,689 | -14.5% |
| Remuneration and social security | 454/9 | - | €5,124 | +€5,124 | |
| Other amounts payable | 47/48 | €29,343 | €46,261 | +€16,918 | +57.7% |
| Remuneration, social security and pensions | 62 | - | €7,163 | +€7,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €4,319 | +€2,199 | +104% |
| Other operating charges | 640/8 | €2,375 | €680 | -€1,695 | -71.4% |
| Non-recurring operating charges | 66A | €7,120 | - | -€7,120 | |
| Gross operating margin | 9900 | €131,627 | €128,845 | -€2,782 | -2.1% |
| Operating profit (loss) | 9901 | €120,011 | €116,684 | -€3,328 | -2.8% |
| Financial charges | 65/66B | €934 | €1,612 | +€678 | +72.6% |
| Recurring financial charges | 65 | €934 | €1,612 | +€678 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €119,077 | €115,071 | -€4,006 | -3.4% |
| Income taxes | 67/77 | €29,422 | €27,127 | -€2,296 | -7.8% |
| Profit (loss) for the period | 9904 | €89,655 | €87,944 | -€1,710 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €89,655 | €87,944 | -€1,710 | -1.9% |
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 31 October 2026 via checked.be.