KIRA 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.
KIRA CONSULTING
Largest movements
- Cash -€39,417
down €39,417 (-51.0%), from €77,258 to €37,841
mainly Receivables after one year (-€25,000) and Net result for the year (-€13,017)
- Receivables after one year +€25,000
new in 2025: €25,000
- Tangible fixed assets -€5,280
down €5,280 (-35.2%), from €15,009 to €9,730
- Receivables within one year +€3,532
up €3,532 (+51.5%), from €6,859 to €10,391
of which Other amounts receivable: +€4,832
- Profit (loss) carried forward -€13,017
down €13,017, from €518 to -€12,499
- Tax, wage and social debts -€2,567
down €2,567 (-79.4%), from €3,234 to €667
- Gross operating margin -€49,631
down €49,631, from €42,797 to -€6,833
- Taxes -€12,302
down €12,302 (-98.7%), from €12,467 to €165
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 | €99,126 | €82,962 | -€16,164 | -16.3% |
| Fixed assets | 21/28 | €15,009 | €9,730 | -€5,280 | -35.2% |
| Tangible fixed assets | 22/27 | €15,009 | €9,730 | -€5,280 | -35.2% |
| Furniture and vehicles | 24 | €15,009 | €9,730 | -€5,280 | -35.2% |
| Current assets | 29/58 | €84,117 | €73,232 | -€10,885 | -12.9% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €6,859 | €10,391 | +€3,532 | +51.5% |
| Trade receivables | 40 | €6,855 | €5,555 | -€1,300 | -19.0% |
| Other amounts receivable | 41 | €4 | €4,836 | +€4,832 | +127,843% |
| Cash at bank and in hand | 54/58 | €77,258 | €37,841 | -€39,417 | -51.0% |
| Total equity and liabilities | 10/49 | €99,126 | €82,962 | -€16,164 | -16.3% |
| Equity | 10/15 | €89,239 | €76,223 | -€13,017 | -14.6% |
| Contributions | 10/11 | €17,334 | €17,334 | = | 0.0% |
| Reserves | 13 | €71,387 | €71,387 | = | 0.0% |
| Distributable reserves | 133 | €71,387 | €71,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | €518 | -€12,499 | -€13,017 | |
| Amounts payable | 17/49 | €9,887 | €6,739 | -€3,148 | -31.8% |
| Amounts payable within one year | 42/48 | €9,887 | €6,739 | -€3,148 | -31.8% |
| Trade debts | 44 | €4,596 | €3,968 | -€628 | -13.7% |
| Suppliers | 440/4 | €4,596 | €3,968 | -€628 | -13.7% |
| Taxes, remuneration and social security | 45 | €3,234 | €667 | -€2,567 | -79.4% |
| Taxes | 450/3 | €3,234 | €667 | -€2,567 | -79.4% |
| Other amounts payable | 47/48 | €2,057 | €2,104 | +€47 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,280 | €5,280 | = | 0.0% |
| Other operating charges | 640/8 | €457 | €562 | +€105 | +23.1% |
| Gross operating margin | 9900 | €42,797 | -€6,833 | -€49,631 | |
| Operating profit (loss) | 9901 | €37,061 | -€12,675 | -€49,736 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -37.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -37.5% |
| Financial charges | 65/66B | €165 | €177 | +€12 | +7.5% |
| Recurring financial charges | 65 | €165 | €177 | +€12 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €36,897 | -€12,852 | -€49,748 | |
| Income taxes | 67/77 | €12,467 | €165 | -€12,302 | -98.7% |
| Profit (loss) for the period | 9904 | €24,430 | -€13,017 | -€37,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,430 | -€13,017 | -€37,447 |
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 26 October 2026 via checked.be.