KIRANDY 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.
KIRANDY CONSULTANCY
Largest movements
- Cash +€92,734
up €92,734 (+55.1%), from €168,329 to €261,063
mainly Current investments (+€50,000) and Net result for the year (+€46,073)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year -€16,534
down €16,534 (-84.9%), from €19,466 to €2,932
of which Trade receivables: -€19,466
- Reserves +€46,000
up €46,000 (+24.0%), from €192,000 to €238,000
- Tax, wage and social debts -€14,127
down €14,127 (-92.7%), from €15,242 to €1,114
of which Taxes: -€11,714
- Other debts -€4,343
down €4,343 (-14.1%), from €30,871 to €26,528
- Gross operating margin -€17,896
down €17,896 (-21.3%), from €84,140 to €66,244
- Taxes -€4,642
down €4,642 (-20.2%), from €22,928 to €18,286
- Financial income +€1,742
up €1,742 (+112%), from €1,550 to €3,292
- Financial charges +€1,065
up €1,065 (+207%), from €516 to €1,581
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 | €248,593 | €274,079 | +€25,485 | +10.3% |
| Fixed assets | 21/28 | €8,829 | €9,640 | +€811 | +9.2% |
| Tangible fixed assets | 22/27 | €8,829 | €9,640 | +€811 | +9.2% |
| Plant, machinery and equipment | 23 | €8,309 | €9,478 | +€1,169 | +14.1% |
| Furniture and vehicles | 24 | €520 | €162 | -€358 | -68.8% |
| Current assets | 29/58 | €239,764 | €264,438 | +€24,674 | +10.3% |
| Amounts receivable within one year | 40/41 | €19,466 | €2,932 | -€16,534 | -84.9% |
| Trade receivables | 40 | €19,466 | - | -€19,466 | |
| Other amounts receivable | 41 | - | €2,932 | +€2,932 | |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €168,329 | €261,063 | +€92,734 | +55.1% |
| Deferred charges and accrued income | 490/1 | €1,970 | €444 | -€1,526 | -77.5% |
| Total equity and liabilities | 10/49 | €248,593 | €274,079 | +€25,485 | +10.3% |
| Equity | 10/15 | €200,317 | €246,390 | +€46,073 | +23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €192,000 | €238,000 | +€46,000 | +24.0% |
| Distributable reserves | 133 | €192,000 | €238,000 | +€46,000 | +24.0% |
| Profit (loss) carried forward | 14 | €2,117 | €2,190 | +€73 | +3.4% |
| Amounts payable | 17/49 | €48,276 | €27,689 | -€20,588 | -42.6% |
| Amounts payable within one year | 42/48 | €48,276 | €27,689 | -€20,588 | -42.6% |
| Trade debts | 44 | €2,164 | €46 | -€2,118 | -97.9% |
| Suppliers | 440/4 | €2,164 | €46 | -€2,118 | -97.9% |
| Taxes, remuneration and social security | 45 | €15,242 | €1,114 | -€14,127 | -92.7% |
| Taxes | 450/3 | €12,828 | €1,114 | -€11,714 | -91.3% |
| Remuneration and social security | 454/9 | €2,414 | - | -€2,414 | |
| Other amounts payable | 47/48 | €30,871 | €26,528 | -€4,343 | -14.1% |
| Non-recurring operating income | 76A | - | €15,309 | +€15,309 | |
| Remuneration, social security and pensions | 62 | €2,266 | €1,831 | -€435 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,416 | €1,132 | -€284 | -20.1% |
| Other operating charges | 640/8 | €725 | €634 | -€91 | -12.6% |
| Gross operating margin | 9900 | €84,140 | €66,244 | -€17,896 | -21.3% |
| Operating profit (loss) | 9901 | €79,733 | €62,648 | -€17,085 | -21.4% |
| Financial income | 75/76B | €1,550 | €3,292 | +€1,742 | +112% |
| Recurring financial income | 75 | €1,550 | €3,292 | +€1,742 | +112% |
| Financial charges | 65/66B | €516 | €1,581 | +€1,065 | +207% |
| Recurring financial charges | 65 | €516 | €1,581 | +€1,065 | +207% |
| Profit (loss) for the period before taxes | 9903 | €80,767 | €64,359 | -€16,408 | -20.3% |
| Income taxes | 67/77 | €22,928 | €18,286 | -€4,642 | -20.2% |
| Profit (loss) for the period | 9904 | €57,839 | €46,073 | -€11,766 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,839 | €46,073 | -€11,766 | -20.3% |
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 13 October 2026 via checked.be.