KIRC CONSULT: 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.
KIRC CONSULT
Largest movements
- Deferred charges and accrued income -€3,560
down €3,560 (-96.7%), from €3,680 to €120
- Receivables within one year -€1,284
down €1,284 (-46.1%), from €2,784 to €1,500
of which Trade receivables: -€1,283
- Cash +€1,087
up €1,087 (+4.5%), from €24,199 to €25,286
mainly Deferred charges and accrued income (+€3,560) and Receivables within one year (+€1,284)
- Profit (loss) carried forward -€3,124
down €3,124, from €1,920 to -€1,203
- Trade debts -€790
down €790 (-68.4%), from €1,155 to €365
- Gross operating margin -€7,762
down €7,762, from €5,439 to -€2,322
- Taxes -€1,531
no longer reported in 2025 (was €1,531)
- Depreciation +€120
up €120 (+49.9%), from €240 to €360
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 | €32,258 | €28,140 | -€4,118 | -12.8% |
| Fixed assets | 21/28 | €1,595 | €1,234 | -€360 | -22.6% |
| Intangible fixed assets | 21 | €305 | €231 | -€74 | -24.2% |
| Tangible fixed assets | 22/27 | €717 | €430 | -€287 | -40.0% |
| Furniture and vehicles | 24 | €717 | €430 | -€287 | -40.0% |
| Financial fixed assets | 28 | €573 | €573 | = | 0.0% |
| Current assets | 29/58 | €30,663 | €26,905 | -€3,758 | -12.3% |
| Amounts receivable within one year | 40/41 | €2,784 | €1,500 | -€1,284 | -46.1% |
| Trade receivables | 40 | €2,783 | €1,500 | -€1,283 | -46.1% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €24,199 | €25,286 | +€1,087 | +4.5% |
| Deferred charges and accrued income | 490/1 | €3,680 | €120 | -€3,560 | -96.7% |
| Total equity and liabilities | 10/49 | €32,258 | €28,140 | -€4,118 | -12.8% |
| Equity | 10/15 | €27,651 | €24,527 | -€3,124 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,130 | €7,130 | = | 0.0% |
| Distributable reserves | 133 | €7,130 | €7,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,920 | -€1,203 | -€3,124 | |
| Amounts payable | 17/49 | €4,607 | €3,613 | -€995 | -21.6% |
| Amounts payable within one year | 42/48 | €4,607 | €3,613 | -€995 | -21.6% |
| Trade debts | 44 | €1,155 | €365 | -€790 | -68.4% |
| Suppliers | 440/4 | €1,155 | €365 | -€790 | -68.4% |
| Taxes, remuneration and social security | 45 | €1,822 | €1,628 | -€194 | -10.7% |
| Taxes | 450/3 | €1,822 | €1,628 | -€194 | -10.7% |
| Other amounts payable | 47/48 | €1,631 | €1,620 | -€11 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €360 | +€120 | +49.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,439 | -€2,322 | -€7,762 | |
| Operating profit (loss) | 9901 | €4,812 | -€3,082 | -€7,894 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €44 | €42 | -€2 | -3.7% |
| Recurring financial charges | 65 | €44 | €42 | -€2 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €4,768 | -€3,124 | -€7,891 | |
| Income taxes | 67/77 | €1,531 | - | -€1,531 | |
| Profit (loss) for the period | 9904 | €3,237 | -€3,124 | -€6,360 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,237 | -€3,124 | -€6,360 |
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 7 October 2026 via checked.be.