KIT 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.
KIT Consulting
Largest movements
- Cash +€25,179
up €25,179 (+106.7%), from €23,600 to €48,780
mainly Net result for the year (+€30,158) and Tax, wage and social debts (+€9,202)
- Receivables within one year +€17,685
up €17,685 (+137.6%), from €12,856 to €30,541
- Tangible fixed assets -€1,464
down €1,464 (-21.9%), from €6,682 to €5,218
of which Furniture and vehicles: -€1,039
- Reserves +€30,158
up €30,158 (+133.9%), from €22,522 to €52,679
- Tax, wage and social debts +€9,202
up €9,202 (+59.1%), from €15,572 to €24,774
- Trade debts +€2,959
up €2,959 (+182.9%), from €1,618 to €4,577
- Gross operating margin +€12,382
up €12,382 (+41.3%), from €29,968 to €42,350
- Taxes +€2,701
up €2,701 (+43.9%), from €6,158 to €8,859
- Financial charges +€1,515
up €1,515 (+854.2%), from €177 to €1,692
- Depreciation +€780
up €780 (+113.9%), from €684 to €1,464
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 | €43,630 | €85,842 | +€42,211 | +96.7% |
| Fixed assets | 21/28 | €6,682 | €5,218 | -€1,464 | -21.9% |
| Tangible fixed assets | 22/27 | €6,682 | €5,218 | -€1,464 | -21.9% |
| Furniture and vehicles | 24 | €2,561 | €1,522 | -€1,039 | -40.6% |
| Other tangible fixed assets | 26 | €4,121 | €3,696 | -€425 | -10.3% |
| Current assets | 29/58 | €36,948 | €80,623 | +€43,675 | +118.2% |
| Amounts receivable within one year | 40/41 | €12,856 | €30,541 | +€17,685 | +137.6% |
| Trade receivables | 40 | €12,856 | €30,541 | +€17,685 | +137.6% |
| Cash at bank and in hand | 54/58 | €23,600 | €48,780 | +€25,179 | +106.7% |
| Deferred charges and accrued income | 490/1 | €492 | €1,303 | +€811 | +165.0% |
| Total equity and liabilities | 10/49 | €43,630 | €85,842 | +€42,211 | +96.7% |
| Equity | 10/15 | €25,022 | €55,179 | +€30,158 | +120.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,522 | €52,679 | +€30,158 | +133.9% |
| Distributable reserves | 133 | €22,522 | €52,679 | +€30,158 | +133.9% |
| Amounts payable | 17/49 | €18,608 | €30,662 | +€12,054 | +64.8% |
| Amounts payable within one year | 42/48 | €17,358 | €29,412 | +€12,054 | +69.4% |
| Trade debts | 44 | €1,618 | €4,577 | +€2,959 | +182.9% |
| Suppliers | 440/4 | €1,618 | €4,577 | +€2,959 | +182.9% |
| Taxes, remuneration and social security | 45 | €15,572 | €24,774 | +€9,202 | +59.1% |
| Taxes | 450/3 | €15,572 | €24,774 | +€9,202 | +59.1% |
| Other amounts payable | 47/48 | €168 | €61 | -€107 | -63.7% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €1,464 | +€780 | +113.9% |
| Other operating charges | 640/8 | €427 | €178 | -€250 | -58.4% |
| Gross operating margin | 9900 | €29,968 | €42,350 | +€12,382 | +41.3% |
| Operating profit (loss) | 9901 | €28,857 | €40,709 | +€11,852 | +41.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €177 | €1,692 | +€1,515 | +854.2% |
| Recurring financial charges | 65 | €177 | €1,692 | +€1,515 | +854.2% |
| Profit (loss) for the period before taxes | 9903 | €28,679 | €39,017 | +€10,337 | +36.0% |
| Income taxes | 67/77 | €6,158 | €8,859 | +€2,701 | +43.9% |
| Profit (loss) for the period | 9904 | €22,522 | €30,158 | +€7,636 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,522 | €30,158 | +€7,636 | +33.9% |
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 8 October 2026 via checked.be.