KITI 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.
KITI CONSULTANCY
Largest movements
- Cash -€31,041
down €31,041 (-40.9%), from €75,810 to €44,769
mainly Other debts (-€35,558) and Debts after one year (-€20,218)
- Receivables within one year +€5,222
up €5,222 (+47.9%), from €10,903 to €16,125
of which Other amounts receivable: +€4,150
- Tangible fixed assets -€4,452
down €4,452 (-3.5%), from €127,247 to €122,796
of which Land and buildings: -€4,149
- Other debts -€35,558
down €35,558 (-100%), from €35,558 to €0
- Reserves +€26,841
new in 2025: €26,841
- Debts after one year -€20,218
down €20,218 (-33.0%), from €61,329 to €41,111
- Tax, wage and social debts -€4,099
down €4,099 (-100%), from €4,099 to €0
- Short-term financial debts +€2,526
new in 2025: €2,526
- Other operating charges +€24,136
up €24,136 (+1,161%), from €2,079 to €26,215
- Taxes -€2,588
down €2,588 (-18.4%), from €14,099 to €11,511
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 | €214,620 | €184,052 | -€30,568 | -14.2% |
| Fixed assets | 21/28 | €127,610 | €123,159 | -€4,452 | -3.5% |
| Tangible fixed assets | 22/27 | €127,247 | €122,796 | -€4,452 | -3.5% |
| Land and buildings | 22 | €125,616 | €121,467 | -€4,149 | -3.3% |
| Plant, machinery and equipment | 23 | €304 | €251 | -€53 | -17.4% |
| Furniture and vehicles | 24 | €1,328 | €1,078 | -€250 | -18.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €87,010 | €60,894 | -€26,116 | -30.0% |
| Amounts receivable within one year | 40/41 | €10,903 | €16,125 | +€5,222 | +47.9% |
| Trade receivables | 40 | €10,695 | €11,767 | +€1,072 | +10.0% |
| Other amounts receivable | 41 | €208 | €4,358 | +€4,150 | +1,995% |
| Cash at bank and in hand | 54/58 | €75,810 | €44,769 | -€31,041 | -40.9% |
| Deferred charges and accrued income | 490/1 | €296 | €0 | -€296 | -100% |
| Total equity and liabilities | 10/49 | €214,620 | €184,052 | -€30,568 | -14.2% |
| Equity | 10/15 | €92,749 | €119,590 | +€26,841 | +28.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €26,841 | +€26,841 | |
| Distributable reserves | 133 | - | €26,841 | +€26,841 | |
| Profit (loss) carried forward | 14 | €90,749 | €90,749 | = | 0.0% |
| Amounts payable | 17/49 | €121,871 | €64,462 | -€57,409 | -47.1% |
| Amounts payable after more than one year | 17 | €61,329 | €41,111 | -€20,218 | -33.0% |
| Financial debts | 170/4 | €61,329 | €41,111 | -€20,218 | -33.0% |
| Amounts payable within one year | 42/48 | €60,479 | €23,047 | -€37,433 | -61.9% |
| Current portion of amounts payable after more than one year | 42 | €19,996 | €20,218 | +€222 | +1.1% |
| Financial debts | 43 | - | €2,526 | +€2,526 | |
| Other loans | 439 | - | €2,526 | +€2,526 | |
| Trade debts | 44 | €827 | €303 | -€524 | -63.4% |
| Suppliers | 440/4 | €827 | €303 | -€524 | -63.4% |
| Taxes, remuneration and social security | 45 | €4,099 | €0 | -€4,099 | -100% |
| Taxes | 450/3 | €4,099 | €0 | -€4,099 | -100% |
| Other amounts payable | 47/48 | €35,558 | €0 | -€35,558 | -100% |
| Accrued charges and deferred income | 492/3 | €63 | €304 | +€242 | +386% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,176 | €5,453 | +€277 | +5.4% |
| Other operating charges | 640/8 | €2,079 | €26,215 | +€24,136 | +1,161% |
| Gross operating margin | 9900 | €71,233 | €71,106 | -€128 | -0.2% |
| Operating profit (loss) | 9901 | €63,979 | €39,438 | -€24,541 | -38.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,177 | €1,088 | -€89 | -7.6% |
| Recurring financial charges | 65 | €1,177 | €1,088 | -€89 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €62,802 | €38,352 | -€24,450 | -38.9% |
| Income taxes | 67/77 | €14,099 | €11,511 | -€2,588 | -18.4% |
| Profit (loss) for the period | 9904 | €48,703 | €26,841 | -€21,862 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,703 | €26,841 | -€21,862 | -44.9% |
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 24 October 2026 via checked.be.