KL CONSULTANCY: 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.
KL CONSULTANCY
Largest movements
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Tangible fixed assets -€17,876
down €17,876 (-18.0%), from €99,288 to €81,412
of which Furniture and vehicles: -€14,749
- Receivables within one year -€8,250
down €8,250 (-41.2%), from €20,039 to €11,789
of which Trade receivables: -€8,618
- Cash +€6,985
up €6,985 (+8.7%), from €80,436 to €87,421
mainly Net result for the year (+€32,794) and Receivables after one year (+€30,000)
- Other debts -€17,859
down €17,859 (-15.2%), from €117,858 to €99,999
- Debts after one year -€14,445
down €14,445 (-26.2%), from €55,144 to €40,698
- Tax, wage and social debts -€11,225
down €11,225 (-62.4%), from €17,981 to €6,756
- Trade debts -€3,056
down €3,056 (-67.3%), from €4,539 to €1,482
- Reserves -€3,000
no longer reported in 2025 (was €3,000)
- Depreciation +€14,073
up €14,073 (+251.4%), from €5,597 to €19,669
- Gross operating margin -€11,178
down €11,178 (-14.7%), from €76,010 to €64,831
- Taxes -€5,226
down €5,226 (-36.9%), from €14,171 to €8,944
- Financial income -€2,443
down €2,443 (-99.8%), from €2,447 to €4
- Financial charges +€1,196
up €1,196 (+146.0%), from €819 to €2,015
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 | €231,141 | €181,981 | -€49,160 | -21.3% |
| Fixed assets | 21/28 | €99,288 | €81,412 | -€17,876 | -18.0% |
| Tangible fixed assets | 22/27 | €99,288 | €81,412 | -€17,876 | -18.0% |
| Plant, machinery and equipment | 23 | €8,561 | €7,535 | -€1,026 | -12.0% |
| Furniture and vehicles | 24 | €70,320 | €55,571 | -€14,749 | -21.0% |
| Other tangible fixed assets | 26 | €20,407 | €18,306 | -€2,101 | -10.3% |
| Current assets | 29/58 | €131,853 | €100,569 | -€31,284 | -23.7% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €20,039 | €11,789 | -€8,250 | -41.2% |
| Trade receivables | 40 | €18,358 | €9,741 | -€8,618 | -46.9% |
| Other amounts receivable | 41 | €1,681 | €2,049 | +€368 | +21.9% |
| Cash at bank and in hand | 54/58 | €80,436 | €87,421 | +€6,985 | +8.7% |
| Deferred charges and accrued income | 490/1 | €1,378 | €1,358 | -€19 | -1.4% |
| Total equity and liabilities | 10/49 | €231,141 | €181,981 | -€49,160 | -21.3% |
| Equity | 10/15 | €21,600 | €18,600 | -€3,000 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,000 | - | -€3,000 | |
| Distributable reserves | 133 | €3,000 | - | -€3,000 | |
| Amounts payable | 17/49 | €209,541 | €163,381 | -€46,160 | -22.0% |
| Amounts payable after more than one year | 17 | €55,144 | €40,698 | -€14,445 | -26.2% |
| Financial debts | 170/4 | €55,144 | €40,698 | -€14,445 | -26.2% |
| Amounts payable within one year | 42/48 | €154,398 | €122,683 | -€31,715 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €14,020 | €14,445 | +€425 | +3.0% |
| Trade debts | 44 | €4,539 | €1,482 | -€3,056 | -67.3% |
| Suppliers | 440/4 | €4,539 | €1,482 | -€3,056 | -67.3% |
| Taxes, remuneration and social security | 45 | €17,981 | €6,756 | -€11,225 | -62.4% |
| Taxes | 450/3 | €17,981 | €6,756 | -€11,225 | -62.4% |
| Other amounts payable | 47/48 | €117,858 | €99,999 | -€17,859 | -15.2% |
| Non-recurring operating income | 76A | €5,606 | - | -€5,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,597 | €19,669 | +€14,073 | +251.4% |
| Other operating charges | 640/8 | €1,443 | €1,413 | -€30 | -2.1% |
| Gross operating margin | 9900 | €76,010 | €64,831 | -€11,178 | -14.7% |
| Operating profit (loss) | 9901 | €68,970 | €43,749 | -€25,221 | -36.6% |
| Financial income | 75/76B | €2,447 | €4 | -€2,443 | -99.8% |
| Recurring financial income | 75 | €2,447 | €4 | -€2,443 | -99.8% |
| Financial charges | 65/66B | €819 | €2,015 | +€1,196 | +146.0% |
| Recurring financial charges | 65 | €819 | €2,015 | +€1,196 | +146.0% |
| Profit (loss) for the period before taxes | 9903 | €70,598 | €41,738 | -€28,859 | -40.9% |
| Income taxes | 67/77 | €14,171 | €8,944 | -€5,226 | -36.9% |
| Profit (loss) for the period | 9904 | €56,427 | €32,794 | -€23,633 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,427 | €32,794 | -€23,633 | -41.9% |
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 3 October 2026 via checked.be.