KL1 CONSULTING: 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.
KL1 CONSULTING
Largest movements
- Cash +€47,625
up €47,625 (+421%), from €11,324 to €58,948
mainly Other debts (+€130,594) and Depreciation (+€25,843)
- Tangible fixed assets -€25,843
down €25,843 (-5.6%), from €462,224 to €436,381
of which Land and buildings: -€13,608
- Receivables within one year +€6,683
up €6,683 (+12.4%), from €53,980 to €60,663
of which Other amounts receivable: +€7,000
- Other debts +€130,594
up €130,594 (+320%), from €40,819 to €171,414
- Reserves -€95,149
down €95,149 (-50.5%), from €188,308 to €93,160
of which Distributable reserves: -€95,149
- Debts after one year -€20,634
down €20,634 (-8.5%), from €243,600 to €222,966
- Tax, wage and social debts +€8,555
up €8,555 (+54.2%), from €15,795 to €24,349
- Gross operating margin +€41,737
up €41,737 (+163%), from €25,672 to €67,409
- Taxes +€6,690
up €6,690 (+511%), from €1,310 to €8,000
- Other operating charges +€1,999
up €1,999 (+108%), from €1,848 to €3,847
- Depreciation -€1,335
down €1,335 (-4.9%), from €27,178 to €25,843
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 | €530,351 | €556,635 | +€26,285 | +5.0% |
| Fixed assets | 21/28 | €462,224 | €436,381 | -€25,843 | -5.6% |
| Tangible fixed assets | 22/27 | €462,224 | €436,381 | -€25,843 | -5.6% |
| Land and buildings | 22 | €345,203 | €331,595 | -€13,608 | -3.9% |
| Plant, machinery and equipment | 23 | €1,577 | €1,050 | -€527 | -33.4% |
| Furniture and vehicles | 24 | €115,444 | €103,737 | -€11,707 | -10.1% |
| Current assets | 29/58 | €68,127 | €120,254 | +€52,127 | +76.5% |
| Amounts receivable within one year | 40/41 | €53,980 | €60,663 | +€6,683 | +12.4% |
| Trade receivables | 40 | €46,618 | €46,300 | -€317 | -0.7% |
| Other amounts receivable | 41 | €7,362 | €14,362 | +€7,000 | +95.1% |
| Cash at bank and in hand | 54/58 | €11,324 | €58,948 | +€47,625 | +421% |
| Deferred charges and accrued income | 490/1 | €2,823 | €643 | -€2,180 | -77.2% |
| Total equity and liabilities | 10/49 | €530,351 | €556,635 | +€26,285 | +5.0% |
| Equity | 10/15 | €206,908 | €111,760 | -€95,149 | -46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,308 | €93,160 | -€95,149 | -50.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €188,308 | €93,160 | -€95,149 | -50.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €323,442 | €444,875 | +€121,433 | +37.5% |
| Amounts payable after more than one year | 17 | €243,600 | €222,966 | -€20,634 | -8.5% |
| Financial debts | 170/4 | €243,600 | €222,966 | -€20,634 | -8.5% |
| Amounts payable within one year | 42/48 | €79,842 | €221,909 | +€142,067 | +178% |
| Current portion of amounts payable after more than one year | 42 | €20,962 | €21,278 | +€316 | +1.5% |
| Trade debts | 44 | €2,266 | €4,868 | +€2,602 | +115% |
| Suppliers | 440/4 | €2,266 | €4,868 | +€2,602 | +115% |
| Taxes, remuneration and social security | 45 | €15,795 | €24,349 | +€8,555 | +54.2% |
| Taxes | 450/3 | €15,795 | €24,349 | +€8,555 | +54.2% |
| Other amounts payable | 47/48 | €40,819 | €171,414 | +€130,594 | +320% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,178 | €25,843 | -€1,335 | -4.9% |
| Other operating charges | 640/8 | €1,848 | €3,847 | +€1,999 | +108% |
| Gross operating margin | 9900 | €25,672 | €67,409 | +€41,737 | +163% |
| Operating profit (loss) | 9901 | -€3,353 | €37,720 | +€41,074 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.2% |
| Financial charges | 65/66B | €5,012 | €4,836 | -€176 | -3.5% |
| Recurring financial charges | 65 | €5,012 | €4,836 | -€176 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,364 | €32,884 | +€41,248 | |
| Income taxes | 67/77 | €1,310 | €8,000 | +€6,690 | +511% |
| Profit (loss) for the period | 9904 | -€9,675 | €24,884 | +€34,559 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,675 | €24,884 | +€34,559 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.