KLA Consult: 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.
KLA Consult
Largest movements
- Current investments +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Cash +€64,167
up €64,167 (+105%), from €61,064 to €125,231
mainly Net result for the year (+€123,555) and Tax, wage and social debts (+€33,600)
- Tangible fixed assets -€9,098
down €9,098 (-22.8%), from €39,958 to €30,860
of which Furniture and vehicles: -€11,096
- Reserves +€123,555
up €123,555 (+46.2%), from €267,514 to €391,069
- Tax, wage and social debts +€33,600
up €33,600 (+102%), from €33,025 to €66,625
of which Taxes: +€33,565
- Financial income +€7,020
up €7,020 (+978%), from €718 to €7,738
- Taxes +€2,059
up €2,059 (+6.2%), from €33,232 to €35,291
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 | €318,318 | €474,317 | +€155,999 | +49.0% |
| Fixed assets | 21/28 | €39,958 | €30,860 | -€9,098 | -22.8% |
| Tangible fixed assets | 22/27 | €39,958 | €30,860 | -€9,098 | -22.8% |
| Plant, machinery and equipment | 23 | €2,970 | €4,968 | +€1,998 | +67.3% |
| Furniture and vehicles | 24 | €36,988 | €25,892 | -€11,096 | -30.0% |
| Current assets | 29/58 | €278,360 | €443,457 | +€165,097 | +59.3% |
| Amounts receivable within one year | 40/41 | €17,296 | €17,681 | +€385 | +2.2% |
| Trade receivables | 40 | €17,135 | €17,681 | +€546 | +3.2% |
| Other amounts receivable | 41 | €161 | - | -€161 | |
| Current investments | 50/53 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €61,064 | €125,231 | +€64,167 | +105% |
| Deferred charges and accrued income | 490/1 | - | €545 | +€545 | |
| Total equity and liabilities | 10/49 | €318,318 | €474,317 | +€155,999 | +49.0% |
| Equity | 10/15 | €282,514 | €406,069 | +€123,555 | +43.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €267,514 | €391,069 | +€123,555 | +46.2% |
| Distributable reserves | 133 | €267,514 | €391,069 | +€123,555 | +46.2% |
| Amounts payable | 17/49 | €35,804 | €68,248 | +€32,444 | +90.6% |
| Amounts payable within one year | 42/48 | €35,804 | €68,248 | +€32,444 | +90.6% |
| Trade debts | 44 | €2,779 | €1,623 | -€1,156 | -41.6% |
| Suppliers | 440/4 | €2,779 | €1,623 | -€1,156 | -41.6% |
| Taxes, remuneration and social security | 45 | €33,025 | €66,625 | +€33,600 | +102% |
| Taxes | 450/3 | €33,017 | €66,582 | +€33,565 | +102% |
| Remuneration and social security | 454/9 | €8 | €43 | +€35 | +438% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,704 | €12,754 | +€1,050 | +9.0% |
| Other operating charges | 640/8 | €270 | €447 | +€177 | +65.6% |
| Gross operating margin | 9900 | €162,805 | €164,312 | +€1,507 | +0.9% |
| Operating profit (loss) | 9901 | €150,831 | €151,111 | +€280 | +0.2% |
| Financial income | 75/76B | €718 | €7,738 | +€7,020 | +978% |
| Recurring financial income | 75 | €718 | €7,738 | +€7,020 | +978% |
| Financial charges | 65/66B | €324 | €3 | -€321 | -99.1% |
| Recurring financial charges | 65 | €324 | €3 | -€321 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €151,225 | €158,846 | +€7,621 | +5.0% |
| Income taxes | 67/77 | €33,232 | €35,291 | +€2,059 | +6.2% |
| Profit (loss) for the period | 9904 | €117,993 | €123,555 | +€5,562 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €117,993 | €123,555 | +€5,562 | +4.7% |
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 16 October 2026 via checked.be.